| Circular No. |
Subject |
|
Circular No. 239/33/2024-GST
dt. 04.12.2024 |
Amendment to
Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer
under sections 73 and 74 of the Central Goods and Services Tax Act, 2017
and under the Integrated Goods and Services Tax Act, 2017' |
|
Circular No. 238/32/2024-GST dt.
15.10.2024 |
Clarification of various doubts related to Section 128A of the CGST Act,
2017. |
|
Circular No.
237/31/2024-GST dt.15.10.2024 [Para 3] |
Clarifying the issues
regarding implementation of provisions of sub-section (5) and
sub-section (6) in section 16 of CGST Act, 2017. |
|
Circular No. 185/17/2022-GST
dt. 27.12.2022 |
Clarification with regard to applicability of provisions of section
75(2) of Central Goods and Services Tax Act, 2017 and its effect on
limitation |
|
Circular No. 171/03/2022-GST
dt. 06.07.2022 [Para 1 (1)] |
Clarification on various issues relating to applicability of demand and
penalty provisions under the Central Goods and Services Tax Act, 2017 in
respect of transactions involving fake invoices. |
|
Circular
No.169/01/2022-GST dt. 12.03.2022 |
Amendment to Circular No. 31/05/2018-GST,
dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of
the Central Goods and Services Tax Act, 2017 and under the Integrated
Goods and Services Tax Act, 2017 |
|
Circular
No. 76/50/2018-GST dt. 31.12.2018 [Para 2] |
Clarification on certain issues (sale by
government departments to unregistered person; leviability of penalty
under section 73(11) of the CGST Act; rate of tax in case of debit notes
/ credit notes issued under section 142(2) of the CGST Act;
applicability of notification No. 50/2018-Central Tax; valuation
methodology in case of TCS under Income Tax Act and definition of owner
of goods) related to GST |
|
Circular
No. 31/5/2018-GST dt. 09-02-2018 |
Proper officer under sections 73
and 74 of the Central Goods and Services Tax Act, 2017 and under the
Integrated Goods and Services Tax Act, 2017 |
|
Authority |
One liner |
|
2025(01)LCX0033
Chandigarh Tribunal
Iffco Tokio Insurance Services Limited |
Cenvat
credit cannot be denied due to procedural irregularities |
|
2024(11)LCX0039
Bombay High Court
Esjapee Impex (P) Ltd. |
Adjudicating Authority should have adjudicated the SCN within a
reasonable time; failure to do so is bound to cause prejudice to the
assessee. |
|
2024(11)LCX0012
Allahabad High Court
Ashish Traders |
Assessee is entitled to the benefit of doubt when Notice not been
uploaded on the Due Notices and Orders and instead uploaded on
Additional Notices and Orders |
|
2024(10)LCX0143
Gauhati High Court
Udit Tibrewal |
Non-issuance of a proper and prior SCN, as contemplated u/s 73(1) of GST
Act and issuance of only Summary of SCN and Attachment to Determination
of Tax cannot be said to be in compliance with Section 73(1) read with
rule 142(1), a Summary of SCN is held to be not a substitute of a SCN. |
|
2024(05)LCX0274
Delhi High Court
Mitchem Impex |
Proper
officer could not have adjudicated the SCN prior to the stipulated date
for filing response. |
|
2024(04)LCX0206
Delhi High Court
AB Traders |
Proper
officer cannot held that the reply is unsatisfactory without considering
the reply and enclosed documents |
|
2024(02)LCX0425
Delhi High Court
Aarem TradEx Private Limited |
Proper
officer need to at least consider the reply on merits before forming an
opinion whether the explanation of assessee was sufficient or not. |
|
2024(02)LCX0423
Delhi High Court
Emco Cables (India) Private Limited |
Proper
officer need to at least consider the reply on merits before forming an
opinion whether the explanation of assessee was sufficient or not. |
|
2024(01)LCX0498
Allahabad High Court
Khanna Polyrib Private Limited |
Assessee's
right to object to the SCN and participate in the personal hearing
cannot be comprised if SCN had been served without all its contents and
annexures |
|
2023(11)LCX0167
Madhya Pradesh High Court
Raymond Ltd |
Show cause
notice falls short of the minimum period to afford reasonable
opportunity and also lacking in material particular, thereby set aside. |
|
2023(10)LCX0105
Kerala High Court
Global Plasto Wares |
GST: Penalty leviable when tax collected is not deposited within 30 days
|
|
2021(07)LCX0205
Allahabad High Court
V.S. Enterprises |
|
|
2021(02)LCX0096
Jharkhand High Court
R.P.M. Distributors |
For delayed
payment of tax, the interest would be levied on net tax liability.
|
|
2021(01)LCX0284
Patna High Court
Pinax Steel Industries Pvt.
Ltd |
|
|
2019(06)LCX0002
Patna High Court
Commercial Steel
Engineering Corporation |
Court allowed transitional credit for FY
2007-08 and 2011-12 which was not reflected in prior returns due to
Accountant's mistake |
|
2019(03)LCX0033
Rajasthan High Court
Leel Electricals Limited |
Court is not convinced by arguments advanced
by petitioner, therfore notice of summon is not quashed |
