TaxTMI 
TaxTMI 
regardin section 16(2)(c)
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....egardin section 16(2)(c)<br> Query (Issue) Started By: - FARIDUDDIN AHMAD Dated:- 8-1-2024 Last Reply Date:- 21-1-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>one of my client received intimation u/s 61 for the period 2019-20 requiring to deposit tax of Rs-104976/- due to non filing of GSTR 3B by the supplier. it has also been mention in the intimation that the assesse has done voi....
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....lation of section 16(2)(c). however ITC is reflected in GSTR-2A but the supplier has not filied its GSTR-3B till the date of issue of ASMT-10. kindly advise what to do. Reply By KASTURI SETHI: The Reply: See the latest judgement of Supreme Court in the case of Assistant Commissioner of State Vs. Suncraft Energy Private Limited & Others - 2023 (12) TMI 739 - SC ORDER. Published in the last week o....
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....f December, 2023. Take the shelter of this judgement. I hope this will solve your problem. Reply By Sadanand Bulbule: The Reply: Dear Sh. Sethi Sir The GST officers are narrowly interpreting the Hon'ble Supreme Court judgement rendered in the case of Suncraft Energy Pvt Ltd - 2023 (12) TMI 739 - SC ORDER saying that since the amount involved is on the lower side, the SLP is dismissed and no....
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....t on merits. But in reality, the officers are missing the opening remarks "Having regard to the facts and circumstances of this case(s)". With this restricted and wishful interpretation, the officers are under verbal instructions from the higher-ups not to give effect to this judgement. They are unwilling to read the reasons to dismiss the SLP conjointly in the right spirit of justice. ....
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.... So I understand that, there is an urgent need of the CBIC to clear the artificial clouds seeded by the departmental officers and help reach the results of the said judgement to the deserving taxpayers. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, If it is so, it is a pitiable condition but at the same time we should not give up our spirited fight against injustice. One Adju....
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....dicating Authority is not FINAL. Reply By Shilpi Jain: The Reply: There are a lot of cases on the aspect of GSTR 2A v 3B and payment of tax by the supplier. Some favourable and others unfavourable, depending on the facts of each case. If it is a considerable amount involved then keep the matter alive by filing reply or appeal, so that any favourable decision will help you overcome the demand.<....
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