TMI Short Notes

TMI Short Notes on various issues

1. Constitutional Limits on GST: Principle of mutuality insulates transactions between clubs/associations and their members
   1 Comment

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2. Effective Date of Amendment in GST: Analyzing the Conflict Between Circular No. 247/04/2025 and Notification No. 03/2023

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3. Confiscation under CGST Act: Invoking Section 130 CGST Act

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4. Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals

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5. Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person

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6. Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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7. Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking

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8. Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed

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9. Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Economic Justice

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10. Decoding the GST Forgery Case: Balancing Personal Liberty and Safeguarding Public Interest for Grant of Bail in Economic Offenses

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11. The Doctrine of Natural Justice in GST Proceedings: A Case Study on Show Cause Notice u/s 74"

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12. Input Tax Credit (ITC) and the Concept of "Plant" under GST: Supreme Court

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13. Principles of Tax Fairness and Mens Rea: Quashes Penalty for Mere Technical Errors

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14. Expiry of E-Way Bill AND Mens Rea: Technical Violation Alone Insufficient for Penalty Imposition

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15. Maintainability of Appeals: High Court Upholds Strict Interpretation of Limitation Provisions in GST Act

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16. Interpreting "Or": The Disjunctive Mandate for Personal Hearing in Tax Matters

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17. Demarcating Authority: High Court Clarifies Jurisdictional Limits of GST Officers

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18. Decoding the Judgement: Navigating the Complexities of ITC Eligibility under the GST Regime

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19. Excess stock found during survey: Navigating the Intricacies of UPGST / CGST Act and Invoking Wrong Provisions

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20. Striking a Balance: Judicial Interpretation of GST Provisions on Record-Keeping and Penalties

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21. Interpreting E-Way Bill Regulations: High Court's Guidance on Proportionality and Taxpayer Intent

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22. Interpreting the CGST Act: A Landmark Judgment on Record Maintenance, Confiscation, and Penalties
    1 Comment

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23. Excess Stock Findings: Invoking Sections 73 and 74 of UPGST Act, Not Section 130

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24. Ensuring Justice in GST Registration Cancellations: A Landmark High Court Ruling

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25. The Significance of Signature: A Landmark Decision on GST Assessment Orders

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26. Finance Bill, 2024 Insights: The Expansion of Input Service Distributor's (ISD) Role in GST
    1 Comment

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27. Analyzing GST Implications on Free of Cost Supplies in Service Agreements: A Case Study

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28. The Power to Rectify versus Power to review of assessment order: Tax Assessments

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29. Refund of IGST in SEZ Transactions: Legal Insights

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30. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act

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31. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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32. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia

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33. Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance

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34. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing

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35. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification

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36. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied

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37. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST

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38. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process

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39. Reinforcing Fair Administrative Processes in GST Registration Cancellation: An In-Depth Case Study

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40. Input Tax Credit Eligibility under GST Legislation: Time-Bound Compliance in GST ITC Cases

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41. Judicial Intervention in Expedited Processing of IGST Refunds: A Critical Review

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42. Examining the Role of Intent in E-Way Bill Compliance under the U.P. GST Act: A Legal Analysis

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43. Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74

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44. Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764

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45. Detention and Release of Goods under CGST Act: Discrepancies in the CGST registration of the consignor and consignee

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46. The Detention of Goods under GST Law: Doubts regarding the genuineness of the consignee

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47. Ensuring Procedural Fairness in GST Registration Cancellation: Analysis of a High Court Ruling

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48. GST Registration Cancellation and the Rule of Law: Insights from a Key Bombay High Court Judgment

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49. Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties

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50. Contractual Compliance and GST Reimbursement: Unpacking a Landmark Judgment"

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