Home Highlights March 2022 Year 2022 This

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1. Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the...

2. The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

3. Electronic Cash Ledger - Alternate option (facility) for making payment of Tax, interest etc. in case of OIDAR withdrawn - Rule 87 of the Central Goods and Services Tax Rules, 2017

4. Deposits exempted from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger - Notification

5. The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for...

6. Maintainability of appeal - making pre-deposit under Central Excise by debiting the Electronic Cash Ledger and Electronic Credit Ledger - it has to be held that...

7. The petitioner challenged the levy of interest and penalty for wrongly availing and utilizing Input Tax Credit (ITC). The court held that unless ITC is wrongfully...

8. Addition for undisclosed cash payments - Merely because the payments made by cheque appearing in the ledger copy and actually made by the assessee tallied, it cannot...

9. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

10. 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?

11. Notification 53/2023 issued by the Ministry of Finance permitted filing delayed appeals beyond Section 107 of GST Act, stipulating payment of 12.5% of pending amounts,...

12. Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

13. Requirement of deposit - Can be paid through Input Tax Credit (ITC) or in cash only - In the said Notification issued by the Central Government on the recommendation of...

14. Interest for belated remittance of Goods and Service Tax (GST) - delayed filing of return / GSTR 3B - petitioner / assessee had sufficient ITC credit in both the...

15. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...