#CaseDigest-1-Shiv Enterprises V/s State of Punjab
-Can bonafide issue being subject matter of assessment be a ground to proceed under Section 129/130 of Act
-Can a Recipient be held liable for non-payment of Tax by Supplier-LEX NON COGIT AD IMPOSSIBILIA
#CaseDigest-2-Bangalore Turf Club Limited Vs. State of Karnataka
-Concept of Value of Supply
-Pillars of Statute-Taxable Event, Person obliged to pay tax, Rate at which tax imposed, Value to which Rate Applied
-Levy of tax and its nexus with Taxing Event
-Impact of use of words like “Reasonable Belief”, “As may be necessary”, “is satisfied”, “is of the opinion”, “has reason to believe”
-"Unfettered Discretion of Public Authorities"
-"Delegation of Power"
#CaseDigest-6-L & T vs State Of Andhra Pradesh (Andhra)-
Although a Pre-GST Judgement but a beautiful Judgement on Cross Fall Breach Clause and how to analyze whether Contracts are Divisible/Indivisible for Labor and Material
[2022] 134 taxmann.com 42 (Calcutta) HIGH COURT OF CALCUTTA-LGW Industries Ltd. v. Union of India
Gist of Cases referred by Petitioner on Validity of Input Tax Credit in Genuine Transaction..Must to be referred in submissions..Thread contains reference to decisions.
Stinging Observations of Hon'ble Delhi High Court in the Matter of [2020] 116 taxmann.com 415 Brand Equity Treaties Ltd. v. UOI..@GST_Council@FinMinIndia..
Observations would emphasize that #LateFeesRefund is a right which is bieng demanded by Taxpayers..#Part-1
#Part-2-Several taxpayers however could not meet the deadline. This was on account of several factors - predominantly being inadequacies in the network of the respondents, which failed to meet the expectations and serve the needs of taxpayers. @GST_Council@FinMinIndia
#Part-3-Thousands of taxpayers complained that there was low bandwidth & despite several attempts being made on GST Network, they were unsuccessful in filing the statutory GST TRAN-1 Form online. Scores of complaints were made on portal and it was also brought to notice of Govt.