Dejure Partners LLP.

Appeal Rejection due to Hard copy filed late overturned by High Court.

The case involves **M/s. Sunbeam Generators Pvt. Ltd.**, which faced an appeal rejection due to procedural delays in submitting a hard copy, despite timely online filing.

-Initial Rejection Reason: Late submission of the appeal's hard copy.
Key Dates:
- Order of refund rejection: April 13, 2022.
- Online appeal filed: June 28, 2022
- Hard copy submitted: May 23, 2023.
The High Court's ruling emphasizes the primacy of online filing dates over procedural formalities, ensuring that appeals are not dismissed on technical grounds when the substantive requirements are met.

`GST Refund` `Appeal Rejection` `Procedural Matter` `High Court Ruling` `Online Filing` Gupta Deepak

Congratulations on reaching the 7-year mark of GST implementation in India!

This milestone signifies the progress made in simplifying the tax structure and fostering economic growth. Over these years, GST has played a pivotal role in unifying the Indian market and promoting ease of doing business.

The journey of GST has been transformative, paving the way for a more transparent and efficient tax regime. It has brought about significant changes in the taxation landscape, benefiting businesses, consumers, and the economy as a whole. As we commemorate this occasion, let’s acknowledge the achievements, learnings, and challenges that have shaped the GST framework.

Congratulations once again on this remarkable milestone! 🎉🥳

Congratulations on reaching the 7-year mark of GST implementation in India!

This milestone signifies the progress made in simplifying the tax structure and fostering economic growth. Over these years, GST has played a pivotal role in unifying the Indian market and promoting ease of doing business.

The journey of GST has been transformative, paving the way for a more transparent and efficient tax regime. It has brought about significant changes in the taxation landscape, benefiting businesses, consumers, and the economy as a whole. As we commemorate this occasion, let's acknowledge the achievements, learnings, and challenges that have shaped the GST framework.

Congratulations once again on this remarkable milestone! 🎉🥳

*Reminder: Evening Webinar on Zoom Today!*

Hi everyone,

Just a quick reminder that our evening webinar on *FAQ_ GST- Rectification and Appeal.* is happening today at 5 pm on Zoom.

📅 Date: 29.06.2024
🕐 Time: 5 PM
🔗 Zoom Link: https://us04web.zoom.us/j/79219799366?pwd=lywGnxGkzCMggbpzyC710VweKO2kLC.1

Meeting ID: 792 1979 9366
Password: DEJURE

Make sure to mark your calendars and join us for an insightful and engaging session. Feel free to invite your friends and colleagues who might be interested in this topic as well.

If you haven’t already, please click on the Zoom link above to register for the webinar.

We look forward to seeing you there!

Best regards,
Team- Dejure Partners LLP.

*Reminder: Evening Webinar on Zoom Today!*

Hi everyone,

Just a quick reminder that our evening webinar on *FAQ_ GST- Rectification and Appeal.* is happening today at 5 pm on Zoom.

📅 Date: 29.06.2024
🕐 Time: 5 PM
🔗 Zoom Link: https://us04web.zoom.us/j/79219799366?pwd=lywGnxGkzCMggbpzyC710VweKO2kLC.1

Meeting ID: 792 1979 9366
Password: DEJURE

Make sure to mark your calendars and join us for an insightful and engaging session. Feel free to invite your friends and colleagues who might be interested in this topic as well.

If you haven't already, please click on the Zoom link above to register for the webinar.

We look forward to seeing you there!

Best regards,
Team- Dejure Partners LLP.

**BIG RELIEF FOR TAXPAYERS UNDER GST**

It's great to hear about Section 128A in the Central Goods and Services Tax (CGST) Act, a proposed amendment to provide relief to taxpayers by offering a conditional waiver of interest, penalty, or both. This waiver explicitly targets demands raised under Section 73 of the CGST Act for the financial years 2017-18 to 2019-20. The critical condition for availing of this waiver is ensuring that the total tax payment due is made by March 31, 2025.

This provision seems to be a positive step by the authorities to ease the burden on taxpayers and allow them to address outstanding tax issues with some relief. Taxpayers need to take note of this and ensure they meet the requirements to benefit from this provision.

*Proposed Introduction in upcoming GST Council Meeting.*

Featured :
The introduction of GSTR-1A on the GSTN portal significantly enhances the Goods and Services Tax (GST) return filing process. This new feature allows taxpayers to amend their GSTR-1 returns within the same month, before filing GSTR-3B.

The key aspects of this change include:

1. Real-Time Amendments:
- Taxpayers can edit their GSTR-1 returns to correct any discrepancies or errors within the same month.
- This ensures that the data reported is accurate and up-to-date before moving on to the next stage of return filing.

2. Seamless Integration:
- The amendments made in GSTR-1A will be automatically populated into the GSTR-3B for the same month.
- This reduces the manual effort required to ensure consistency between the two forms and minimizes the risk of errors during data transfer.

3. Improved Compliance:
- By allowing real-time updates, the GSTN portal enhances the overall compliance framework.
- Taxpayers can ensure that their tax liabilities and credits are accurately reported, leading to more precise tax calculations and better compliance with GST regulations.

4. Enhanced Flexibility:
- Businesses can address issues and discrepancies as they arise within the same month, providing greater flexibility and control over their tax reporting process.
- This can be particularly beneficial for businesses with high transaction volumes or those that experience frequent changes in their sales and purchase data.

5. Streamlined Process:
- The integration of GSTR-1A and GSTR-3B streamlines the return filing process, making it more efficient and user-friendly.
- Taxpayers can expect a reduction in the time and effort required to complete their GST returns, leading to a more streamlined compliance experience.

In summary, the introduction of GSTR-1A is a welcome development for taxpayers, offering the ability to make real-time amendments to their GSTR-1 returns within the same month. This change not only improves accuracy and compliance but also simplifies the return filing process by automatically updating GSTR-3B with the revised data.

Proposed Introduction in upcoming GST Council Meeting.

Featured :
The introduction of GSTR-1A on the GSTN portal significantly enhances the Goods and Services Tax (GST) return filing process. This new feature allows taxpayers to amend their GSTR-1 returns within the same month, before filing GSTR-3B.

The key aspects of this change include:

1. Real-Time Amendments:
- Taxpayers can edit their GSTR-1 returns to correct any discrepancies or errors within the same month.
- This ensures that the data reported is accurate and up-to-date before moving on to the next stage of return filing.

2. Seamless Integration:
- The amendments made in GSTR-1A will be automatically populated into the GSTR-3B for the same month.
- This reduces the manual effort required to ensure consistency between the two forms and minimizes the risk of errors during data transfer.

3. Improved Compliance:
- By allowing real-time updates, the GSTN portal enhances the overall compliance framework.
- Taxpayers can ensure that their tax liabilities and credits are accurately reported, leading to more precise tax calculations and better compliance with GST regulations.

4. Enhanced Flexibility:
- Businesses can address issues and discrepancies as they arise within the same month, providing greater flexibility and control over their tax reporting process.
- This can be particularly beneficial for businesses with high transaction volumes or those that experience frequent changes in their sales and purchase data.

5. Streamlined Process:
- The integration of GSTR-1A and GSTR-3B streamlines the return filing process, making it more efficient and user-friendly.
- Taxpayers can expect a reduction in the time and effort required to complete their GST returns, leading to a more streamlined compliance experience.

In summary, the introduction of GSTR-1A is a welcome development for taxpayers, offering the ability to make real-time amendments to their GSTR-1 returns within the same month. This change not only improves accuracy and compliance but also simplifies the return filing process by automatically updating GSTR-3B with the revised data.

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Congratulations to all subscribers who have helped us reach 500 subscribers in just six months on our WhatsApp Channel.

🔗
https://whatsapp.com/channel/0029VaJk7lU90x2peVLZpO22

This is a significant achievement and a testament to the support and engagement of our community.

Thank you for being a part of this journey and for helping us grow. Here’s to many more milestones together! 🎉🥳.

👍 Rules for Success 📈

- Wake up early
- Go to bed early
- Cut out alcohol
- Eat whole foods
- Stay well-hydrated
- Stop watching p**n
- Walk 10,000 steps per day
- Cut down your screen time
- Read for 30 minutes each day
- Lift weights 3-4 times per week
- Spend 60 minutes per day building a skill

Do this for 6 months, and people won't recognize you anymore. 💯

I am trying, but I hope for the best.

ITC alleged from Non Existence Entity//Bail Granted in GST |Tax Evasion Case|

- 🚨 *Charges*: Alleged tax evasion and availing ineligible input tax credit
- 🚚 *Incident Date*: Vehicle intercepted on 08.04.2022
- 💰 *Alleged Tax Evasion*: Rs. 6.67 Crores
- ⁠🗣️ *Applicant's Argument*: Allegations are vague and lack evidence
- 🏛️ *State's Argument*: Seriousness of the tax evasion
- ⚖️ *Supreme Court Reference*: Sanjay Chandra v. Central Bureau of Investigation
- 📅 *Custody Since*: 12.02.2024
- 💸 *Bail Amount*: Rs.10,000 with one surety

For Order :
https://t.me/dejuregstupdate/619
For Brief:
https://t.me/dejuregstupdate/620

Entities Gupta Deepak Dejure Partners LLP.

High Court's Stance on Password Protection for Electronic Devices in ref to Article 20(3) of the Indian Constitution.

The judgement outlines a legal scenario where an applicant's refusal to share device passwords during an investigation and is central issue to a court's decision.

- The **applicant** was asked to share passwords for **digital devices**.
- Citing **Article 20(3)** of the **Indian Constitution**, the applicant claimed the right to **protection against self-incrimination**.
- The court noted the **completion of the investigation** and the filing of the **charge sheet**.
- The refusal to share passwords was not deemed a sufficient reason to **deny bail**.

"The right to protection under Article 20(3) of the Indian Constitution is a shield against coercion in the investigation process, including the compulsion to reveal passwords."

(3) Constitution Devices -Cooperation Protection Gupta Deepak

For Order:
https://t.me/dejuregstupdate/614
For Brief of the Case:
https://t.me/dejuregstupdate/615

High Court of Kerala's Ruling on GST Input Tax Credit Case under Section 16(4).

Court's Ruling and Guidelines for Petitioners:
The court provided a pathway for petitioners to claim input tax credit.
- Specific circulars were allowed to be used for claims within a time frame.
- The appropriate authority is tasked with examining and processing claims.
- The time limit for the return of September was addressed for eligible petitioners.

Conclusion of the Ruling:
The court's decision aimed to balance the entitlement to input tax credit with statutory compliance and on the significance of Andhra Pradesh High Court's Ruling in the case of Thirumalakonda Plywoods.

For Order:
https://t.me/dejuregstupdate/598

For Brief of the Case:
https://t.me/dejuregstupdate/599

Act Tax Credit Court of Kerala -2A 16 Validity Plywoods v. Assistant Commissioner 16(2)(c) 16(4) Act Validity Precedent Gupta Deepak

Understanding GST and Reverse Charge Mechanism (Residential Units).

Reverse Charge Mechanism in GST
The Goods and Services Tax (GST) includes a provision known as the reverse charge mechanism (RCM) under Section 9 of the CGST Act, 2017, which shifts the responsibility of tax payment from the service provider to the service recipient under certain conditions.

**Reverse Charge Mechanism**: A tax liability shift from the service provider to the service recipient.
**Residential Units**: Services related to living accommodations.
**Unregistered Person**: A service provider not registered under GST.
**Registered Person**: A service recipient who is registered under GST.
**Central Tax**: Tax levied by the Central Government under GST.

- Under the reverse charge mechanism, the registered person receiving services related to residential units from an unregistered person is liable to pay the central tax.
- The central tax is payable under section 9 of the Central Goods and Services Tax Act.
- Notifications specify the categories of services and the tax mechanisms, including reverse charge, for various services.

Charge Mechanism Units Person Person Tax 9 Gupta Deepak

For Gist of Notifications issued for RCM:
https://t.me/dejuregstupdate/594

🙏 Heartfelt thanks to for the invitation to the event. It was an enlightening experience that opened doors to new insights and opportunities. 🌟

The discussions were thought-provoking and the networking was invaluable. Looking forward to implementing the knowledge gained and connecting with the amazing people I met. 🤝

At Page 9 of the Economics Times Newspaper dt. 30.05.2024.

Gupta Deepak

Hon'ble Allahabad High Court Upholds Tax Liability and Penalty for False/Fake Input Tax Credit Claim on Non- Existence firms.

The case involves M/S Rajshi Processors Raebareli, who sought to quash an order that imposed tax liability and penalty for claiming false input tax credit.

For, Order copy & Brief of the case:
https://t.me/dejuregstupdate/579

and, For Regular GST Updates, https://whatsapp.com/channel/0029VaJk7lU90x2peVLZpO22

`Tax Liability` `Penalty` `Input Tax Credit` `Fraudulent Claims` `GSTR 3B` `Special Investigation Branch` `Adjudicating Authority` `Compliance` Gupta Deepak

Court Decision on Show Cause Notice Accessibility.

Case Overview:
The Delhi High Court overturned a previous order and allowed the petitioner to respond to a Show Cause Notice. The notice was not easily accessible, leading to the petitioner missing it.

**Issue**: Notice uploaded under "Additional Notices," causing accessibility issues
**Court's action**: Directed the respondent to improve portal accessibility,

Implications of the Decision:
The Court's decision emphasizes the importance of proper notice accessibility for taxpayers on the GST portal, ensuring fair legal processes.

**Petitioner's claim**: Missed the notice due to poor categorization on the portal
**Respondent's argument**: Uploading the notice was considered sufficient
**Court's stance**: Rejected the respondent's argument, citing a need for better visibility
**Outcome**: Petitioner granted a chance to respond and for a personal hearing

Citation: DHC WP(C) 6758/2024 DT. 10.05.2024.

Court Cause Notice Portal High Court Gupta Deepak

I am deeply honored and humbled to announce that I have been awarded the Doctor of Social Work (D.S.W.) specializing in Legal Studies (Honoris Causa) by California Public University. This prestigious honorary degree recognizes my contributions and dedication to the fields of social work and legal studies.

This achievement is a testament to the collective efforts of so many incredible individuals and organizations I've had the privilege to work with. Together, we've strived to make meaningful changes in our communities, advocating for social justice, policy reform, and the empowerment of those in need.

Thank you to my family, friends, colleagues, and mentors for your unwavering support and encouragement. This honor is as much yours as it is mine. I look forward to continuing our work together to create a more just and equitable society.

of the Legal Profession's Unique Nature in Indian Law.

Introduction to the Case
The Supreme Court of India addressed a pivotal legal question in Civil Appeal No. 2646 of 2009 concerning the applicability of the Consumer Protection Act, 1986, to the legal profession, particularly in cases of alleged "deficiency in service" by Advocates.

- 📜 The case originated from an NCDRC order.
- 🏛️ It involved an advocate accused of failing to deliver funds to a client.
- 🗣️ The appeal highlighted the legal profession's noble nature and ethical obligations.

Legislative Intent and Advocates' Duties
The judgment delved into the legislative intent behind the Consumer Protection Act and the distinct nature of the legal profession.

- 📖 Examined the Advocates Act, 1961.
- 📑 Discussed the "Vakalatnama" and the roles and responsibilities it outlines for advocates.
- 🛡️ Highlighted the fiduciary relationship between lawyers and their clients.

The Legal Profession's Unique Position:
The court's analysis underscored the legal profession's unique status and its distinction from other professions.

- 🚫 Concluded that the legal profession is sui generis.
- 🤔 Reconsidered the precedent set in Indian Medical Association vs. V.P. Shantha.
- 📏 Differentiated between "contract of service" and "contract for services."


Gupta Deepak
For Order:
https://t.me/dejuregstupdate/541

: Roshan Sharma Vs. Assistant Commissioner of Revenue

Overview:
The High Court of Judicature at Calcutta delivered a judgment on M.A.T. 854 of 2024, concerning Roshan Sharma's challenge against a tax order. The Hon’ble Mr. Chief Justice T.S. Sivagnanam and Mr. Justice Hiranmay Bhattacharyya presided over the case.

*Date of Judgment:* 07.05.2024
*Appellant:* Roshan Sharma
*Respondent:* Assistant Commissioner of Revenue, State Tax, West Bengal & Ors.
*Matter:* Writ petition challenging tax adjudication

Points of Judgment:
The court's decision hinged on the appellant's right to a fair hearing and the procedural lapses in the tax adjudication process.

*Alternate Remedy:* Appellant had the option of statutory appeal.
*Fair Hearing:* Lack of effective opportunity for rebuttal.
*Document Provision:* Court ordered furnishing of relevant documents to appellant.
*Adjudication:* Directed expeditious completion with the right to submit further explanations.
*Financial Implications:* Blocking of ledger restricted to a specific sum.

's Decision:
The judgment favoured the appellant, setting aside the adjudication order and emphasizing the right to a fair process.

*Appeal Allowed:* The writ petition and appeal were allowed.
*Order Set Aside:* Adjudication order was set aside.
*Rights Upheld:* Appellant's rights to documentation and cross-examination were recognized.
*No Costs:* The judgment was delivered without costs.

In conclusion, the judgment underscores the importance of procedural fairness in tax adjudication, the necessity to provide appellants with relevant documents, and the need for timely resolution of disputes while safeguarding the appellant's rights to present further evidence

Adjudication
Gupta Deepak
For Order:
https://t.me/dejuregstupdate/534

High Court's Judgment on CGST Act Interest Provision

Overview
- M/S. Rajkamal Builder Infrastructure Pvt. Ltd. vs. Union of India
- Gujarat High Court's examination of interest on delayed tax payment
- Focus on Section 50 of the CGST Act and related legal provisions

's Findings
- Interest should be levied on **net tax liability**, not gross
- Form GST DRC 01 deemed inappropriate for interest recovery
- Form GST DRC 07 specified as the correct notice form

Implications
- The court's interpretation of the **CGST Act** and amendments
- The impact on future tax interest calculations and legal notices


- The High Court's decision sets a precedent for handling interest on delayed tax payments.
- Emphasizes the importance of following correct legal procedures.

Act 50 on Tax High Court Tax Liability

For Order
https://t.me/dejuregstupdate/527