CONSULTEASE.COM | CA Shafaly Girdharwal | Activity https://old.consultease.com/consultants/shaifalygirdharwal/activity/ Activity feed for CA Shafaly Girdharwal. Fri, 03 Jul 2026 05:59:37 +0000 https://buddypress.org/?v=2.6.1.1 en-US 30 hourly 2 08818b6746daa3427110f253b2e1c197 CA Shafaly Girdharwal wrote a new post, Kerala HC: Writs Not for Questioning Sufficiency of Evidence in Disciplinary Proceedings https://www.consultease.com/?p=48704 Mon, 01 Apr 2024 08:43:48 +0000 The Kerala High Court emphasized that under Article 226 of the Constitution, the writ jurisdiction cannot be utilized to re-evaluate the evidence presented in a domestic inquiry conducted by disciplinary […]

]]> 0 317f88704232d79ed2809da5b7b12f34 CA Shafaly Girdharwal wrote a new post, 16 FAQ's on 43B(h) applicable from 1.04.2024 https://www.consultease.com/?p=48668 Thu, 28 Mar 2024 09:09:14 +0000 Q-1 What is 43B(h)
Ans- 43B(h) refers to a section of the Indian Income Tax Act, introduced in the Finance Act of 2023. It aims to ensure timely payments to Micro and Small Enterprises (MSMEs).

In this […]

]]> d47c48f706d95d4e6462f0d0de155472 CA Shafaly Girdharwal wrote a new post, Court allowed refund when the tax was lateron paid by the Supplier https://www.consultease.com/?p=48662 Wed, 27 Mar 2024 13:34:51 +0000 Refund of tax recovered from the recipient-
In a recent judgment the court has allowed the refund of amount recovered from the buyer. In this case the supplier defaulted in payment of tax. the deptt recovered the […]

]]> 0 7bb08229db5008271a240d85ce5ee174 CA Shafaly Girdharwal wrote a new post, FAQ's on rectification of orders in GST https://www.consultease.com/?p=48652 Tue, 26 Mar 2024 13:08:37 +0000 Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST […]

]]> b4dee7a4cfe0ff01f6a47fe44ecf5f21 CA Shafaly Girdharwal wrote a new post, landmark judgment on jurisdiction of GST authorities - TVL Vardhan Infrastructure https://www.consultease.com/?p=48640 Tue, 26 Mar 2024 10:11:28 +0000 Issue in jurisdiction in GST
Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross […]

]]> f0310106cd5ffbc15582d41cd334a904 CA Shafaly Girdharwal wrote a new post, Rectification of return allowed by Bombay high court https://www.consultease.com/?p=48593 Sat, 23 Mar 2024 11:10:57 +0000 In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
Start Engineers Pvt Ltd

Versus

Union of […]

]]> 0 0604cdf1e71d2541cb4f980d0bfd966e CA Shafaly Girdharwal wrote a new post, 10 times when court allowed to rectify GST returns to claim ITC https://www.consultease.com/?p=48592 Thu, 21 Mar 2024 07:39:54 +0000 When the courts allowed the rectification-
The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases […]

]]> cc39fd8e8cb1e0e791fe08a67e2343bd CA Shafaly Girdharwal wrote a new post, ITC shall not be rejected for cancellation of registration of supplier- HC https://www.consultease.com/?p=48583 Wed, 20 Mar 2024 10:10:55 +0000 No ITC reversal-
In a recent judgment the court has observed that the ITC shouldn’t be denied merely on fact that the registration of supplier is cancelled.

The contentions of the petitioner were rejected […]

]]> 2b70775bdeb37202eb69bdca459c5724 CA Shafaly Girdharwal wrote a new post, Judgments on ITC reversal for retro cancellation of regitration of supplier https://www.consultease.com/?p=48575 Tue, 19 Mar 2024 11:53:04 +0000 When registrations are cancelled by the departments-
In many cases the department is cancelling the registrations of suppliers. There can be various stances when a registration can be cancelled.-

When the […]

]]> a7f4ae2bf04e10a8d008965416048b9a CA Shafaly Girdharwal wrote a new post, Judgments on Cryptic Notices which are invalid https://www.consultease.com/?p=48569 Tue, 19 Mar 2024 10:13:26 +0000 1- Why an SCN is issued ?
The Show cause notice gets its power from the principles of natural justice. Although most of the statutes provide for its issuance. But even if it is not written in any statute, SCN is […]

]]> c2f253f45062fa9fe8fe886d4be95312 CA Shafaly Girdharwal wrote a new post, Interest is payable even if not asked by TP-HC https://www.consultease.com/?p=48510 Tue, 12 Mar 2024 12:49:04 +0000 In a recent decision the Delhi high court has held that the TP is eligible for interest on refund. In GST the rate of interest on refund is 6%. It is mandatory even if the TP has not asked for it specifically for […]

]]> 0 6209d8d88203a4988c8670a1d8d44f8b CA Shafaly Girdharwal wrote a new post, NRB Bearings Ltd. v. Commissioner of State Tax: GST Return Rectification https://www.consultease.com/?p=48468 Sun, 10 Mar 2024 18:46:55 +0000 Comment
This case involves a writ petition filed by NRB Bearings Ltd. against various respondents, including the Commissioner of State Tax, Deputy Commissioner of SGST, State of Maharashtra, and Bajaj Auto Ltd., […]

]]> d267a8e00d85c24fc6b9cb9db0f0699b CA Shafaly Girdharwal wrote a new post, Dispute Over GST Registration: Saurav Kumar v. Union of India https://www.consultease.com/?p=48462 Sun, 10 Mar 2024 13:06:36 +0000 Comment
The court is considering a civil writ jurisdiction case filed by Saurav Kumar against the Union of India and others regarding the cancellation of his registration under the Bihar Goods and Services Tax […]

]]> 79ef3186940ffd89e3acd124da735306 CA Shafaly Girdharwal wrote a new post, Fair Enforcement: Quashing Unjust Penalties in GST Compliance https://www.consultease.com/?p=48455 Sun, 10 Mar 2024 12:45:58 +0000 Comment
The Court observed that the petitioner had fulfilled their obligations under the GST Act by generating digital documents and providing physical copies during inspection. The imposition of penalty was […]

]]> 2b03e8041efd086a71cd817ecaf11d5c CA Shafaly Girdharwal wrote a new post, Enhancing Time Constraints: M/S Garg Enterprises vs. CGST Appellate Authority https://www.consultease.com/?p=48450 Sun, 10 Mar 2024 12:28:18 +0000 Comment
The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act.
Pleading
The […]

]]> 9fd71e98ae0ce4b7e0b9e24699e1cea2 CA Shafaly Girdharwal wrote a new post, Challenging Unfair Tax Assessment: M/s.SL Lumax Limited's Plea for Justice" https://www.consultease.com/?p=48445 Sun, 10 Mar 2024 12:18:05 +0000 Comment
The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and […]

]]> 0 758e4d8497460397fa61b55abd73b0b4 CA Shafaly Girdharwal wrote a new post, Timely Justice: Urgency in Resolving Gurdeep Singh's Appeal https://www.consultease.com/?p=48438 Sun, 10 Mar 2024 12:07:38 +0000 Comment
The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness […]

]]> e3a4f717fa048e1413d8199505c5d2ea CA Shafaly Girdharwal wrote a new post, Fair Hearing: M/S Gaurav Enterprises vs. State of U.P. https://www.consultease.com/?p=48434 Sun, 10 Mar 2024 11:53:17 +0000 Comment
The court allows the present writ petition, setting aside the order dated 25.11.2022, and remits the matter to the Assistant Commissioner, State Tax, Sector-6, Aligarh, to issue a fresh notice with a […]

]]> dd1a8f01f4c01a889a914a827c28608b CA Shafaly Girdharwal wrote a new post, Taxpayer's Appeal Denied: Department v. Taxpayer" https://www.consultease.com/?p=48432 Sun, 10 Mar 2024 11:28:57 +0000 Comment
The Taxpayer  wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete […]

]]> 0 5e4e80e69fb036d769cd0fb5315c8d04 CA Shafaly Girdharwal wrote a new post, "Equitable Tax Appeal: Nexus Motors Private Limited v. The State of Bihar" https://www.consultease.com/?p=48427 Sun, 10 Mar 2024 11:09:49 +0000 Comment
The court’s decision to allow compliance with the conditions stated in the notification, despite the petitioner’s situation, reflects a balanced approach to ensure fairness in tax appeal […]

]]> 0 e761bfb5483630992d9d9993b392eed1 CA Shafaly Girdharwal wrote a new post, Tax Fairness: M/S Sanjay Sales Agency v. State of U.P. https://www.consultease.com/?p=48418 Sun, 10 Mar 2024 10:48:06 +0000 Comment
The court’s decision to set aside the penalty order and direct a fresh assessment aligns with principles of fairness and adherence to legal requirements. It underscores the importance of establishing […]

]]> 0 979022f0b37f350b489c15d2a28cfb5f CA Shafaly Girdharwal wrote a new post, Whether the IBC will prevail GST- Judgment 2024 https://www.consultease.com/?p=48277 Fri, 01 Mar 2024 12:49:34 +0000  

Petitioner
Eden Real Estates Pvt. Ltd. & Anr

Respondent
The Assistant Commissioner of State Tax, Bhabanipur Charge & Ors.

 

Comment
Whether the provisions of IBC will supersede  the pr […]

]]> 0 6f502381235e2a8126ae382791ba47f1 CA Shafaly Girdharwal wrote a new post, Delhi Sales tax bar demonstration against vague notices and orders of Deptt https://www.consultease.com/?p=48273 Fri, 01 Mar 2024 12:15:59 +0000 In an important updated the Delhi sales tax bar association demonstrated against the department.The reason behind that was the vague notices and orders by the GST department.
AI generated vague notices
The […]

]]> 0 c16547a5a7f0db3c234dc94e00ec9b61 CA Shafaly Girdharwal wrote a new post, Exporters receiving payment via Paypal are eligible for GST refund- HC https://www.consultease.com/?p=48244 Thu, 29 Feb 2024 14:38:28 +0000 Comment-
Every exporter using Paypal should be aware of this judgment. VEry important as in many cases the refund of tax on export was denied if the payment is received in rupees. In the case of an amount […]

]]> 0 9d200364e63ea4e0743f8b44de25a001 CA Shafaly Girdharwal wrote a new post, The officer searched u/s 67of GST can't adjudicate- Madras HC https://www.consultease.com/?p=48240 Thu, 29 Feb 2024 11:38:28 +0000 Comment-
A search was conducted at the premises of the taxpayer. Lateron the same officer issues the notice. The SC decision in case of Ashok Kumar Yadav and others v. State of Haryana and others, (1985) 4 SCC […]

]]> 0 f25fdf80bed26479f91705db1506c795 CA Shafaly Girdharwal wrote a new post, ITC cant be rejected only because it was not claimed in GSTR 3B-HC https://www.consultease.com/?p=48236 Thu, 29 Feb 2024 10:31:02 +0000 Comment-
This is one of the controversial judgments in GST. As we all know that many of us are deprived of our valid input tax credit because it was not claimed in GTSR 3b. 

This is the normal understanding […]

]]> 0 559ee7d4c6a1d25bd2d185b0feb58b18 CA Shafaly Girdharwal wrote a new post, Typographical error in vehicle number- High court decision on penalty https://www.consultease.com/?p=48118 Sun, 25 Feb 2024 02:21:38 +0000 Commentary on the case-
In this judgment there was a typographical error in the vehicle number in E-way bill. The documents were cross checked at a check point and there was difference in vehicle number filled in […]

]]> 0 7f1c8282b9d5f5dfb574434c4101ca40 CA Shafaly Girdharwal wrote a new post, CBIC issued procedure for amendment in Bill of entry [download pdf] https://www.consultease.com/?p=48114 Sat, 24 Feb 2024 15:57:34 +0000 CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature.

Author can be reached at shaifaly.ca@gmail.com
Self […]

]]> 0 4921bc7077f990a26733d21886b0e49a CA Shafaly Girdharwal wrote a new post, A cost of Rs. 50,000 levied on conducting the search during moratorium period by the GST department https://www.consultease.com/?p=48101 Fri, 23 Feb 2024 10:55:25 +0000 Brief summary of the case-
CE Category- NCLAT interplay with GST

Author can be reached at shaifaly.ca@gmail.com

A cost of Rs. 50,000 was levied on the department for conducting search during the moratorium […]

]]> 7f3d5292e83fc4ce27694b818173783a CA Shafaly Girdharwal wrote a new post, Benami Act will apply to past transactions where the property is “held” even after its applicability https://www.consultease.com/?p=48091 Fri, 23 Feb 2024 08:11:20 +0000 Commentary-
An important judgment where the Apex courts judgment was clarified so as to cover the  past transactions in Benami

The applicability of Benami Act was settled by the Apex court in case of […]

]]> 587ef607e5cf862c4717006f94e618eb CA Shafaly Girdharwal wrote a new post, Provisions of electoral bonds are unconstitutional- SC https://www.consultease.com/?p=47975 Thu, 15 Feb 2024 10:13:55 +0000 In a recent development the honourable SC has held that electoral bonds are unconstitutional. The court also made some observations regarding section 182 of Companies Act. This section was amended to go away with […]

]]> 0 eb38ee62d95c07b586c54bdbdbc44166 CA Shafaly Girdharwal wrote a new post, ITC can be claimed on invoices. HC dropped the notice https://www.consultease.com/?p=47916 Tue, 13 Feb 2024 09:39:39 +0000 Details of the case

Citations
Suncraft Energy Private Limited and another vs. The Assistant Commissioner

Union of India vs. Bharti Airtel Limited and others
Pleading
To stay the SCN issued for recovery of […]

]]> 21bdedaf94706f9c2880a69d4a55e059 CA Shafaly Girdharwal wrote a new post, AA can’t remind back the case to adjudicating authority- HC https://www.consultease.com/?p=47924 Tue, 13 Feb 2024 09:34:32 +0000 Details of the case

Pleading
The present petition has been filed to assail the order dated 21.2.2023 passed by the Joint Director (CGST) (Appeals), Noida.  “The operative portion of the order reads as be […]

]]> 79643bb78137a10dabc365ac80235e17 CA Shafaly Girdharwal wrote a new post, Bombay High court stayed the order demanding tax on Expat Salary https://www.consultease.com/?p=47848 Fri, 09 Feb 2024 11:54:14 +0000 Expat salary is under the lanses of Department. The supreme court already decided in a the case of Northern Operating Systems Private Limited (NOS). In this case the amount was deemed to be service and was made […]

]]> 184447516c5e23e44866cf068e062aa4 CA Shafaly Girdharwal wrote a new post, "Delhi High Court's Procedural Fairness Ruling" https://www.consultease.com/?p=47701 Sat, 03 Feb 2024 06:33:17 +0000 Introduction
In a recent ruling, the Delhi High Court underscored the imperative for the Delhi Development Authority (DDA) to adhere to principles of natural […]

]]> 75f0e596c99b038ac2db91722235bc1f CA Shafaly Girdharwal wrote a new post, No Penalty if the documents are produced before passing the order https://www.consultease.com/?p=47644 Fri, 02 Feb 2024 12:49:09 +0000 Comment
There were differences in various documents but that was corrected by the taxpayer. In case the correct documents are presented before the authorized before passing the order then it should be accepted by […]

]]> 05a4bb44efb70b94b07ce5efc55ae322 CA Shafaly Girdharwal wrote a new post, Yet another case to drop the E -way bill penalty https://www.consultease.com/?p=47686 Fri, 02 Feb 2024 12:46:27 +0000 Comment
The specific case of the petitioner is that there is no allegation against the petitioner but the entire allegation has been made against the supplier from whom the petitioner procured the goods.
Details […]

]]> 61d0dfdbb374047f89aeab4907392b06 CA Shafaly Girdharwal wrote a new post, Anti profiteering provisions are constitutionally valid- SC https://www.consultease.com/?p=47690 Fri, 02 Feb 2024 12:43:55 +0000 Comment
The petition filed challenging the constitutional validity of Anti profiteering provisions of GST is hereby quashed by the SC. The provisions of anti profiteering are upheld by the supreme court.
Details […]

]]> a626c5fc7fe1fd951026037e465016ce CA Shafaly Girdharwal wrote a new post, Penalty in absence of any evasion is bound to drop https://www.consultease.com/?p=47625 Wed, 31 Jan 2024 11:29:25 +0000 Comment
In many judgments it is clarified that there should not be a levy of penalty without an intention to evade tax. In this judgment court again clarified that the penalty should only be levied when there is […]

]]> 62e7a47bbace0645056f2149b4e2df11 CA Shafaly Girdharwal wrote a new post, High court stayed 18 crore demand on tax paid as IGST https://www.consultease.com/?p=47578 Tue, 30 Jan 2024 11:59:59 +0000 In a recent judgement the court has stayed the notice asking for the tax amount of Rs. 18 Cr for the sale of vehicles. The trucks sold to the inter state customers was charged for IGST. Lateron the department […]

]]> 13271a33a3f9ef57763be364a2e23789 CA Shafaly Girdharwal wrote a new post, Supply of diesel in O&M contract is not chargeable to ST- CESTAT https://www.consultease.com/?p=47560 Mon, 29 Jan 2024 09:59:57 +0000 Brief of the case-
The appellant is providing operation and maintenance service to mobile tower companies. It pays service tax on such activity. It is also engaged in filling diesel in power generators. A demand […]

]]> 0 b69a0f9c4761e2a0f9cbf173c1aa08fc CA Shafaly Girdharwal wrote a new post, Condonation of 1365 days allowed by court https://www.consultease.com/?p=47554 Sat, 27 Jan 2024 14:21:57 +0000 The question was of right to give condonation of delay. Not one or two day but of 1365 days.

In this judgment the court allowed the CoD.

citatio

Citations
M/s Anil Enterprises v. Commissioner of […]

]]> e6fbcca77f7533141291492a89d68bbb CA Shafaly Girdharwal wrote a new post, Intention to evade tax is a sine quo non for penalty u/s 129(3)- HC https://www.consultease.com/?p=47549 Sat, 27 Jan 2024 14:05:06 +0000 Intention to evade tax is essential for penalty
The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. […]

]]> e4cbf005af083d6639bf9e22ecb1945f CA Shafaly Girdharwal wrote a new post, Cancellation of registration set aside by the court - read order https://www.consultease.com/?p=47543 Sat, 27 Jan 2024 13:29:37 +0000  

The cancellation of registration was dropped by the honourable high court.

 

Pleading
Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been s […]

]]> 63edd948e415ee0eae574f65ea920250 CA Shafaly Girdharwal wrote a new post, ITC taken in wrong hear in 3b, Court allowed to correct even for 2017-18 https://www.consultease.com/?p=47538 Sat, 27 Jan 2024 12:22:08 +0000 ITC taken in wrong head allowed by the court.
It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken in wrong head should have been allowed to be […]

]]> 0 ef2b77fbcacd6d7000b208bb99c0d170 CA Shafaly Girdharwal wrote a new post, Comprehansive judgment on Rights of DGCI to issue notice- Must read https://www.consultease.com/?p=47532 Sat, 27 Jan 2024 11:07:12 +0000 DGCI power to issue notices-
Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI. Here the answer is given in detail by the honourable […]

]]> 60a96e2074dc3f43c9f73048141e3428 CA Shafaly Girdharwal wrote a new post, SC puts a end to old controversy of VAT on trucks leased to ONGC https://www.consultease.com/?p=47527 Sat, 27 Jan 2024 09:28:33 +0000 The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again.

Around 50 petitions were bunched together. They […]

]]> ecd30d7ffc3fbb9f49042007603be694 CA Shafaly Girdharwal wrote a new post, Annual amount paid for land leased by MIDC is premium/Salami and not interest- CESTAT https://www.consultease.com/?p=47516 Fri, 26 Jan 2024 09:54:36 +0000 Amount paid monthly will be considered as rent?
In a recent ruling the CESTAT held that the amount paid annually for leased land is not rent. The amount is premium/salami. It is not taxable under the service […]

]]> ab49599e9bb20599332bcfec143e075a CA Shafaly Girdharwal wrote a new post, HC- ITC reversal for non payment in 180 days cant be forced on closing balance of creditor https://www.consultease.com/?p=47510 Wed, 24 Jan 2024 13:02:50 +0000 ITC reversal for non payment of creditors in 180 days
In some of the cases the department asks the taxpayer to reverse the ITC for non payment of creditors. In many cases the aging of creditors is not available […]

]]> 0 75e483cf1b08b35508fad34e7724f742 CA Shafaly Girdharwal wrote a new post, TDS u/s 192 is not conclusive proof of incentives given to WTD is salary https://www.consultease.com/?p=47499 Wed, 24 Jan 2024 09:38:14 +0000 Incentives paid to WTD in form of salary-
Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular No.140/2020 the deptt passed the order against the […]

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