Judgements Cross-empowerment is without jurisdiction in absence of any notification under GST Law The Writ petition was filed to challenge the proceedings initiated against the taxpayer by the central authorities where the taxpayer is assigned to the State authorities and vice versa. The Petitioner contended that power of cross-empowerment was given under Model GST Law. However, GST Law enacted is different from the Model GST Law. Read More » 09/04/2024 No Comments
Judgements Assessment order under GST can’t be passed against a deceased person The petitioners are the legal heir of Mr. M K Grish, who was running a business under name of M/s M. K. M. & Sons. However, Mr. M K Grish passed away on 25th Feb, 2021 and same are intimated to the respondent by way of online application. Read More » 22/01/2024 No Comments
Input Tax Credit Cenvat Credit via TRAN 1 filing can be claimed till 30 June 2020 The Hon’ble Delhi High Court under the division bench of Honourable Justice Vipin Sanghi and Honourable Justice Sanjeev Narula has passed a landmark judgement allowing to file transition credit via TRAN-1 till 30th June 2020. It further directed the tax department to widely convey this judgement to file TRAN-1 across the public domain via publishing on their website so that whosoever could not claim the benefits can claim now. Read More » 15/05/2020 No Comments