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Time limit for GST appeal
Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of communication of the decision / order [Ref: Section 107(1) of the CGST Act]. However, the time limit available for the GST Department to file an appeal is 6 months from the date of communication of the decision / order [Ref: […]
No mens rea, no penalty for E-Way Bill violation: Calcutta HC
Penalty cannot be imposed under Section 129 of CGST Act if there is no intention to evade tax.
Reverse charge mechanism & ITC denial to supplier – neither arbitrary nor discriminatory: Delhi HC
Imposing reverse charge mechanism to collect tax on some services cannot be challenged under Article 14. Also, ITC is available only if the statute permits and to the extent that it does. Denying ITC to service providers (who are not liable to pay tax on output services) is founded on a rational basis which has a clear nexus with the classification since such person has no liability against which ITC can be set off.