TMI Short Notes

TMI Short Notes on various issues

1. Principles of Tax Fairness and Mens Rea: Quashes Penalty for Mere Technical Errors

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2. Expiry of E-Way Bill AND Mens Rea: Technical Violation Alone Insufficient for Penalty Imposition

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3. Maintainability of Appeals: High Court Upholds Strict Interpretation of Limitation Provisions in GST Act

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4. Interpreting "Or": The Disjunctive Mandate for Personal Hearing in Tax Matters

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5. Demarcating Authority: High Court Clarifies Jurisdictional Limits of GST Officers

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6. Decoding the Judgement: Navigating the Complexities of ITC Eligibility under the GST Regime

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7. Excess stock found during survey: Navigating the Intricacies of UPGST / CGST Act and Invoking Wrong Provisions

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8. Striking a Balance: Judicial Interpretation of GST Provisions on Record-Keeping and Penalties

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9. Interpreting E-Way Bill Regulations: High Court's Guidance on Proportionality and Taxpayer Intent

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10. Interpreting the CGST Act: A Landmark Judgment on Record Maintenance, Confiscation, and Penalties
    1 Comment

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11. Excess Stock Findings: Invoking Sections 73 and 74 of UPGST Act, Not Section 130

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

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

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

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

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

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17. Refund of IGST in SEZ Transactions: Legal Insights

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18. 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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19. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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