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Articles By: Rachit Agarwal

Showing 1 to 20 of 51 Records
 
Proceeding under Section 174 of Indian Penal Code is abuse of process of law in case of non-compliance to summons u/s 70 of CGST Act, 2017
  By: - Rachit Agarwal        Dated: October 14, 2023
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Time Limit to apply refund not applicable in case GST was paid on services which were exempted
  By: - Rachit Agarwal        Dated: October 11, 2023
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Jurisprudence on Arrest, Interrogation under PMLA and ED having wide powers to be exercised in most transparent and fair manner
  By: - Rachit Agarwal        Dated: October 10, 2023
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Rectification of GSTR 1 denied for error by the supplier in mentioning the details of the recipient in GSTR 1 on account of the limitation period prescribed in section 39(9)
  By: - Rachit Agarwal        Dated: November 10, 2022
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Amendments to CGST Rules 2017 notified on 05.07.2022
  By: - Rachit Agarwal        Dated: July 12, 2022
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Delay in Filing of Appeal beyond period of 1 month condoned as Cancellation of Registration would affect the livelihood and violate Article 21 of Constitution
  By: - Rachit Agarwal        Dated: July 8, 2022
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SCN containing the merely the GST Rules without referring the Material Particulars relied upon is not tenable in eyes of law, SCN/ Order set aside
  By: - Rachit Agarwal        Dated: July 7, 2022
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Sector Wise GST Council Meeting- Proposed Changes/ Clarifications
  By: - Rachit Agarwal        Dated: July 7, 2022
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Reporting of Export Value and Taxes in Wrong Table of GSTR 3B being Technical in nature cannot result in denial of Export Refund
  By: - Rachit Agarwal        Dated: May 26, 2022
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Compensation received to the Original Allottee of Coal Block by the Subsequent Allottee for the expenses incurred is outside ambit of event “Tolerating an Act”, hence no Service Tax
  By: - Rachit Agarwal        Dated: May 12, 2022
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Penalty received by Port on account of failure to achieve Minimum Guarantee Tonnage is not consideration of service for levy of Service Tax
  By: - Rachit Agarwal        Dated: May 11, 2022
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If tax Collected During Investigation under Coercion, such collection is violation of Article 265 and 300-A of the Constitution and does not fall under ambit of 74(5) and hence liable to be refunded-
  By: - Rachit Agarwal        Dated: March 17, 2022
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Assessing Officer cannot use Pick and Choose Method while disposing off the Objection which has been raised by Petitioner against the Administrative Order
  By: - Rachit Agarwal        Dated: March 2, 2022
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Transitional Credit if could not be claimed, does not confer the Right to Claim Refund but merely saves the right prevailed under erstwhile laws
  By: - Rachit Agarwal        Dated: February 25, 2022
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Blocking of Credit Ledger cannot result in creating negative Balance in Credit Ledger and authority is not at Dead End as recovery measures u/s 73/74 is available
  By: - Rachit Agarwal        Dated: February 24, 2022
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Accommodation Services provided to Students and Working Professionals in Hostel would fall within ambit of Residential Accommodation to qualify for exemption
1 Comment
  By: - Rachit Agarwal        Dated: February 21, 2022
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Apex Court allowed the Bail as the accused has already undergone custody of 25 months when the maximum sentence is for 5 years.
  By: - Rachit Agarwal        Dated: February 19, 2022
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Technical Glitches are under control of GSTN and Dealer cannot be precluded from availing the benefits which would otherwise available if Technical Glitch was not there
  By: - Rachit Agarwal        Dated: February 18, 2022
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Jurisprudence on Blocking of Electronic Credit Ledger
  By: - Rachit Agarwal        Dated: February 16, 2022
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Synopsis of Amendments as Notified CBIC on 01.06.2021
1 Comment
  By: - Rachit Agarwal        Dated: June 8, 2021
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