@abhishekrajaram's Latest X Threads

📰 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗥𝗲𝗳𝘂𝘀𝗲 𝗟𝗮𝘁𝗲 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 “𝗖” 𝗮𝗻𝗱 “𝗙” 𝗙𝗼𝗿𝗺𝘀 𝗣𝗼𝘀𝘁 𝗔𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗹𝗲𝘁𝗶𝗼𝗻 📢 The court ruled that submission of “C” and “F” forms post-assessment cannot be grounds for refusal by the Department.

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼𝗻-𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗽𝗹𝘆 𝗖𝗮𝗻𝗻𝗼𝘁 𝗕𝗲 𝗚𝗿𝗼𝘂𝗻𝗱 𝗳𝗼𝗿 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 📢 Non-submission of a reply is not sufficient grounds for registration cancellation.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗮𝗻𝗱 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Service tax cannot be demanded for a period covered by a previously issued 'No Due' certificate, and extended limitation cannot apply where records were already scrutinized."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗞𝗻𝗼𝘄-𝗛𝗼𝘄 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: "Know-how is not an Intellectual Property Right (IPR) under Service Tax law, and its transfer is not subject to Service Tax. Cum-tax benefit is applicable even in reverse charge cases."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗺𝗮𝗻𝗱 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝟮𝟲𝗔𝗦 𝗗𝗮𝘁𝗮 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: "Without an independent inquiry or investigation, Service Tax demand cannot be sustained solely on the basis of '26AS data' provided by Income Tax authorities."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 📢 The Allahabad High Court quashed a demand order issued against Panther Security Guard Services due to a failure to schedule a personal hearing, marking the field as “N/A.”

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗗𝗲𝗺𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 📢 The Allahabad High Court emphasized the necessity of observing "Principles of Natural Justice" when passing orders. In this case, the Demand Order issued under Section 74 was quashed due to the absence of a specified date and time for a personal hearing in the Show Cause Notice (SCN).

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗚𝗦𝗧 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗢𝗿𝗱𝗲𝗿 𝗦𝗲𝘁 𝗔𝘀𝗶𝗱𝗲 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰 𝗥𝗲𝗮𝘀𝗼𝗻𝘀 📢 In a crucial decision, the Delhi High Court ruled that GST registration cancellation orders without specified reasons are unsustainable, reinforcing the importance of transparent and detailed reasoning in administrative actions.

📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗩𝗼𝗹𝘂𝗻𝘁𝗮𝗿𝘆 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟳𝟯(𝟱) 𝗔𝗰𝗰𝗲𝗽𝘁𝗲𝗱 𝗮𝘀 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗳𝗼𝗿 𝗔𝗽𝗽𝗲𝗮𝗹 📢 In a significant judgment, the Bombay High Court confirmed that deposits made "under protest" under Section 73(5) of the GST Act can be counted as pre-deposits for filing an appeal under Section 107. The ruling reinforces that procedural or technical requirements cannot obstruct the right to appeal.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗦𝗮𝗹𝗲 𝗼𝗳 𝗟𝗶𝗾𝘂𝗼𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: Transaction of purchase and sale of liquor by the Corporation does not fall under Business Auxiliary Services (BAS) and, therefore, is not taxable.