Revolutionary Raja for Taxation & Economic Reform

Revolutionary Raja for Taxation & Economic Reform Writer & Author of 12 books. Columnist, Economist, Radio & TV Debate panelist!! Founder of www.GSTpanacea.com.

Business Consultant specially for Starts-Up & MSME. Views shared here are personal views & might be against any government or political party!

GST QRMP Tax Payment Due Date 25-Jun-2025
24/06/2025

GST QRMP Tax Payment Due Date 25-Jun-2025

📌 Portal Upload = Valid Service under GST 📣, but the Calcutta High Court orders a fresh hearing. 🎯 The appeal was dismis...
14/06/2025

📌 Portal Upload = Valid Service under GST 📣, but the Calcutta High Court orders a fresh hearing. 🎯 The appeal was dismissed as time-barred due to the portal-only service.

M/s Carry Co, Prop: Mr. Kajal Kumar Garai vs Union of India & Ors., WPA 2774 of 2025; 09-Jun-25

Court Judgment:

📌 Held that service on the portal is valid and complete service under Section 169(1)(d). No need to exhaust Clauses (a)-(c) first.

❌ Disagreed with Madras HC in P.N. Traders.

📌 However, found that the Appellate Authority erred by not applying mind to the condonation of delay plea.

🧾 Set aside the Appellate Order dated 24.12.2024.

⚖️ Directed fresh adjudication on merits by Appellate Authority, subject to the Assessee paying ₹25,000 to the High Court Legal Services Committee.

Key Takeaways:

🔹 Section 169(1) provides alternative (not sequential) methods of service.

🔹 Upload on GST portal is sufficient and complete service under Clause (d).

🔹 Appellate Authority must not mechanically dismiss appeals for delay without examining condonation pleas.

🔹 Divergence from Madras HC view in P.N. Traders upheld by Calcutta HC.

06/06/2025

Matter was to be re-adjudicated due to absence of pre-consultation notice under Rule 142(1A) DRC-01A: Delhi High Court in Fair Deal Cars Pvt. Ltd. (2025) 30 Centax 463 (Del.)

06/06/2025

GST order set aside due to hearing notice uploaded incorrectly (additional notices tab and not in tab for notices); matter remanded and fresh order to be issued. Allahabad High Court in Star Enterprises (2025) 30 Centax 462 (All.)

06/06/2025

Assessee unaware of SCN on excess ITC claim was allowed to file late appeal under Section 107 CGST Act: Delhi High Court in Prince Diamond Jewellers Pvt. Ltd. vs GSTO (2025) 30 Centax 231 (Del.)

14/05/2025

In a major offensive against tax evasion, Punjab's Finance and Taxation Minister Advocate Harpal Singh Cheema announced the detection of bogus billing transactions worth Rs 1,549 crore and the blocking of fraudulent ITC claims worth Rs 108.79 crore in the ongoing financial year

14/05/2025

Maharashtra's Opposition Leader, Ambadas, highlighted a concerning trend where businesses receive bank account solicitations immediately after obtaining GST registration certificates, suggesting unauthorised sharing of confidential GST registration details with external parties

14/05/2025

Maharashtra's Opposition Leader, Ambadas Danve, alleges a GST data leak and demands a high-level probe. He has urged swift intervention from FM Nirmala Sitharaman and Maharashtra FM Ajit Pawar and advocated for criminal proceedings against those responsible for the data breach.

13/05/2025

Are GST officers still harassing you for irrelevant documents during GST registration, even after the CBIC issued instructions on April 17, 2025, clearly listing the documents officers are allowed to demand?

Many professionals have shared that officers continue to ask for non-listed, irrelevant documents, delaying genuine applications.

What’s your experience??

12/05/2025

GST on TDR/FSI not applicable to rights transferred under development agreements for built-up area: Bombay High Court in Shrinivasa Realcon Pvt. Ltd. vs. Deputy Commissioner Anti-Evasion Branch, CGST & Central Excise Nagpur
(2025) 29 Centax 298 (Bom.)

21/04/2025

🚨 A fraudulent GST demand of ₹2.83 crore was levied on Vakola resident; prompting a police case based on forged documents and procedural failures by tax authorities.

✅ Background of the Case
➡️ On November 2022, a severe incident involving GST fraud was reported:
🔹 21-year-old Sakshi Jeetendra Adsul discovered her father, Jeetendra Adsul, faced a staggering GST demand of ₹2.83 crore.
🔹 The fraud stemmed from the opening of a bank account with forged documents, leading to unauthorized transactions totaling ₹13.77 crore.

🟢 Legal Grounds
➡️ Legal Actions Taken: The police have registered a case against unknown individuals under several sections of the Indian Penal Code:
🔹 Section 406: Criminal breach of trust
🔹 Section 420: Cheating and dishonestly inducing delivery of property
🔹 Section 465: Forgery
🔹 Section 467: Forgery of valuable securities, wills, etc.
🔹 Section 468: Forgery for the purpose of cheating
🔹 Section 471: Using as genuine a forged document

✅ Procedural Lapses Highlighted
➡️ Despite notifying the authorities, the Income Tax and GST Departments continued to issue notices until 2025.
🔹 The complainant was left to navigate a maze of legal challenges without substantial assistance from the tax departments.

04/04/2025

Enactment of the Finance Bill, 2025

The Finance Bill, 2025, was enacted on 29 March 2025. The amendments made by the Finance Act, 2025, in the CGST Act, 2017, except in section 20 of the said Act, shall become effective from a date to be notified subsequently. Amendments made in section 20 have become effective from 01.04.2025.

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