AMIT BAJAJ ADVOCATE

ARREST UNDER GST LAW-SECTION 35 OF BNSS ACT

2025-12-03T22:57:00.001+05:30

The power of arrest under the Goods and Services Tax regime is one of the most sensitive and closely scrutinised aspects of GST enforcement. While Section 69 of the CGST Act, 2017 authorises the Commissioner to order arrest when he has “reasons to believe” that a person has committed offences under Section 132, that power must be exercised within the broader procedural framework governing

Use of Loose Papers and WhatsApp Chats in GST Search and Seizure Proceedings: Legal Perspective in Light of Supreme Court Judgment

2025-08-05T22:28:00.002+05:30

Introduction In recent times, the GST Department in Punjab has intensified its enforcement activities by conducting frequent raids under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Punjab Goods and Services Tax Act, 2017 (Punjab GST Act). During such raids, it has become commonplace for the authorities to seize loose sheets, WhatsApp chats, and digital data, and

Gauhati High Court Quashes GST Time Limit Extension for Lack of GST Council Recommendation

2025-06-14T14:49:00.001+05:30

In a significant ruling, the Gauhati High Court, in the case of Mahabir Tiwari v. Union of India, has set aside and quashed Notification No. 56/2023-Central Tax, dated December 28, 2023. This notification, which extended the time limit for issuing orders under Section 73(10) of the Central Goods and Services Tax (CGST) Act for the financial years 2018-19 and 2019-20, was deemed "ultra vires" (

Goods accompanied by soft copy of invoice instead of physical copy, penalty u/s 51(7)of PVAT Act not warranted when transaction is genuine

2022-05-05T20:58:00.001+05:30

The Hon'ble Punjab VAT Tribunal in the case of Rakesh jewellers vs State of Punjab Appeal no. 227 of 2018 dated 22.04.2022 has quashed a penalty u/s 51(7)(b) of Punjab VAT Act which was levied on the ground that goods i.e. 1 Kg Gold Bar was not accompanying the physical copy of invoice at the time of detention of goods. The Tribunal noted that the goods were accompanied by soft of copy

Proposed amendments in GST in Budget 2021

2021-02-03T09:38:00.003+05:30

Amendment in section 7-Scope of supply: Section of 7 of the CGST Act, 2017 deals with the scope of supply. It defines supply in an inclusive manner. It is proposed to add clause (aa) in sub-section 1 of section 7 which runs as under: “(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice versa, for cash, deferred payment or other

ONE TIME SETTLEMENT SCHEME UNDER PUNJAB VAT ACT AND CST ACT

2021-01-25T09:01:00.000+05:30

With the advent of GST and dawn of old indirect tax regime in the form of VAT, service tax and central excise etc, the State and Central Governments are looking forward to bring an end to the litigation in the older regime and in consequence thereof we are witnessing lot of dispute resolution schemes introduced by Central and State Governments. The Punjab Government, Department of Excise

AADHAR Authentication process under GST Registration

2020-08-22T17:30:00.002+05:30

Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ). Under this, Individuals, Authorised signatory of all types of

Legality of withholding refunds of exporters as per circular No. 131/1/2020-GST

2020-05-23T08:55:00.000+05:30

Exports under GST are considered as zero rated i.e. no tax is payable on export of goods or services. A person making zero rated supply is eligible under GST to claim for refund of unutilized input tax credit. The refund can be claimed by an exporter in two ways as stated in section 16 of IGST act, 2017: 1. Export under Letter of

Retrospective amendment in section 140 of CGST Act-An overview

2020-05-20T21:25:00.003+05:30

Whenever a new tax regime replaces an old tax regime there are numerous changes which a taxpayer faces and there are lot of legal challenges in the transition from old regime to new regime. For the smooth transition of the new tax regime it is quite common to introduce the transitional provisions under the new tax law. GST law is no different with respect to introduction of transition

RECENT LEGAL ISSUES IN GST REFUNDS

2020-05-16T13:40:00.000+05:30

Refunds are the important part of any tax legislation. Refund is a drawback of the excess taxes paid to the Government subject to the conditions laid down in any law. Article 265 of our constitution provides a base behind legislation of refund provisions under any tax law, which provides that no tax shall be levied or collected except with the authority of law. GST law also has also

Power to extend due date of TRAN-1 AND TRAN-2 in certain cases enhanced to 31.03.2020 and 30.04.2020

2020-01-02T10:00:00.003+05:30

The Central Government has enhanced the date upto which the submission of Tran-1 and Tran-2 may be allowed to be filed to 31.03.2020 and 30.04.2020 respectively. Earlier this date was 31.12.2019 for Tran-1 and 31.01.2020 for Tran-2 form. This has been done by amendment in CGST Rules, vide Notification No. 2/2020 Central Tax. However this amendment is applicable only for

Certain amendments in CGST Act, 2017 made vide Finance Act, 2019 notified wef 01.01.2020.

2020-01-02T09:47:00.003+05:30

Central Government has implemented certain provisions of Finance Act, 2019 wef 01.01.2020. It is pertinent to mention here that clauses 92 to 112 and section 114 of the finance Act, 2019 which related to amendment in the CGST Act, 2017 are to come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Section 103 of the Finance Act, 2019

Blocking of input tax credit-New Rule 86A introduced under GST.

2019-12-27T21:18:00.001+05:30

Rule 86A in the CGST Rules vide notification No 75/2019 has been introduced w.e.f. 26.12.2019 to empower the revenue to impose additional condition/restriction on use of amount of input tax credit available in the electronic credit ledger. This rule has given drastic powers to the Department to restrict the credit of any person in certain cases where there is reason to believe that ITC is

ITC not reflected in GSTR-2A to be allowed only to the extent of 20%-Due date of Tran-1 and Tran-2 extended in some cases

2019-10-10T07:52:00.000+05:30

The CGST Rules have been amended vide notification no 49/2019 CGST dated 09.10.2019. Two of the most important amendments are highlighted herebelow: 1. Input tax credit of Invoices not reflected in GSTR-2A to be allowed only to the extent of 20% of eligible credit: Rule 36 has been amended so as to insert new sub-rule

Compulsory Payment of tax before filing of GSTR-3B-Inconsistent working of GST portal

2019-05-11T23:14:00.001+05:30

Section 146 of the CGST Act, 2017 provides that the Government may notify the common elecronic portal for facilitating the registration, payment of taxes, furnishing of returns and carrying out other purposes under the said Act. In exercise of the powers u/s 146 common e-portal (gst.gov.in) and eway bill portal have been notified and are in operation. It is pertinent to mention

Proper officer can't invoke the bank guarantee till assessee exhausted statutory remedy

2018-11-28T20:34:00.001+05:30

Where Competent Authority had detained goods of assessee under transport and demanded tax as well as penalty and assessee furnished bank guarantee for tax and penalty imposed and had goods released, Competent Authority was restrained from invoking bank guarantee till assessee exhausted statutory remedy HIGH COURT OF KERALA Safa Mill

No Detention of goods on the issue of misclassification or undervaluation under GST

2018-06-10T18:17:00.001+05:30

The Kerala High Court in a very important judgement namely Sameer Mat Industries vs the State of Kerala has held that Issue of misclassification and under valuation of goods has to be gone into by respective Assessing Officers and not by detaining officer. The judgement is very important in view of the fact that GST authorities are very much active across India on the

GSTN has enabled online filing of letter of Undertaking for exports

2018-02-24T18:57:00.001+05:30

GSTN enabled online filing of LuT. Instructions for filing LUT online on GST Portal are given below:- 1. Go to User Services and Select the Tab “Furnishing Letter of Undertaking” 2. Select the Financial Year for which you want to furnish the LUT 3. If you have already furnished LUT Offline, for

Eway bills officially suspended as notification issued.

2018-02-03T00:20:00.001+05:30

Government of India has recisended the notification No 74/2017 of CGST which made eway bill compulsory under rule 138 to 138D of CGST Rules. For this purpose notification No 11/2018 CGST has been issued. The implications of this notification is that eway bill is no more compulsory as Rules 138 to 138D have been made inoperative as they were before the issuance of notification No 74/2017 CGST.

Compulsory generation of e-way bill deferred-GOI tweets

2018-02-01T20:33:00.001+05:30

The official handle of GST of Government of India has tweeted that the trial phase of generation of eway bill both for intra-state and inter-state will continue and the date from which it will be made compulsory will be notified shortly. After this tweet a notification in this regard is expected soon.

No e-way bill required till 01.04.2018 for intra-state supplies of goods in Punjab

2018-01-30T17:18:00.001+05:30

Punjab Government has notified under Rule 138(14)(d) of Punjab GST Rules, 2017 that e-way bill will not be required to be generated for a period of two months from 1st Feburary, 2018 for intra-state supply of goods provided such goods do not cross the State boundry during the transit. However, a person may voluntarily generate e-way bill for intra-state supplies. The e-way bill will be

GST Rate on old and used motor vehicles reduced-latest notifications

2018-01-29T11:05:00.000+05:30

Government has issued the Notification No. 8/2018 Central Tax Rate read with state Tax Notification, whereby it has reduced the Rate of GST on old and used vehicle as follows: 1. GST-18% on Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 2. GST-18% on Old

E-way bill under GST - an overview

2018-01-28T18:53:00.000+05:30

E-Way Bill is knocking at the door as the date of its implementation has been notified 01.02.2018. This article focuses certain main points in the eway bill mechanism. What is e-way bill: Section 68 of the CGST Act, 2017 empowers Government to require any person in charge of a conveyance carrying any consignment of goods of value exceeding the prescribed amount to carry with

Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017

2017-11-10T20:02:00.001+05:30

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the followingfacilitative measuresfortaxpayers: Return Filing a) The return filing process is to be further simplified in the following manner: &

Exporters must file GSTR-1E for every month to speed up their refund claims

2017-11-02T09:38:00.004+05:30

The Government of India vide notification 51/2017 of Central tax has amended Rule 96 and Rule 96A of the CGST Rules, 2017 to give relief to exporters in a step to speed up the refund process. As we know the Rule 96 and 96A provides that refund to exporters will be issued after they have filed GSTR1 and GSTR-3 or GSTR-3B. Since the facility of filing GSTR-1 is available only for the