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Rav Singh
Gujarat AAAR Disallows ITC on Mandatory CSR: Provides Superfluous Reasoning
Gujarat Appellate Authority for Advance Ruling (‘Gujarat AAAR’) in a recent ruling[1] has concluded that the applicant was not allowed to claim ITC on inputs and input services for mandatory expenditure made in pursuance of Section… Read More »Gujarat AAAR Disallows ITC on Mandatory CSR: Provides Superfluous Reasoning
Calcutta High Court Sets Aside Order Denying ITC
In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department wherein the ITC of assessee was disallowed on the ground of mismatch in GSTR-2A and GSTR-3B. While Courts have, of… Read More »Calcutta High Court Sets Aside Order Denying ITC
Kerala HC Holds ITC Cannot be Denied Due to Difference in GSTR-2A and GSTR-3B
In a recent judgment[1], the Kerala High Court has aligned with an emerging jurisprudence wherein the High Courts have held that under the GST regime a taxpayer’s ITC cannot be denied merely on ground of… Read More »Kerala HC Holds ITC Cannot be Denied Due to Difference in GSTR-2A and GSTR-3B
Andhra HC Sets Aside SCN: Holds that it is Vague and Dubious
The Andhra Pradesh High Court in a recent judgment[1] set aside the showcause notice (‘SCN’) issued by the Revenue Department on the ground that the SCN was vague and dubious. The High court held that the… Read More »Andhra HC Sets Aside SCN: Holds that it is Vague and Dubious
Understanding Orissa High Court’s Judgment in Safari Retreats Case
This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats case.[1] While the judgment was pronounced by the High Court in April 2019, its current relevance stems from the appeal against the judgment… Read More »Understanding Orissa High Court’s Judgment in Safari Retreats Case
Bombay High Court Orders Refund of TDS: Opines on Illegal Tax
In a recent judgment[1], the Bombay High Court ordered the Revenue Department to return the tax deposited by the assessee and opined that retaining tax that was not owed by the assessee in the first… Read More »Bombay High Court Orders Refund of TDS: Opines on Illegal Tax
Delhi High Court Orders Refund of Illegally Collected GST
The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/s Cosmol Energy Private Limited case[2] wherein it held that Section 54, CGST Act, 2017 is not applicable for illegally collected GST or GST… Read More »Delhi High Court Orders Refund of Illegally Collected GST
Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice
Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subsequent order on the ground that the reasons for cancellation of the assessee’s registration are not decipherable. The High Court also… Read More »Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice