Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

We are fast approaching the end of financial year 2021-22. It mandates for some activities to be carried out under GST laws for smooth transition to Financial Year 2022-23. We have listed down

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All About e-Invoice

Intention : To give guidelines to Accountants and Business Owners about eInvoice effective from 1st April 2022

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No service tax payable on amount of notice pay recovered from employer in lieu of sudden termination of employees

The CESTAT, Delhi in M/s Rajasthan Rajya Vidhyut Prasaran Nigam Ltd. v. Commissioner of CGST, Customs [Service Tax Appeal No. 53020 of 2018 dated January 01, 2022] set aside the order passed

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IGST not payable on residential dwelling rented for the purpose hostel

The Hon’ble Karnataka High Court in Taghar Vasudeva Ambrish v. Appellate Authority for Advance Ruling Karnataka [W.P. No. 14891 of 2020 (T-RES) dated February 07, 2022] quashed the order passed

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Complaints made to the ICAI shall be enquired with an unbiased behaviour and by following the established principles of law

The Hon’ble Madras High Court in V. Venkata Siva Kumar v. Union of India & Ors. [W.P. No. 32279 of 2013 dated January 21, 2022] quashed the decision of Disciplinary Board of the ICAI against the Chart

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Under valuation of goods in invoice cannot be a ground for detention of the goods and Vehicle

This petition was filed before the Hon’ble Chhattisgarh High Court, against the order passed by the Revenue Department, for release of the seized vehicle carrying goods from the manufacturing centers

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Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) in the matter of M/s. Bharat Heavy Electricals Ltd. vs. Commissioner of GST & Central Excise [Excise Appeal No. 40546

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SC revived Limitation extension Order till February 28, 2022

The Hon’ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition

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Power of provisional attachment under GST is draconian in nature

This Appeal was filed against the judgment and order of the Hon’ble Himachal Pradesh High Court (“HP HC”) wherein, the Court dismissed the writ petition challenging orders of provisional attachment

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Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration

The Allahabad High Court in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021 dated December 12, 2021] set aside the rejection of application of GST registration

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No IGST payable on high sea sales

The Telangana Authority of Advance Ruling (“AAR”) in Re: M/s AIE Fiber Resource and Trading (India) Private Limited. [Advance Ruling No. /07/2019 TSAAR Order No. 30/2021 dated December 24, 2021] held

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No GST payable on accommodation service provided below INR 1000/-

The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities

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