GST Articles

Whether mere issuance of GST Summons constitutes a valid defence against parallel proceedings?

by JIgnesh Kansara|06 February 202506 February 2025|GST Articles

Introduction To prevent multiple or parallel proceedings on the same subject matter, Section 6(2)(b) of the CGST/SGST Act ("Act") was incorporated. However, despite its well-intended objective, this provision has frequently been a point of contention between taxpayers and tax authorities....

Provisional Attachment of Bank Accounts in GST: Safeguarding Revenue vs Protecting Rights

by JIgnesh Kansara|05 February 202505 February 2025|GST Articles

Introduction In order to safeguard the interest of revenue, wide-ranging powers have been conferred upon the authorities under Section 83 of the CGST/relevant SGST Act, enabling them to provisionally attach the property of a taxable person during the pendency of...

Looming Threat of 100% Penalty for Delayed GST Compliance: Taxpayer’s Shield and Safeguards

by JIgnesh Kansara|01 February 202501 February 2025|GST Articles

Introduction Taxpayers, due to various reasons, may fail to file their monthly GST returns within the prescribed due date. A pertinent issue arises as to whether such non-filing constitutes suppression of facts, thereby warranting the imposition of a 100% penalty....

CBIC Circular 212 – A cumbersome remedy?

by JIgnesh Kansara|06 July 202406 July 2024|GST Articles

Introduction Offering discounts to recipients is an age-old tradition prevalent in the Indian trade system. Further, such discounts can be broadly classified into (a) Pre-Supply discounts (ie. Discounts offered at the time of supply) and (b) Post-Supply discounts. Pre-supply discounts...

Likely Impact of Recommendations Proposed in the 50th GST Council Meeting

by JIgnesh Kansara|13 July 202313 July 2023|GST Articles

Introduction GST Council met for the record 50th time on 11th July 2023 and deliberated upon various issues faced by the taxpayers as well as tax collectors. Press release issued pursuant to the said meeting is available in the public...

Whether tax deposited by the taxpayer during the GST search is eligible for a Refund?

by JIgnesh Kansara|02 July 202302 July 2023|GST Articles

Introduction to Legacy Issue Allegations of overreach by Investigating authorities during Investigation/Search are very common. Many times, the taxpayer/assessee post completion of the search contest such voluntary payments and allege that payments were made owing to extreme/ duress pressure...

Whether violation of E-way Bill provisions renders interstate movement of demo cars (not for sale) exigible to GST?

by JIgnesh Kansara|20 June 202321 June 2023|GST Articles

Background The occasion for writing this article arises from the judgment of the Hon’ble High Court of Madhya Pradesh in M/s KIA MOTORS INDIA PVT LTD Vs THE STATE OF MADHYA PRADESH reported in 2023-TIOL-667-HC-MP-GST. This judgment is likely to...

Retrospective GST Registration Cancellation and ITC Woes of the Recipients

by JIgnesh Kansara|15 June 202315 June 2023|GST Articles

Introduction Past few months have seen various overreach of the GST Department. One such overreach relates to retrospective/ab initio cancellation of GST Registration. Such cancellation may adversely affect the ITC (Input Tax Credit) claim of Bonafide Recipients. In this...

Cross Charge in GST – The Mystery Continues!

by JIgnesh Kansara|30 April 202330 April 2023|GST Articles

This paper was also published in GST Review April 2023, a monthly magazine published by the Goods and Services Tax Practioner’s Association of Maharashtra (GSTPAM). Introduction Recent media reports suggest that two giant FMCG companies have paid a substantial amount...

Supply to SEZ, Authorised Operations, and requirement of Endorsement – A Bundle of Tangle

by JIgnesh Kansara|29 April 202330 April 2023|GST Articles

Introduction The idea of Special Economic Zones (SEZ) was conceived to establish specifically delineated duty-free zones where export production could take place free from import and export hindrances. SEZs are deemed Section 53 of the SEZ Act, 2005. international territories...

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