Delhi High Court in a recent judgment has issued a direction to the National Consumer Dispute Redressal Commission (hereinafter referred to as “NCDRC”) inter-alia that whenever judgments are reserved, they ought to be pronounced in accordance with the timelines prescribed with the timelines prescribed in the case of Anil Rai v. State of Bihar, …

In a recent order dated 15.02.2021, Hon’ble Bombay High Court, in the case of Daulat Samirmal Mehta v. Union of India, W.P. No. 471 of 2021 has passed an important order on power to make arrest under Section 69 of CGST Act, 2017. As per the facts of the case, the Petitioner was accused of …

In a recent decision dated 11.02.2021, the Hon’ble Delhi  High Court has granted anticipatory bail to Ms. Lupita Saluja in relation to the enquiry/ investigation being conducted by DGGI under CGST Act, 2017. Lupita Saluja v. DGGI, Bail Application No. 319.2021 As per the case of the prosecution, the following arguments were made: The Applicant …

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. …

Citation: M/s Ansari Construction v. Additional Commissioner, CGST, Writ Tax No. 626 of 2020, Allahabad HC In a recent case that came up before Hon’ble Allahabad High Court, the Petitioner proprietorship firm’s certificate of registration had been cancelled by an ex-parte order on the ground that returns for six consecutive months were not filed. The …

As you all are well aware that a new system of invoicing has been notified in the GST law which is known as “e-invoicing”. The said new system of invoicing would hugely impact compliance mechanism of the assesses registered in the GST law. The said system is being implemented in the phased manner. Since, the …

Hon’ble Delhi High Court in a bail application filed before it by Sh. Raghav Agarwal (hereinafter referred to as “Applicant”) has granted interim bail to the Applicant in a case where arrest was made by CGST officers. The arrest was made on the ground that M/s Dreamz International had availed of fraudulent/ inadmissible ITC. It …

Dear All, Recently, the Government has issued various notifications to bring certain amendments in GST Law effective from 01.01.2021 onwards. Gist of such latest and significant amendments are briefed in “GST updates” attached with this blog which covers the following amendments: Due dates notified for filing Monthly GSTR-3B under section 39(1) Due dates notified for filing …

In the petition filed for challenging Rule 86A over blocking of Input Tax Credit, the division bench of Hon’ble Gujarat High Court headed by Chief Justice Vikram Nath and Justice J.B. Pardiwala has issued the notices to the Central and State to submit their response by 21.01.2021. In the matter of M/s Surat Mercantile Association …

The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner  has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available …