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No Penalty for Clerical errors in E-Way Bill
The petitioner, Vishnu Singh, was engaged in the transportation of goods within the State of Uttar Pradesh. While generating the e-way...

Rushil Gupta
Mar 3
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No penalty for IGST claimed as CGST /SGST
The petitioner, a partnership firm engaged in wholesale trading of iron and steel, challenged the Appellate Authority’s order, which...

Rushil Gupta
Feb 21
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GST Registration Cannot Be Cancelled Solely Due to Absence During One Inspection: High Court
The petitioner’s GST registration was cancelled  by the respondents through an order dated 20.03.2023. The cancellation was based on the...

Rushil Gupta
Feb 19
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No GST on the Transfer of Leasehold Rights
Detailed Judgment Summary: Gujarat Chamber of Commerce and Industry & Ors vs. Union of India & Ors Key Issues Addressed Whether the...

Rushil Gupta
Jan 13
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Clarification for ITC on Goods in Transit
The Central Board of Indirect Taxes and Customs (CBIC) issued a circular clarifying the eligibility of Input Tax Credit (ITC) under...

Rushil Gupta
Jan 3
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Food Served to InPatients in Outsourced Manner- Not Exempt
The taxation of services under GST often raises intricate questions, especially in cases where healthcare and ancillary services...

Rushil Gupta
Dec 28, 2024
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ITC should not be restricted due to time Limitation: Section 16(4) is arbitrary and capricious
ITC under GST should not be denied due to limitation period as per 16(4). Payment of late fees and interest are already there as deterrent.

Rushil Gupta
Dec 17, 2024


Waiver of Interest & Penalty Under Section 128A
The government has officially notified Section 128A of the CGST Act, effective from 01.11.2024 , which provides a waiver of interest and...

Rushil Gupta
Oct 14, 2024
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Introduction of RCM Liability/ITC Statement
To assist taxpayers in correctly reporting Reverse Charge Mechanism (RCM) transactions, a new statement called "RCM Liability/ITC...

Rushil Gupta
Aug 26, 2024
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Goods cannot be detained for undervaluation: HC quashes Penalty order
Background A writ petition under Article 226 of the Constitution of India was filed by the petitioner, who was aggrieved by a GST penalty...

Rushil Gupta
Jun 3, 2024
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Notice uploaded under "Additional Notices" - Whether proper service?
In a recent judgment that underscores the importance of due process in tax matters, the Hon'ble Delhi High Court delivered a significant...

Rushil Gupta
Apr 15, 2024
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ITC cannot be denied for retrospective cancellation of supplier's registration
Engineering Tools Corporation Vs Assistant Commissioner

Rushil Gupta
Feb 21, 2024
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No Denial for IGST Claimed instead of CGST/SGST
In a recent development, the Hon'ble Kerala High Court, in the matter of M/s. Chukkath Krishnan Praveen v. State of Kerala, delivered a...

Rushil Gupta
Jan 12, 2024
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ITC Saved by allowing GSTR-1 Rectification
Court Grants Rectification in Landmark GST Dispute In a recent legal milestone, a petitioner from the electronic component manufacturing...

Rushil Gupta
Jan 6, 2024
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Landlord to pay GST on Forward Charge
In a recent decision (Advance Ruling No. RAJ/AAR/2023-24/14), the AAR, Rajasthan clarified that landlords are now liable to pay GST on a...

Rushil Gupta
Jan 3, 2024
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Deadline Extension for ITC Reversal Opening Balance Declaration
In order to facilitate the taxpayers in correct and accurate reporting of ITC reversal and reclaim thereof and to avoid clerical...

Rushil Gupta
Dec 29, 2023
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ITC Shielded from GST -2A Scrutiny
The Supreme Court has just given a significant nod to taxpayers, dismissing the Department's Special Leave Petition against the Calcutta...

Rushil Gupta
Dec 29, 2023
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GST ON RENTING OF IMMOVABLE PROPERTY
In accordance with the Goods and Services Tax (GST) system, various goods and services, including rental properties, are subject to...

Rushil Gupta
Jun 24, 2023
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INPUT TAX CREDIT: LIMITATIONS ON AVAILMENT
Introduction Over the last five years, too much water has flown over and GST law, as originally legislated has undergone substantial...

Singh & Gupta
Jan 23, 2023
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