Blogs

The GST law was with also the objective of reducing multiple litigations pertaining to erstwhile regime like VAT, Service Tax, and Excise etc. being put to rest. However, there are still aspects like compensatory damages, employee notice period recovery which needs clarity. In many private organizations, employees would be legally bound to serve for specified period which could vary from 1 month to 3 months depending on termination. If employee fails, then the security amount collected...

In respect of many of the durable goods, the manufacturers provide after-sale warranty services i.e. for a specified period of time after the sale of the product, the manufacturer assumes responsibility to provide service for any defect in the product and/or replaces any part free of cost (or as mentioned in the agreement in this regard). In some cases, a manufacturer is a person located outside India who supplies the equipment or any good through an Indian dealer/intermediary and then also...

1. Removal of Difficulties Order No. 09/2019-CT dated 3^rd December 2019  

a. The government has issued Removal of Difficulties Order No. 09/2019-CT dt. 3^rd December 2019 to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

 b. The time limit for filing of appeal against the order of the first appellate authority was three months from the date of...

India moved into the new regime of the GST taxation, which left the taxpayers with the stock on which the existing tax was paid (central excise and VAT) and also with the balance of the tax credit of the existing law and may other challenges considering this Chapter XX of the Central Goods and Service Tax Act, 2017 has transitional provisions from section 139 to 142.

In order to eliminate double taxation at the time of transition into GST, all taxpayers were given a facility to carry...

Summary of CBIC instruction dated 20^th November 2019:

1. Single judge of Kerala High Court in his order dated 02.08.2017 had directed GST Council to consider and pass order on the representation submitted by petitioners after hearing the parties within the specified time.
2. The said Order was appealed to divisional bench and the divisional bench set aside the above order on 11.04.2019 stating that as per the Constitution of India there is no mechanism provided for the GST Council to...