*Proper officer was wrong in cancelling the GSTIN from the date of registration: Delhi High Court*
*In favour of Taxpayer* *Issue* Whether proper officer can suo-motto cancel the registration of taxpayer from the date of registration in case where the application for cancellation had been voluntarily filed by the taxpayer. Further whether in case the proper officer tends to correct the mistake and cancel the registration from date of application for […]
*_FORM DRC-01 Summary Demand notice is not substitute of Show Cause Notice: Matter listed in Jharkhand High Court_*
*In the Favour of Taxpayer* *Issue* The proper officer issued FORM DRC-01 without mentioning the grounds of the notice. Neither the summary issued by the department mentioned any grounds or details based upon which allegations were put. Whereas the taxpayer has filed the writ mentioning that in the darkness of not knowing the grounds of […]
Court restores cancelled registration due to non-payment of tax resulting from losses: Andhra Pradesh High Court
*In the Favour of Taxpayer* *Issue* The proper officer cancelled the registration of the taxpayer on account of non payment of taxes. Whereas the taxpayer could not deposit the tax due to losses in his business. Resulting from difficulty in business and cancelled registration, the taxpayer approached the court for relief. *Held* H’ble Andhra Pradesh […]
*Electronic credit ledger cannot be blocked for more than one year: Gujarat High Court*
*In the Favour of Taxpayer* *Issue* The proper officer has blocked the Electronic Credit Ledger of the taxpayer. Whereas period of more than one year elapsed from the date of order of blocking the Credit Ledger. Can Department continue to block the ledger beyond 1 year? *Held* H’ble Gujarat High Court in the case of […]
Recovery of Employee costs from Branches shall attract GST, Head Office (HO) mandatorily required to take registration as Input Service Distributor (ISD): Maharashtra, AAAR
*In the Favour of Department* *Issue* Whether the HO is compulsory required to take registration as an ISD where the common services are received by it? Whether the HO is required to charge GST on the employee expenses allocated by it to the branches/Unit? If yes, what would be the assessable value, and whether HO […]
E-Invoices Auto-Population into GSTR-2A, 2B and Impact on Input Tax Credit
Auto-population of E-Invoices into GSTR-2A/2B through GSTR-1 Invoices once auto-populated into GSTR-1 will auto-populate in recipient’s GSTR-2A as well on near real time basis as GSTR-1 and GSTR-2A flow works on real time basis. However, in recipient’s GSTR-2B it will auto-populate after filing of GSTR-1 of supplier (data already prescribed i.e. 13th of succeeding month). […]
