The Madras High Court in a case held that the GST obligation confirmed for non-providing of documents not asked in the SCN ( Show Cause Notice ) is not valid. The court remanded the case for reconsideration. The bench of Justice Senthilkumar Ramamoorthy noted that concerning the second issue, the tax proposal was confirmed on the ground that the applicant did not establish the movement of goods by producing lorry receipts, weighment slips, and payments made to the supplier. No documents were asked in the SCN (Show Cause Notice) which…
Tag: liability
Madras HC Remands GST Liability Order for Reconsideration
The Madras High Court remanded the order validating the GST obligation as of the failure to provide oral or document proof. The case was remanded for reconsideration on 10% pre-deposit. The applicant/taxpayer Jai Maa Engineering Co. has claimed that they were not aware of the proceedings directing to the impugned order since all the communications were only uploaded to the GST portal and not conveyed via another mode. The applicant merely became aware of the proceedings in late February 2024, if their bank account was attached. The counsel of the…
Madras HC Directs Re-consideration of GST Liability as Sales T.O. Believed to Be 110% of Purchase T.O.
The Madras High Court in a ruling ordered reconsideration of the GST ( Goods and Services Tax ) liability confirmed on proceeding on the assumption that the sales turnover shall be 110% of the purchase turnover. The taxpayer K V M Textiles, claimed that they were not informed of the proceedings, as the show cause notice and other communications were just accessible via the “view additional notices and orders” tab on the GST portal, and not via any other mode of communication. The taxpayer contested the GST order before the…
GST Liability Arises on Advance Amounts Received Against Supply Portion of a Work Contract
The GST is liable to get paid in advance obtained against the supply concerning the work contract, The Gujarat Authority of Advance Ruling (AAR) ruled. The turnkey contract entered into by the applicant has been ruled to be a work contract, remarked by the bench of Amit Kumar Mishra and Milind Kavatkar. The petitioner is in the engineering, procurement, and construction (EPC) contract business with various distribution companies (DISCOMS). The petitioner mentioned that they pose a turnkey contract with Paschim Gujarat Vij Company Ltd. (PGVCL) for the supply of the…
CBIC Dept. Updates Table 6.1 of GST Return Form 3B for Adjustments Prior Negative Liability
To include the ‘Adjustment of negative liability of previous tax period’ for Reverse Charge and supplies under Section 9(5) of GST Act and other than Reverse Charge and supplies made under Section 9(5) of GST, the Central Board of Indirect Taxes and Customs (CBIC) has revised Table 6.1 of the GSTR 3B. From a new table, the former one was substituted. Section 9(5) of the GST statute mentions the services proposed by the E-commerce operators. The government has informed the amendment, though the effective date has not been announced till…
No liability to deduct TDS on payment made to facebook ireland for advertising
[ad_1] matter of fact and matter The assessee has preferred urgent appeal against the order dated 30.05.2017 passed by the LD. Commissioner of Income-tax (Appeals)-13, New Delhi (abbreviated as “L.D. Commissioner”) u/s 250 (abbreviated “Act”) of the Income-tax Act, 1961, whereby L.D. The Commissioner removed the excess of Rs. 1,64,02,845/- and 67,68,768/- done by AO. The assessee had e-filed his return of income on 28.09.2012 declaring a loss of Rs. (-) 4,18,78,678/-, which came under investigation and resulted in the assessment of the income of the assessee by passing an…