Title:-Vaidhe Stainless Steel V. UOI
Court:-Delhi High Court
Date:-21 Nov, 2023
Citation:-W.P.(C) No. 12042 (Del) Of 2023
#CGST #DelhiHighCourt #Taxation #CaseLaw
Court:-Delhi High Court
Date:-21 Nov, 2023
Citation:-W.P.(C) No. 12042 (Del) Of 2023
#CGST #DelhiHighCourt #Taxation #CaseLaw
VAT Alert -Supreme Court Dismisses Revenue's SLP against HC-judgment in Flipkart case labelling refund adjustments as 'arbitrary'
Good Morning Friends
Today at Bhatinda Branch of NIRC of ICAI, I would be discussing on the topic of “How to Handle GST Litigation along with Draft Replies”.
Litigation and Drafting Replies along with Appeals has become my passion from my profession.
The way Department issues notices and is passing orders we all need to master the art of drafting.
Hope I’m able to justify the time.
Looking forward to meet everyone 🙏🏻
Thanks and Regards
Abhishek Raja Ram
9810638155
Today at Bhatinda Branch of NIRC of ICAI, I would be discussing on the topic of “How to Handle GST Litigation along with Draft Replies”.
Litigation and Drafting Replies along with Appeals has become my passion from my profession.
The way Department issues notices and is passing orders we all need to master the art of drafting.
Hope I’m able to justify the time.
Looking forward to meet everyone 🙏🏻
Thanks and Regards
Abhishek Raja Ram
9810638155
Stricter GST return norms will make life easier for the honest: CBIC Chief
The Central Board of Indirect Taxes and Customs chairman Sanjay Kumar Agarwal said tighter norms for filing returns under the goods and services tax will reduce enforcement action and improve compliance while making the life of honest taxpayers easier.
"I feel that this tightening is not actually making the life of taxpayers difficult but it is making the life of honest taxpayers easy," Agarwal said in an interview.
He said there will be no need for enforcement action if return filing is tightened.
He cited the example of online gaming companies, saying the amendment to GST laws to levy 28% tax on online money gaming, casinos and horse racing were earlier termed as the "death knell" for the industry, but revenues of online gaming companies and the tax payments have gone up by 400% since the amendment.
"Earlier, roughly they (online gaming companies) were filing returns of 225 crore, now post amendment, monthly filing of returns has become 1,200 crore, as there is clarity for companies," Agarwal said.
He said as far as past cases and notices were concerned, they were given as per the understanding of the law at that time and now that the matter is with the Supreme Court, the department will take a call after the court decides.
The Central Board of Indirect Taxes and Customs chairman Sanjay Kumar Agarwal said tighter norms for filing returns under the goods and services tax will reduce enforcement action and improve compliance while making the life of honest taxpayers easier.
"I feel that this tightening is not actually making the life of taxpayers difficult but it is making the life of honest taxpayers easy," Agarwal said in an interview.
He said there will be no need for enforcement action if return filing is tightened.
He cited the example of online gaming companies, saying the amendment to GST laws to levy 28% tax on online money gaming, casinos and horse racing were earlier termed as the "death knell" for the industry, but revenues of online gaming companies and the tax payments have gone up by 400% since the amendment.
"Earlier, roughly they (online gaming companies) were filing returns of 225 crore, now post amendment, monthly filing of returns has become 1,200 crore, as there is clarity for companies," Agarwal said.
He said as far as past cases and notices were concerned, they were given as per the understanding of the law at that time and now that the matter is with the Supreme Court, the department will take a call after the court decides.
Title :- VDR Colors Chemicals (P) Ltd. Vs. Principal commissioner
Court :- Delhi High Court
Date :- 25 - Jan - 2023
Citation :- W.P (C) No. 17626 of 2022
#CGST #DelhiHighCourt #Taxation #CaseLaw
Court :- Delhi High Court
Date :- 25 - Jan - 2023
Citation :- W.P (C) No. 17626 of 2022
#CGST #DelhiHighCourt #Taxation #CaseLaw
New functionality to "Verify Udyam Registration Number" now made operational.
#UdyamRegistration #SmallBusinessIndia #MSMEs #DigitalIndia
#UdyamRegistration #SmallBusinessIndia #MSMEs #DigitalIndia
Title:-RC Industries V. Union Of India
Court:-Gujarat High Court
Date:- 8 June, 2023
R/Specia1 Civil Application No. 8610 Of 2023
#UnionOfIndia #RCIndustries #LegalNews #CourtCase
Court:-Gujarat High Court
Date:- 8 June, 2023
R/Specia1 Civil Application No. 8610 Of 2023
#UnionOfIndia #RCIndustries #LegalNews #CourtCase
Can GST Laws over rule Article 21 of Constitution of India?
Can GST Laws restrict Fundamental Rights provided by the Constitution of India?
Can Cancellation of GST Registration deprive person of right to life and liberty as enshrined in Article 21 of the Constitution?
Facts of the case:
GST Registration of the Petitioner was cancelled on 11-Apr-2022
Appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of one month.
Appeal filed on 27-Sep-2022, rejected on 28th
Appeal was rejected on the basis of being time barred on 28-Sep-2022
Assessee filed Writ Petition before High Court against this Rejection Order.
Rajasthan High Court held as follows:
The Petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time.
The petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India.
Rejection Order of 28-Sep-22 is quashed
Title: Prakash Purohit vs The Commissioner, CGST, Jaipur
Court: Rajasthan High Court
Citation: Writ Petition No 16269/2022
Dated: 10-Nov-2022
High Courts have been favouring Assessee for GST Registration
Similar decisions were given by High Courts in cases of
1) TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) GST Madras High Court
2) Vinod Kumar Vs. Commissioner Uttarakhand State GST - Uttarakhand High Court
Thanks and Regards
Abhishek Raja Ram
fca.gst@live.com
9810638155
Can GST Laws restrict Fundamental Rights provided by the Constitution of India?
Can Cancellation of GST Registration deprive person of right to life and liberty as enshrined in Article 21 of the Constitution?
Facts of the case:
GST Registration of the Petitioner was cancelled on 11-Apr-2022
Appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of one month.
Appeal filed on 27-Sep-2022, rejected on 28th
Appeal was rejected on the basis of being time barred on 28-Sep-2022
Assessee filed Writ Petition before High Court against this Rejection Order.
Rajasthan High Court held as follows:
The Petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time.
The petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India.
Rejection Order of 28-Sep-22 is quashed
Title: Prakash Purohit vs The Commissioner, CGST, Jaipur
Court: Rajasthan High Court
Citation: Writ Petition No 16269/2022
Dated: 10-Nov-2022
High Courts have been favouring Assessee for GST Registration
Similar decisions were given by High Courts in cases of
1) TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) GST Madras High Court
2) Vinod Kumar Vs. Commissioner Uttarakhand State GST - Uttarakhand High Court
Thanks and Regards
Abhishek Raja Ram
fca.gst@live.com
9810638155
Landmark Judgement of Allahabad High Court on the interpretation of "OR".
Department wanted to read "OR" and "AND" whereas Assessee wanted to read "OR" as "OR".
Whether a personal hearing is mandatory or not?
K.J. Enterprises (Writ Tax No 1544/2022; 01-Feb-2024)
Pls bookmark
Sec. 75(4): An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, "OR" where any adverse decision is contemplated against such person.
Proper Officer passed an Adjudication Order without personal hearing
Assessee preferred Appeal and the Appeal was also rejected without delving into the merits of the instant case that opportunity of "personal hearing" was not provided.
Department interpreted "OR" as "AND" and said that both conditions needs to be satisfied.
Court view:
Para-6: When the word ‘or’ is used in a statute, it serves as a disjunctive conjunction, indicating two or more alternatives. Each option presented is to be considered independently. It is crucial to recognize that the disjunctive nature of “or” precludes its interpretation as a
conjunctive conjunction, such as “and”. Unlike, “and”, which implies a requirement for the simultaneous fulfilment of multiple conditions, “or” allows for flexibility and choice by permitting compliance with any one of the alternatives presented.
Attempting to read “or” as “and” in a statute would fundamentally alter its meaning and undermine the legislative intent behind its use. Such an interpretation would impose stricter requirements or conditions than the statute intended, which could result in absurd or
unreasonable outcomes.
Para-7: Courts have consistently upheld the disjunctive nature of “or” in statutory interpretation, adhering to the principle of giving effect to the plain and ordinary meaning of the language used in the statutes.
This principle, known as the plain meaning rule or the literal rule of interpretation, emphasizes the importance of interpreting statutes based on their plain and ordinary meaning, as understood by the average person reading the text of the statute.
Moreover, the disjunctive function of “or” in statutes is essential for upholding principles of fairness, equity, and access to justice. By offering alternative paths or options, statutes accommodate diverse individual needs and situations, promoting inclusivity and
mitigating potential disparities or injustices. This is particularly significant in areas of law concerning rights, benefits, and entitlements, where the flexibility provided by “or” ensures that legal provisions can be applied in a manner that reflects the realities and
complexities of human experiences.
The Orders were quashed by the High Court.
Title: K.J. Enterprises vs State of Uttar Pradesh
Court: Allahabad High Court
Citation: Writ Tax No. – 1544 of 2022
Dated: 01-Feb-2024
Department wanted to read "OR" and "AND" whereas Assessee wanted to read "OR" as "OR".
Whether a personal hearing is mandatory or not?
K.J. Enterprises (Writ Tax No 1544/2022; 01-Feb-2024)
Pls bookmark
Sec. 75(4): An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, "OR" where any adverse decision is contemplated against such person.
Proper Officer passed an Adjudication Order without personal hearing
Assessee preferred Appeal and the Appeal was also rejected without delving into the merits of the instant case that opportunity of "personal hearing" was not provided.
Department interpreted "OR" as "AND" and said that both conditions needs to be satisfied.
Court view:
Para-6: When the word ‘or’ is used in a statute, it serves as a disjunctive conjunction, indicating two or more alternatives. Each option presented is to be considered independently. It is crucial to recognize that the disjunctive nature of “or” precludes its interpretation as a
conjunctive conjunction, such as “and”. Unlike, “and”, which implies a requirement for the simultaneous fulfilment of multiple conditions, “or” allows for flexibility and choice by permitting compliance with any one of the alternatives presented.
Attempting to read “or” as “and” in a statute would fundamentally alter its meaning and undermine the legislative intent behind its use. Such an interpretation would impose stricter requirements or conditions than the statute intended, which could result in absurd or
unreasonable outcomes.
Para-7: Courts have consistently upheld the disjunctive nature of “or” in statutory interpretation, adhering to the principle of giving effect to the plain and ordinary meaning of the language used in the statutes.
This principle, known as the plain meaning rule or the literal rule of interpretation, emphasizes the importance of interpreting statutes based on their plain and ordinary meaning, as understood by the average person reading the text of the statute.
Moreover, the disjunctive function of “or” in statutes is essential for upholding principles of fairness, equity, and access to justice. By offering alternative paths or options, statutes accommodate diverse individual needs and situations, promoting inclusivity and
mitigating potential disparities or injustices. This is particularly significant in areas of law concerning rights, benefits, and entitlements, where the flexibility provided by “or” ensures that legal provisions can be applied in a manner that reflects the realities and
complexities of human experiences.
The Orders were quashed by the High Court.
Title: K.J. Enterprises vs State of Uttar Pradesh
Court: Allahabad High Court
Citation: Writ Tax No. – 1544 of 2022
Dated: 01-Feb-2024
DGGI Probing Mahadev Book for Possible Non-l)aynent of GST
#DGGIProbing #GSTInvestigation #TaxEvasion #BusinessNews
#DGGIProbing #GSTInvestigation #TaxEvasion #BusinessNews
Highest in a decade, direct tax-to-GDP ratio to touch 6.6% in FY 24: CBDT chief
#Taxratio #CBDTchief #DirectTax #EconomicNews
#Taxratio #CBDTchief #DirectTax #EconomicNews
Title:- Malabar Cements Ltd. V. Asstt. CCT & CE
Court:-Kerala High Court
Date:- 15 Nov, 2023
Citation no : WA No. 1971 of 20231
#CGST #KeralaHighCourt #Caselaw
Court:-Kerala High Court
Date:- 15 Nov, 2023
Citation no : WA No. 1971 of 20231
#CGST #KeralaHighCourt #Caselaw
'I-T Dept has collected 1,080cr from online gaming this fiscal'
#ITDepartment #FisalYear #Taxcollection #GamingIndustry
#ITDepartment #FisalYear #Taxcollection #GamingIndustry
📚 Exciting News! Introducing "Handbook of GST Law" E-Book by CA. Abhishek Raja "Ram"
Unlock the ultimate guide to GST with this comprehensive e-book! 🚀
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✅Rules and Notifications insights
✅1369 pages of expert knowledge
✅Early bird offer: ₹199/- (Limited time!)
👨🏫 About the Author:
CA. Abhishek Raja "Ram"
FCA, DISA (ICAI), M.Com (F&T)
📖 Why Choose "Handbook of GST Law"?
✅Authoritative Content: Crafted by CA. Abhishek Raja "Ram," an experienced professional in the field.
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Price - ₹199/-
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🤝 Customer Support:
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Don't miss out on this opportunity to elevate your GST knowledge! 🚀 Just buy now and embark on a journey into the intricacies of GST.
🔗 Preview the E-Book:
https://drive.google.com/file/d/1eGqWKL8WLSm50zRizzJ22-bwsyGRVEWJ/view?usp=drive_link
Unlock the ultimate guide to GST with this comprehensive e-book! 🚀
👉Buy Now - https://rzp.io/l/gstlawhandbook
🔍 Key Highlights:
✅All Sections of GST covered
✅Rules and Notifications insights
✅1369 pages of expert knowledge
✅Early bird offer: ₹199/- (Limited time!)
👨🏫 About the Author:
CA. Abhishek Raja "Ram"
FCA, DISA (ICAI), M.Com (F&T)
📖 Why Choose "Handbook of GST Law"?
✅Authoritative Content: Crafted by CA. Abhishek Raja "Ram," an experienced professional in the field.
✅Comprehensive Coverage: All-inclusive details of GST, rules, and Notifications.
✅User-Friendly Navigation: 1369 pages organized with a detailed Table of Contents.
Price - ₹199/-
👉Buy Now - https://rzp.io/l/gstlawhandbook
🤝 Customer Support:
Have questions? Contact us at support@gstpanacea.com
Don't miss out on this opportunity to elevate your GST knowledge! 🚀 Just buy now and embark on a journey into the intricacies of GST.
🔗 Preview the E-Book:
https://drive.google.com/file/d/1eGqWKL8WLSm50zRizzJ22-bwsyGRVEWJ/view?usp=drive_link
Razorpay
Pay for Handbook of GST Law - E-Book by GSTPANACEA.COM CONSULTANCY PVT LTD
. Edition: January 2024. Format: E-Book. Pages: 1369 Pages. . Preview Link:. Explore a sneak peek of the "Handbook of GST Law" by clicking here.. . Key Highlights:. Comprehensive coverage of all Sections of GST. In-depth insights into associated rules and…