The petitioner sought refund of Rs. 33 lakh deposited during a DGGI investigation, which had been allowed by the First Appellate Authority. However, the Deputy Commissioner refused to consider the refund application on the ground that the Department still had time under Section 112(3) of the CGST Act to file an appeal before the GST …

Supreme Court: UOI v. M/s KK Alloys The petitioner challenged the negative blocking of its Electronic Credit Ledger under Rule 86A of the CGST Rules, contending that the authorities had blocked ITC exceeding the credit available in the ECL by creating a negative balance.  The Punjab & Haryana High Court held that Rule 86A …

Tripura High Court: Sri Shekhar Chandra Podder v. UOI and Ors. The main question before the Court was whether the Show Cause Notice issued under Section 74 was barred by limitation, and whether the extension granted for furnishing the annual return for FY 2017-18 under Notification No. 06/2020 dated 03.02.2020 also extended the time …

Madras High Court: Guru and Co. v. UOI and Ors.  The petitioners challenged Notifications Nos. 27/2017 and 28/2017 (CGST/IGST) and the corresponding State Notifications, contending that the Government had expanded the scope of GST by introducing the expression “enforceable right in a court of law”, which was not part of the GST Council’s recommendations. …

Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals.  Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …

A registered dealer is in the process of revising its return and in the meanwhile, the Department has issued a notice for special audit. The Dealer manages to revise the return within the time period prescribed by law and pays the tax and interest on delayed deposit of tax. But despite so, the Department frames …

A discussion on maintainability of Writ Petition under Article 226 – where disputed questions of facts exist. Under Article 226 of the Constitution of India, the High Courts are given the power to issue writs. That this power to issue writ is a discretionary power of the High Courts.  However, the High courts while entertaining …

In a recent ruling dated 10.12.2019, Hon’ble CESTAT, Allahabad has held that service tax paid on Workmen compensation insurance premium is admissible as Cenvat credit for the Assessee. The Tribunal observed that the expenditure was incurred for running the business, the service has to be held to be an input service Issue in brief: The …

The Hon’ble SC  in the case of TVS Motor Company  held that a dealer engaged in selling exclusively to Government entities  can claim ITC even in absence of ‘C’ Form  as there sales are easily verifiable.     1. The said judgement in the case of M/s TVS Motor Company Limited (Civil Appeal No. 10560-10564 …

Summary of SUVASINI CHARITABLE TRUST V. GOVERNMENT OF NCT OF DELHI & ANR. The petitioner was represented by a team of ALA Legal, lead by Mr. Puneet Agrawal, Partner, ALA Legal. He may be reached at puneet@alalegal.in Download full text here: Suvasini Charitable Trust – Delhi HC The Hon’ble High Court of Delhi on 26th October 2017 was …