Prof K J Joseph, Director, GIFT, launching KTR Online Edition in the presence of KTR Team
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GOODS & SERVICES TAX – DETENTION ALLEGING CHANGE OF ROUTE AND UNDERVALUATION - MERE CHANGE OF ROUTE WITHOUT ANYTHING MORE IS NOT SUFFICIENT TO INVOKE SECTION 130 - CHANGE OF ROUTE MAY ASSUME IMPORTANCE WHERE ATTEMPT WAS SOUGHT TO BE MADE TO DISPOSE OF THE GOODS INDIRECTLY AT A PARTICULAR PLACE - MERE UNDERVALUATION OF THE GOODS ALSO BY ITSELF IS NOT SUFFICIENT TO DETAIN THE GOODS AND VEHICLE – SECTION 130 OF THE CENTRAL GST ACT,2017 /GUJARAT GST ACT,2017.
The Petitioner No.1 sold goods (Arecanut) to a dealer in Ahmedabad, transported by the petitioner No.2 The consignment ...
VALUE ADDED TAX – APPEAL – BEFORE THE EXPIRY OF APPEAL PERIOD RECOVERY PROCEEDINGS INITIATED- PROCEEDINGS FOR RECOVERY BE INITIATED ONLY AFTER EXPIRY OF THE PERIOD FOR FILING THE APPEAL - INITIATING RECOVERY PROCEEDINGS EVEN BEFORE THE EXPIRY OF THE SAID PERIOD WILL MAKE THE APPEAL PRACTICALLY REDUNDANT – SECTION 60 OF THE KERALA VALUE ADDED TAX ACT,2003
The petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003. For the assessment year 2016-2017, an order of assessment was issued against the petitioner, against which an appeal was pref...
GOODS & SERVICES TAX – DETENTION & APPEAL – BEFORE THE EXPIRY OF APPEAL PERIOD BANK GUARANTEE INVOKED - IT IS ESSENTIAL IN THE INTERESTS OF JUSTICE THAT THE BANK GUARANTEE IS NOT INVOKED TILL THE PERIOD FOR FILING THE APPEAL EXPIRES – SECTIONS 107 & 129OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017.
The petitioner has challenged the order passed by the respondent officer U/s. 129 of the CGST Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained U/s. 129(1) of the sai...
GST COUNCIL – COOPERATIVE FEDERALISM – RECOMMENDATIONS OF COUNCIL. NOT BINDING – GST COUNCIL IS A RECOMMENDATORY BODY – AIDING GOVERNMENT IN ENACTING LEGISLATION – ARTICLE 246A & 279A OF THE CONSTITUTION OF INDIA.
INTERPRETATION – LEGISLATIVE HISTORY – HISTORY CAN BE LOOKED INTO TO UNDERSTAND FULL PURPORT OF THE WORDS USED.
DELEGATED LEGISLATION - ESSENTIAL LEGISLATIVE FUNCTIONS – LEVY OF TAX, SUBJECT MATTER OF TAX, TAXABLE PERSON, RATE OF TAXATION AND VALUE FOR THE PURPOSE OF TAXATION – IGST AND CGST CLEARLY DEFINE REVERSE CHAR...
