TMI Short Notes

TMI Short Notes on various issues

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

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

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

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

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

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6. Refund of IGST in SEZ Transactions: Legal Insights

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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28. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC

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29. Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

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30. Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"

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31. Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment

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32. A Critical Analysis of the Constitutional Validity of Section 16(4) of the CGST/BGST Act and the expression 'deprive of his right of property' under Article 300-A: The Patna High Court's Stand

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33. Scrutiny of Procedural Flaws in GST Registration Cancellation: Insights from a High Court Judgment

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34. Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling

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35. Transition to the GST regime. Legal challenges posed by the GST regime on existing government contracts.

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36. GST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal Complexities

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37. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

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38. Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?
    1 Comment

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39. The need for clarity and concrete reasons in the cancellation of GST registrations.

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40. Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.

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41. Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?

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42. GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris

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43. An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).

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44. Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.

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45. Seeking grant of Bail - wrongful availment of Input Tax Credit and fake invoices.

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46. Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
    1 Comment

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47. Refund of unutilised ITC - inverted duty structure - Denial on Input services - Contradictory Judgements on the same issue - GUJARAT HIGH COURT allows the refund while MADRAS HIGH COURT not

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48. Evasion of GST - Jurisdiction of inspect and search - Power to issue Seizure (prohibition) order - Proper authorization –Section 67  of the Goods and Service Tax Act, 2017

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49. Refund of IGST - Export of goods - only because the exporter had claimed drawback @ 1% in regard to the exported goods, no power to deny refund of IGST

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50. Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act

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