@abhishekrajaram's Latest X Threads

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: Violation of Natural Justice in GST Case

⚖️🏢 GST Liability Governed by IBC Proceedings – Andhra Pradesh HC Ruling! 🏢⚖️ #GST #IBCLiability #LegalUpdate

⚖️📜 Pre-SCN Hearing Not Mandatory Under GST – Rajasthan HC Rules! 📜⚖️ #GST #PreSCNHearing #LegalUpdate

⚖️📄 𝗝𝗵𝗮𝗿𝗸𝗵𝗮𝗻𝗱 𝗛𝗖: 𝗡𝗼 𝗣𝗿𝗲𝗷𝘂𝗱𝗶𝗰𝗲 𝗶𝗻 𝗜𝘀𝘀𝘂𝗶𝗻𝗴 𝟮𝗻𝗱 𝗦𝗖𝗡 – 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗠𝘂𝘀𝘁 𝗥𝗲𝘀𝗽𝗼𝗻𝗱! 📄⚖️ #GST #ShowCauseNotice #LegalUpdate [img:Cq6-5yMH9k]

𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝗿𝗲𝗰𝘁𝗶𝗼𝗻 𝗼𝗳 𝗧𝗿𝗮𝗻𝘀𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗧𝗼𝘄𝗲𝗿𝘀. 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "No service tax is payable on services related to the installation of transmission towers for electricity."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗮𝗻𝗱 𝗨𝗻𝗷𝘂𝘀𝘁 𝗘𝗻𝗿𝗶𝗰𝗵𝗺𝗲𝗻𝘁. 📢 𝗧𝗵𝗲 𝗯𝗲𝗻𝗰𝗵 𝗼𝗳 𝗖𝗘𝗦𝗧𝗔𝗧 𝗼𝗯𝘀𝗲𝗿𝘃𝗲𝗱: The unjust enrichment clause does not apply; the appellant anticipated no service tax, and contracts excluded such additional payments. Refund granted..

𝗔𝗺𝗶𝘁 𝗕. 𝗪𝗮𝗱𝗵𝘄𝗮𝗻𝗶 𝗩𝘀. 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗧𝗮𝘅, 𝗡𝗮𝘃𝗶 𝗠𝘂𝗺𝗯𝗮𝗶 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "The refund claim cannot be rejected on limitation grounds as the amount paid was not tax but a payment made under a mistake of law."

𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗽𝗽𝗲𝗮𝗹𝘀 𝗕𝗲𝘆𝗼𝗻𝗱 𝗖𝗼𝗻𝗱𝗼𝗻𝗮𝗯𝗹𝗲 𝗣𝗲𝗿𝗶𝗼𝗱. 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝘀𝘁𝗮𝘁𝗲𝗱: "The Commissioner (Appeals) has no power to condone the delay beyond 30 days / 90 days."

J & K and Ladakh High Court dismissed writ as reason given for the condonation of delay in filing appeal is not substantiated in Jatinder Singh vs. Union Territory of Jammu & Kashmir. (2024) 23 CENTAX 127

📰 𝗚𝗢𝗩𝗘𝗥𝗡𝗠𝗘𝗡𝗧 𝗢𝗙 𝗜𝗡𝗗𝗜𝗔 𝗔𝗺𝗲𝗻𝗱𝘀 𝗧𝗮𝘅 𝗥𝗮𝘁𝗲 𝘂𝗻𝗱𝗲𝗿 𝗨𝗻𝗶𝗼𝗻 𝗧𝗲𝗿𝗿𝗶𝘁𝗼𝗿𝘆 𝗚𝗦𝗧