GST | Metalegal Advocates

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Aug 20
4 min

Finance Act 2024: Insertion of S. 74A into the CGST Act, 2017, for Streamlining the Issuance of Demand Notices under GST

New s. 74A in the CGST Act consolidates GST recovery, removing the distinction between fraud and non-fraud cases from FY 2024-25.

Aug 19
3 min

Updates

Maharashtra GST Department Issues Guidelines for Recovery of Dues Following First Appeal Disposal

Maharashtra GST outlines new recovery guidelines post-first appeal, ensuring taxpayer compliance and easing legal burdens.

Aug 14
12 min

Insights

Reconciling Rights with Enforcement: Analyzing the Evidentiary Value of Statements Recorded under the CGST & Customs Acts

Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.

Aug 12
3 min

Court rulings

Exclusion of VAT from Taxable Turnover: Supreme Court Clarifies ‘Purchase Price’

Supreme Court's verdict reinforces the strict interpretation of tax laws, excluding VAT from ‘purchase price’ in GVAT Act calculations.

Aug 1
3 min

Court rulings

GST Penalty Case Overturned: Calcutta High Court’s Directive Based on New Information

Calcutta High Court remands GST penalty after new IOCL evidence, questioning the use of Goa's advance ruling in West Bengal.

Jul 31
6 min

Court rulings

Kerala High Court Upholds Levy of GST on Services by Associations/Clubs to Its Members; However, with Prospective Effect

Kerala HC rules GST on club services to members is valid but only applies prospectively.

Jul 29
3 min

Court rulings

[High Court – Rajasthan] No Restriction on Filing Advance Ruling Applications for Persons Liable to Pay Tax on Reverse Charge Basis under the CGST Act

Rajasthan High Court affirms that reverse charge taxpayers can seek CGST advance rulings, broadening applicant definitions.

Jul 26
3 min

Court rulings

Mandatory Notice in GST Adjudications: Madras High Court Clarifies ASMT-10 Requirement

Madras HC rules on the essential use of ASMT-10 in GST disputes, enhancing procedural fairness.

Jul 26
10 min

Insights

Pre-Show Cause Notice Consultation Under GST Law

Pre-SCN consultation under GST fosters dispute resolution, aids compliance, and mitigates litigation.

Jul 17
11 min

Insights

The Conundrum of Concurrent Jurisdiction and S. 6(2)(b) of the CGST Act

Exploring s. 6(2)(b) of the CGST Act to prevent dual jurisdiction issues in GST enforcement and tax proceedings.

Jul 16
11 min

Insights

Overview of GST Assessment Procedure

Explores the GST self-assessment process, ensuring compliance and streamlining tax administration

Jul 14
3 min

Court rulings

[Calcutta HC] Petitioner Allowed to Appeal After Delay Due to Misplaced SCN and Ex-parte Order on GST Portal

Calcutta HC: Appeal allowed due to SCN and ex-parte order wrongly uploaded on GST portal, delay condoned.

Jul 13
2 min

Court rulings

Karnataka HC Holds That GST Proceedings Cannot Continue Against Non-Existing Entities

Karnataka High Court nullifies GST notices to dissolved firms, upholding legal precedents.

Jul 13
3 min

Court rulings

Supreme Court Affirms: Anticipatory Bail Not Maintainable for Summons Under S. 69 of the CGST

The Supreme Court upholds no anticipatory bail for s. 69 of the CGST summons, aligning with past rulings.

Jul 12
14 min

Insights

GST and E-commerce: Compliance, Challenges and Legal Issues

GST simplifies tax, boosts transparency, and enhances compliance for e-commerce, making it essential for business efficiency and growth.

Jul 10
3 min

Court rulings

Judicial Interpretation of Procedural Fairness in GST Appeals: Touchwin Complex (P.) Ltd. v. Assistant Commissioner of Revenue

Calcutta High Court stresses fair hearing rights and judicial discretion in GST appeal delays.

Jul 6
8 min

Insights

Zero-Rating in GST: A Comparative Analysis of Exports and Imports Under the IGST Act, 2017

Explore the strategic differences and benefits of zero-rating for exports under the IGST Act, enhancing India's global trade.

Jul 3
2 min

Updates

CBIC Clarifies GST Applicability on Loans Between Related Entities

CBIC’s new circular exempts GST on loans made only with interest or discount, streamlining compliance.

Jul 3
2 min

Updates

Clarification on Place of Supply Provisions for Unregistered Persons under IGST Act, 2017

Explore CBIC's latest guidelines on IGST for unregistered persons, ensuring clear tax compliance across varied transaction scenarios.

Jul 1
3 min

Updates

CBIC Clarifies Time of Supply for NHAI’s Hybrid Annuity Model Projects

CBIC’s new guidelines simplify tax for NHAI projects, ensuring clear, consistent treatment of HAM contracts.

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