GST Law Archive

THE HON’BLE HIGH COURT OF DELHI BY GIVING A LANDMARK VERDICT ON THE ISSUE OF PERIOD OF REFUND WHICH CANNOT SPREAD ACROSS TWO FINANCIAL YEARS HAS STAYED THE PARA 8 OF THE CIRCULAR NO. 125/44/2019-GST DATED: 18.11.2019.

The CBIC had earlier issued a Circular No. 37/11/2018-GST F.No.349/47/2017- GST Dated 15th March, 2018 in pursuant to representations received from the traders regarding the issue being faced by them in claiming refund of exports in cases where refund period has been spread across different months and different financial years. Therefore, considering the issues of …

Notification declaring used C Forms as obsolete and invalid, quashed by Hon’ble High Court of Delhi

In the matter of BTC Industries Ltd. v. Commissioner, VAT in W.P.(C) 11876/2018, the Hon’ble Delhi High Court has quashed the impugned notification issued by Commissioner VAT declaring C Forms as obsolete and invalid, vide its order dated 24.10.2019. The Hon’ble Court relied on its earlier decision in Maa Jagdamba Traders v. Commissioner VAT W.P.(C) …

RENTING OF MOTOR VEHICLES-RCM

Liability to pay tax under RCM on renting of motor vehicle by Body Corporates being recipient has been inserted w.e.f. 01.10.2019 in Serial no. 15 of N. No. 13.2017-Central Tax (R) dated 28.06.2017. The said entry has been amended by N. No. 29/2019-Central Tax (R) dated 31.12.2019 as : Sl.No. Category of Supply of Services …

Hon’ble Delhi High Court directed the Special Commissioner (DGST) to file an affidavit showing the status of pending refund application along with reason for their pendency.

On 18.10.2019, in the matter of HCL v. Union of India before the Delhi High Court, Special Commissioner Delhi GST Appeared and stated before the Court that as on 18.10.2019 a total 593 refund applications are pending in the states of Delhi. Out of 593 refund applications, 95 applications are pending for more than 60 …

In order to address GSTN issues being faced by the Tax Payers, Hon’ble Delhi High Court directed the GST Authorities to convene a meeting in their chamber on 16.11.2019.

The Hon’ble Delhi High Court Bench of Hon’ble Justice Vipin Sanghi & Hon’ble Justice Sanjeev Narula in W.P(C) No. 10284 of 2018, in matter between Sales Tax Bar Association v. Union of India has directed to hold a meeting in their Chamber and under their Supervision, among: CEO of GST Network & a member of …

The Delhi High Court has directed Goods and Services Tax Network (GSTN) CEO Prakash Kumar and its chairman Ajay Bhushan Pandey to monitor redressal of all grievances relating to GSTN Network

The Delhi High Court has directed Goods and Services Tax Network (GSTN) CEO Prakash Kumar and its chairman Ajay Bhushan Pandey to monitor redressal of all grievances relating to GSTN Network. Mr. Harpreet Singh, Senior Standing Counsel submitted that in place of ‘IT Grievances Redressal Mechanism’, which in terms of the order dated 18.09.2019, was …