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
Read MoreCourt 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
Read MoreOrder 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
Read MoreWhether 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
Read MoreRecovery 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
Read MoreJustice 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
Read MoreITC 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
Read MoreDivergent 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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