GST India Daily

🔍 **GST Victory Alert! Shiva Jyoti Construction vs. CBEC**

⚖️ In a recent court order dated 12.01.2023, Shiva Jyoti Construction triumphs! Here's the scoop:

⚡️ **Court's Decision:**
- **Rejection Letters Overruled:** June and Sep 2020 rejection letters set aside.
- **Permission Granted:** Shiva Jyoti can resubmit corrected forms for Sept '17 to Mar '18.
- **Filing Process:** Manual submission directed, followed by web portal uploading.
- **Timeline:** Directions to be executed within four weeks.

🎉 **Conclusion:**
Writ petition disposed of with victory for Shiva Jyoti Construction! 🏆🚀 ⚖️

🏛️ **GST Battle Breakdown! Safari Retreats vs. CGST**

Dive into the legal arena with Safari Retreats Pvt. Ltd. as they challenge the interpretation of Section 17(5)(d) of CGST & OGST Acts. Here's a quick recap:

📜 **Legal Twist:**
Section 17(5)(d) denies input credit for construction-related goods/services.

👩‍⚖️ **High Court Verdict:**
High Court leans towards Safari Retreats, urging a broader reading of Section 17(5)(d) to align with GST Act's spirit.

🔄 **Supreme Court Status:**
Case is in Supreme Court after an SLP was granted against Orissa High Court's decision. Stay tuned for the final verdict!

🤔 **The GST saga unfolds!** 🚀

**Triumph for Small Businesses! Telangana HC Revokes GST Registration Cancellation 🏆⚖️**

🔍 **Legal Highlight:**
In a precedent-setting move, Telangana HC overturns GST cancellation, stressing the need for a fair opportunity. Small businesses rejoice!

Title: 🔍 **Advance Ruling Alert! 🚀**Unlocking Clarity on GST: AIA Engineering Limited's Win!**

🏭 AIA Engineering Limited gets a green light! 🌟 In Advance Ruling No. GUJ/GAAR/R/2023112, it's clarified:

1️⃣ **No GST on Employees' Canteen Charges!** 🍲 Employee's share ≠ Supply under CGST & GGST Acts.

2️⃣ **ITC Cheers!** 🎉 AIA eligible for Input Tax Credit on CSP's GST for canteen services. 🔄

Kudos to AIA Engineering for clarity in the complex world of GST! 🏆💼 🚀

⚖️✍️ "Court Intervenes: Justice Prevails in ITC Refund on Lower of Export Invoice or Shipping Bill"

🏛️ Legal Victory! The court steps in, ensuring fairness in the refund process. Read the insightful judgment. ⚖️🔍 📜✨

🚚✨ "Effortless Branch Updates for Transporters! 🌐

Log in, hit 'Update,' select 'Update Additional Place,' and seamlessly add or amend branch details. Verify accuracy, save the update, and ensure consistency for E-Way Bill generation. 📦💨 "

🔄✨ "Keep It Aligned! Sync Your GST Changes in E-Way Bill System 🚚💼

Log in, hit 'Update,' select 'My GSTIN from CP,' and sync amended details seamlessly. Verify accuracy, confirm sync, and ensure consistent info across platforms. 🔄🌐 "

🔍 Legal Victory Alert! 🏛️ Court sets aside refund denial! Key finding:

BOKS Business Services vs. CGST Delhi South. BOKS is NOT an "intermediary" but a principal service provider. Agreement scrutiny, legal precedents support the ruling. 📑💼 📜⚖️

🚚✨Goods Transport in own vehicles | Seamless E-Way Bill Process! 🌐

Follow these steps to access and generate your E-Way Bill with ease. Log in, input transaction details, and use your GSTIN as the transporter ID for self-transportation. Complete 'Part-B' with conveyance details and voila! Your goods are ready to move. 📦💨 "

⚖️✨ "Deciphering the Supreme Court Verdict: Suncraft Energy Pvt. Ltd. & Anr." 🏛️

Dive into the intricate analysis of this landmark case. Unraveling High Court reasoning, binding precedents, and potential implications for assesses. ⚙️📚 📜✍️

🚨 Notice Alert! 🚨 GST Dept. Issues Electronic Serving Directive 📩 Adhere to the CGST Act & Rules.

Ensure proper officers issue e-notices/orders (FORM GST DRC-01) & upload summaries (FORM GST DRC-07). Non-compliance impacts record-keeping, appeal, & recovery. 📲

"Go Digital, Stay Compliant! 🌐 Follow CGST Act & Rules for smooth proceedings. Supervision by Chief Commissioners crucial. Report issues via email. Let's build a seamless tax system! 💼 "

📊✨

👨‍⚖️ **"Legal Insight: Late Fees Waiver ≠ ITC Extension! Thirumalakonda Plywoods Case Decoded!"** 🏛️✨

In a pivotal GST case, Thirumalakonda Plywoods challenges ITC timelines. Court clarifies: Late fees waiver ≠ extension of ITC period. 🕵️‍♂️⚖️ 📚🔍

🏛️ **Delhi HC's GST Verdict in Ashish Garg's Case 🚀:**

📅 **Chronicle of Events:**
Ashish Garg's GST reg. cancellation journey—medical issues led to closure. App filed in 2019; denial in 2021.

⚖️ **Retroactive Cancellation Drama:**
Show cause notice in June 2021; reg. terminated retroactively to 2017 by Adjudicating Authority in July 2021.

💬 **Petitioner's Plea:**
Regular returns filed till June 2019; retro cancellation impacts other taxpayers.

🔍 **Court's Verdict:**
HC cites Section 29 of CGST Act for retro cancellation authority, but demands valid grounds.

👀 **Observations:**
Court deems arbitrary exercise unacceptable; rules for petitioner, cancels reg. from June 2019.

🔑 **Takeaway:**
HC stresses the need for valid reasons in retro cancellations.

✨ **"Legal Victory! Court Slashes Penalty: From 200% to Rs. 50,000 in Bitumix India LLP Case!"** 🏛️💼

In a game-changing decision, the court rules in favor of Bitumix India LLP, reducing the hefty 200% penalty to a mere Rs. 50,000. ⚖️🔗 🌐

🏛️ **"Tax Trials Unveiled: Madras HC's Landmark Ruling on ITC and GST Compliance!"** 💼💡

🔍 **Madras HC Ruling 🏛️:** Jai Balaji Paper Cones loses bid for Input Tax Credit (ITC) as supplier's GST reg. was cancelled pre-delivery. Court cites Central GST Act, emphasizing actual tax payment to govt.

💼 **Business Impact:** Sets precedent—no ITC if supplier hasn't paid tax. 🚫💳

⚖️ **Legal Insight:** Section 16(2)(c) of CGST Act pivotal; ITC denied if tax not remitted to govt.

🤔 **Petitioner's Stand:** Paid supplier but denied ITC; argued against IGST payment.

💡 **Court's Clarification:** Law bars ITC sans tax payment to govt, irrespective of supplier's receipt.

💸 **Recovery Avenue:** ITC may be lost, but recovery from supplier allowed via legal routes.

📜 **Court's Verdict:** Writ petition dismissed; recovery avenues open, no costs awarded. 💼🏛️

✨ **"Justice Prevails: No Penalty for Expired E-way Bill! Court Rules in Favor of Perfect Enterprise!"** 🏛️🔗



🚀 **Legal Triumph! Perfect Enterprise Wins Tax Battle! 💼**
In a landmark ruling, Perfect Enterprise emerges victorious in their tax dispute with the State of West Bengal. 🏛️ The court, citing precedent, nullifies penalties, emphasizing no wrongdoing. 🤝 Bona fide actions prevail! 🌐 ✨

🔍 **Kerala HC's ITC Verdict 🏛️:** Diya Agencies secures a win! 🎉 Court rules against ITC denial solely on absent GSTR-2A entries.

🤝 **Petitioner's Stand:** Meets CGST Act criteria; cites Calcutta HC precedent on collusion.

📰 **CBIC Release Impact:** Refers to Oct 2018 CBIC release; GSTR-2A not sole ITC determinant.

🔍 **Court's Call:** Directs chance for ITC claim; supplier's lapses not petitioner's burden.

🌐 **Significance:** Ruling signals fairness—GSTR-2A gaps don't hinder ITC if criteria met. 🚀💡

🕰️ **"Invoice Symphony: Timing Your E-Invoice Waltz!"**

Ever wondered about the choreography of generating e-invoices post-manual invoicing and e-Waybills? Here's your rhythm guide:

⏰ **Golden Harmony: Timing Matters:**
- 🔄 Sync your e-invoice generation after crafting the manual masterpiece but before handing it over to your customer. It's the choreography of seamless compliance!

📅 **System Flexibility Waltz:**
- 🔀 The system allows you to register invoices for previous periods, giving you the dance floor to finesse your invoicing timeline.

🚨 **The 7-Day Waltz Rule:**
- 🕒 For businesses with turnover over 100 cr, waltz to the 7-day rule. E-invoices must twirl onto the scene within 7 days from the invoice date.

🚀 **Smart Moves on the Dance Floor:**
- 💼 Businesses under 100 cr? Tango with e-invoices before your GSTR-1 debut. No strict deadline, just a graceful performance in the world of operations!

In the dance of e-invoicing, timing is your rhythm. Rise above the compliance waltz! 🌐💃

📨 **"Talk Tax: Seamless Communication on the GST Portal!"**

Unlock the power of communication with the "Communication Between Taxpayers" feature on the GST Portal! 🌐✉️

🛣️ **How to Connect:**
Navigate to Services > User Services > 'Communication Between Taxpayers' on the GST Portal. Engage in meaningful exchanges with your counterparty effortlessly.

📌 **Tasks at Your Fingertips:**
- ✉️ **New Notifications:** Initiate new conversations with Suppliers or Recipients.
- 🗓️ **Return Filing Reminders:** Politely nudge your supplier to ensure timely returns.
- 📥 **Document Upload:** Directly submit GSTR-1 documents if not done already.
- 📩 **Read and Reply:** Stay on top of your messages and respond promptly.

🔔 **Stay Informed:**
- 📧 Email and SMS notifications to your counterparty for seamless communication.
- 🚨 Alerts for unread messages – never miss an important update!

🚫 **Exclusion Note:**
- ❌ TDS, TCS, and NRTP registrants, this feature is not available for you. Keep rockin' in your own tax space!

Harness the communication superpower for efficient and collaborative tax endeavors! 💬🚀

🌟 Tax Transformations: Navigating Composition to Regular - Your Dual Filing Tale! 🔄💼📊 **GSTR-9 & GSTR-4 Chronicles: Unveiling Your Taxpayer Evolution!

🌐 **Regular Taxpayer Spotlight - GSTR-9:**
Stepping into the realm of regular taxation? 🚀 If you transitioned from a composition taxpayer (Jan to Mar), it's time for GSTR-9 to showcase your financial evolution. Let your numbers narrate the story of adaptability and fiscal strength! 💹💼

🎭 **Composition Chronicles - GSTR-4 Takes the Stage!**
From the simplicity of composition to the intricacies of regular tax life! 🔄 For your composition days (Apr to Dec), let GSTR-4 capture the essence of your earlier tax identity. Your financial statements, your legacy – it's time to file and own the stage! 🎉📑

🚀 **Your Tax Journey Duet:** It's not just a transition; it's a symphony! Harmonize your filing journey with both GSTR-9 and GSTR-4. Conquer the financial stage with finesse! 🎶🏆

🗓️ **Mark the Calendar:** Double-check your filing dates for a flawless tax finale. Timing is everything in this dual-filing drama! ⏰✨