Author of Books on GST...Blogger..Writer..Cricket Passionate..Working Actively for simplification of GST and one day would achieve..
Jun 5, 2022 • 8 tweets • 7 min read
#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
-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
[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.
a)CCE v. Tata Motors Ltd. [2014] 42 taxmann.com 64/43 GST 555 (Jharkhand);
b)R.S. Infra-Transmission Ltd. v. State of Rajasthan [Civil Writ Petition No. 12445 of 2016, dated 11-4-2018];
c)Commissioner of Trade & Taxes v. Arise India Ltd. TS-2 SC-2018-VAT;
Jun 11, 2020 • 26 tweets • 18 min read
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
