Recently, Hon’ble CESTAT, Allahabad has in the case of M/s Printotech Global Limited v. The Commissioner, CGST, Noida in Excise Appeal No. 71258 of 2018 held that imposition of interest and penalty is not justified in instances where assessee deposited duty by mentioning wrong code. The Hon’ble Tribunal, relied on decision of Hon’ble Gujarat High …

Loss of transitional input tax credit due to genuine reasons and restrictive transitional provisions has been a big issue since introduction of the GST Law in India. Various High Courts in plethora of judgments have provided relief to the assessees on these issues. Recently, the Hon’ble Delhi High Court has provided reliefs to various taxpayers/ …

An appeal against order of first appellate authority or revisional authority lies before the GST Appellate Tribunal constituted by Central Government under Section 109 of CGST Act. Jurisdiction The powers of Tribunal shall be exercised by: a. National Benches and Benches thereof (called Regional Benches). b. State Benches and Benches thereof (called ‘Area Benches’). …

The Gujarat HC recently in case of AAP and Co.  held that GSTR-3B is not a return to be filed u/s 39 of CGST Act.  Article analyses the legal background of the case and the ramification of the judgement while stating that resultantly, ITC for F.Y. 2017- 18can be availed by the taxpayers on or before the due date of furnishing of Annual Return (Form- 9) of …

  National Appellate Authority for Advance Ruling (NAAR) has been excluded from the definition of Adjudicating authority.  New Composition Levy Scheme for Suppliers of Service or Mixed Suppliers: Proposed new alternative composition scheme for supplier of services or mixed suppliers (not eligible for the earlier composition scheme) having an annual turnover in preceding financial year …

  In the Finance Bill (No.2) 2019, a much awaited amendment is proposed retrospectively under the Service Tax Law to provide that No Service Tax shall be levied or collected in respect of taxable service provided by the State Government by way of grant of liquor license, against consideration in the form of license fee …

1. The name of the scheme is “SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019” which is introduced to settle the disputed tax demandsofCentral Excise, Service Tax and Cesses which have got subsumed in GST. 2. The said scheme provides relief from tax demands ranging from 40% to 70% of the tax dues depending upon the …

That under the West Bengal VAT Act, 2003 in terms of Section 26 read with Rule 195 of the WB VAT Rules, 2005 “Security” was required to be furnished at the time of seeking registration under the act. The prevalent security so to be deposited was of Rs. 25,000. Now in view of applicability of …

1. Restriction on furnishing of information in PART A of FORM GST EWB-01 shall come into force w.e.f. 21.06.2019 . 2. Consequent to above: Taxpayers (whether as a supplier or a recipient) who have not filed the returns for consecutive two months shall be restricted from generating e-way bills. The restriction on generation of …