Penalty Cannot Be Imposed Merely Because It Is Lawful to Do So

In M/s Mangalore Refinery and Petrochemicals Limited v. the State of Karnataka [S.T.R.P. No. 433 of 2017 decided on July 1, 2021] M/s Mangalore Refinery and Petrochemicals Limited (“the Petitioner”)

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Topsy-Turvy Rulings on Taxability of Liaison Office in GST

There are many modes by which a foreign company may set up their business/an entity in India. Most popular modes are establishing a Liaison office (hereinafter "LO”), Branch Office (“BO”), Project

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Taxability of Notice Pay in GST – A Never-Ending Quagmire

In this write-up, the paper writer outlines statutory provisions of the Service Tax and GST Regime relevant to Notice Pay Recovery. Thereafter stand of revenue on the said issue is explained. 

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India INC At War Against COVID-19 Amidst Uncertainty Over GST Credits

COVID-19 pandemic has hit everyone hard. The magnitude of this pandemic can be ascertained from the fact that even superpowers appear to be helpless against this invisible enemy. Realizing the gravity

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Court Cannot Condone the Delay for Rectification Of GSTR-1 Beyond the Specified Period in The Statute

The Hon’ble Calcutta High Court in Abdul Mannan Khan v. the GST Council & Ors. [WPA 236 of 2020 dated January 04, 2021] declined to interfere in a matter and dismissed the petition of the assessee

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Merely Exercising Option Under Composite Scheme Cannot Prevent Revenue Department from Demanding the Recovery Of GST

The Hon’ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No.10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax

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Order Dismissing Appeal Without Assigning Necessary Reasons Not Sustainable and Is Cryptic in Nature

The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue

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Whether GST Leviable on Services Provided by Liaison Office as an ‘Intermediary’

The Hon’ble AAR, Maharashtra in the matter of Dubai Chamber of Commerce and Industry (“DCCI”) [GST-ARA-35-2019-20B dated May 24, 2021], has held that a liaison office of the DCCI

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Recovery Order of ITC Due to Mismatch in Form GSTR-3B and GSTR-2A Stayed

The Hon’ble Chhattisgarh High Court, in the case of Bharat Aluminium Company Ltd vs. Union of India Ors. [WPT No. 94 of 2021 decided on June 24, 2021] has granted stay on Recovery Order

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Justice Ahuja’s Dissenting Judgement: Upheld the Constitutional Validity of Section 13(8)(b) of the IGST Act

The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P. No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act

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ITC Cannot Be Claimed on Debit Notes Issued in FY 2020-21 Pertaining to the Transactions Made in FY 2018-19

The AAR, Gujarat in the matter of M/S I-Tech Plast India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/10/2021 decided on January 20, 2021] held that, Input Tax Credit (“ITC”) in relation to Central Goods

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Divergent Opinion on Constitutional Validity of Section 13(8)(b) IGST Act pertaining to Intermediary Services

The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P. No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Service Act, 2017

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