GSTR 1 and GSTR 3B: Rectification beyond Statutory Timelines?
In a democratic state, clear separation of powers is cardinal to maintain balance among three organs of Democracy i.e., Executive, Legislative and Judiciary. While Legislature enacts laws and Executive implements them, Judiciary plays a pivotal role in interpreting...
Advance Rulings under GST: A complex antidote!!!
Under GST, Advance Ruling mechanism was presented with noble objective of stemming the tide of litigations. Over five years passed by, yet there are certain unknown infirmities showing up in this mechanism, with time. Recently, in the case of Anmol Industries Limited...
Upcoming compliances under Waste Management Laws
Recently, we have apprised you in detail regarding various compliances required to be undertaken under E-Waste Management Rules, 2016, Plastic Waste Management Rules, 2016 & Battery Waste Management Rules, 2022 (collectively ‘Waste Management Laws’). These laws...
GST Portal – Fifth Estate of the GST Law!
Buoyancy of revenue collections post shift to the GST regime is most talked about financial news currently. This feat was impossible to achieve without seamless integration of technology with law, a foundation on which GST law is built. Introduction of the GST was...
Validity of extension of time limit for issuance of Show Cause Notice and passing Order under Section 73
This is to apprise you that CBIC recently issued Notification No. 9/2023-Central Tax dated March 31, 2023 (‘Notification’) in exercise of powers under Section 168A of the CGST Act. Vide the Notification, CBIC extended time limit for issuance of Show Cause Notices and...
NITYA | Indirect Tax Bulletin | May 2023 | Week 1
Please click on the below link to NITYA | Indirect Tax Bulletin | May 2023 | Week 1 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates. NITYA I Indirect Tax Bulletin I May 2023 I Week 1 In this Weekly Bulletin, we...
Denial of ITC due to cancellation of supplier’s registration
This is to apprise you that GST authorities are currently undertaking inquiries on ITC claimed by taxpayers where registration of their suppliers are retrospectively cancelled. These inquiries have started culminating into Demand Notices proposing recovery of ITC...
![Delhi High Court issues Notice on challenge to constitutional validity of Section 16(2)(aa) of the CGST Act [Represented by NITYA Tax Associates]](https://nityatax.com/wp-content/uploads/2023/05/outlook-135-without-1080x675.jpg)
Delhi High Court issues Notice on challenge to constitutional validity of Section 16(2)(aa) of the CGST Act [Represented by NITYA Tax Associates]
This is to apprise you, in the case of NGKA & Associates LLP v. UOI, W.P. No. 5908/2023, the Delhi High Court has issued Notice to the revenue on challenge to Section 16(2)(aa) of the CGST Act. Section 16(2)(aa) (as effective from January 2022) mandates reporting...
Penal provisions under tax laws – Brushing up long prevailing jurisprudence
The Apex Court in the recent case of State of Gujarat v. Saw Pipes Limited, 2023-VIL-42-SC has held, in the context of Section 45 of the Gujarat Sales Tax Act, 1969, that imposition of penalty does not necessitate requirement of mens rea. This case merits mention for...
