Top Posts Tagged with #cbic circulars

Show cause notices and consequential orders quashed as secondment-related GST demand became unsustainable once CBIC clarified that, where no invoice is raised and full ITC is available, value of related-party services must be deemed ‘Nil’, rendering the alleged tax liability devoid of legal foundation.

Case Summary W.P.(C) 14945/2023, 2039/2024, 4834/2024, 4979/2024, 9801/2024High Court of DelhiShow Cause Notices on Secondment – Valuation under Rule 28 – Applicability of CBIC Circular No. 210/4/2024-GSTJudgment dated 22.10.2024 Facts of the Case (Paras 1–8) The petitioners—Metal One Corporation India Pvt. Ltd., Idemitsu Lube India Pvt. Ltd., Sony India Pvt. Ltd., Petronas Energy India Pvt.…

#CBIC circulars #Delhi High Court #GST Litigation #GST manpower supply #GST SCN quashed #Input Tax Credit #Rule 28 valuation #Secondment of Employees

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Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief

Case Reference: M/s Puma Sports India Pvt. Ltd. v. Union of India & Ors., High Court of Karnataka, Writ Petition No. 32571 of 2024 (T-RES), Judgment dated 19 March 2025Category: Input Tax Credit / Amnesty Scheme – Remand of Assessment OrderRelevant Provisions: Sections 16, 37, 39, and 128A of the CGST Act, 2017; Circulars 123/42/2019-GST (11.11.2019), 183/15/2022-GST (27.12.2022), and…

#Amnesty Scheme #CBIC circulars #GST #GST Litigation #Input Tax Credit #Karnataka High Court #Natural Justice #Puma Sports #Section 128A

Assessment order quashed as absence of officer’s signature and DIN rendered it invalid under GST law

Case Title: M/s Sri Ramalingeswara Traders v. Assistant Commissioner & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: Writ Petition No. 22837 of 2024Date of Judgment: 19 February 2025Category: Assessment Order Validity – Procedural Invalidity (Unsigned and No DIN)Relevant Sections: Sections 160 & 169 of the CGST Act, 2017Relevant Rule/Circular: CBIC Circular No. 128/47/2019-GST…

#Andhra Pradesh High Court #Assessment Order #CBIC circulars #CGST Act Sections 160 and 169 #DIN Requirement #GST Law #procedural validity #unsigned orders

GST writ petition dismissed as High Court held statutory appeal is proper remedy since levy issue was not raised before adjudicating authority

Case Summary Case Title: GST writ petition dismissed as High Court held issues not raised before adjudicating authority cannot be agitated for the first time in writ proceedingsCourt: Rajasthan High Court, JodhpurPetition No.: D.B. Civil Writ Petition No. 21754/2024Petitioner: M/s Marudhar Food ProductsRespondents: Assistant Commissioner, CGST Division-F, Bikaner & Ors.Category of Dispute: Levy…

#CBIC circulars #GST Litigation #Levy of Tax #Rajasthan High Court #statutory appeal #Writ Petition