Adv. Kashish Gupta has 10+ years of experience in providing indirect tax and legal services. He possesses extensive knowledge and strong command on the subject; has successfully handled and represented varied matters on indirect taxes (including GST, VAT, Service tax, Customs, Excise). He has worked for multiple industry segments including Indian and foreign multinationals, PSUs and fortune 500 companies.
Kashish qualified as a Chartered Accountant in his first sitting in 2015 and thereafter, completed law. As on date, he practices as an Advocate and is regularly representing clients before various High Courts as well as Supreme Court.
Kashish has the privilege of becoming one of the India’s youngest taxation authors in 2017 when his book – “Commentary on Revised Model GST Law” was published by Bharat Law House Private Limited. He has authored numerous editions of aforesaid book till date. In 2019, he authored two specialized books on GST, one on “GST Annual Return and Audit” and second as “GST Tracker” containing section wise, rule wise list of all notifications, circulars, orders, Removal of Difficulty Order and synopsis of judgments.
He can be contacted at +91 85108 06440 and [email protected]
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Withdrawal of appeal may require appellate approval after acknowledgment; refiling allowed within statutory time limits.
Rule 109C permits withdrawal of appeals before the first appellate authority by filing the prescribed withdrawal form; withdrawals made prior to final acknowledgment take effect without appellate approval, while withdrawals after final acknowledgment require the appellate authority's approval to be decided within seven days. Any fresh appeal following withdrawal must be filed within the statutory time limits. (AI Summary)
Goods and Services Tax - GST
Submission of certified copy clarified: portal upload or self-certified copy determines acknowledgement and filing date.
Amendment to Rule 108(3) provides that if the decision or speaking order is uploaded on the common portal, a final acknowledgement in FORM GST APL-02 will be issued and the provisional acknowledgement date is the date of filing; if not uploaded, the appellant must submit a self-certified copy within seven days of online filing, and late submission makes the submission date the date of filing. The term "certified order" is clarified to permit self-certified copies, and supporting documents may be uploaded with summary orders. (AI Summary)
Goods and Services Tax - GST
Constitutionality of GST arrest provisions contested, with courts split on arrest scope and bail standards.
Constitutionality and scope of arrest powers under the GST framework are contested: courts are divided on whether arrest during investigation prior to adjudication is permissible and on the constitutional source for criminal sanctions tied to GST. Some courts treat arrest powers as ancillary to GST enforcement and refuse pre-adjudication bail solely on that ground; others limit arrests to exceptional circumstances and require credible material to justify detention. Challenges to vires have largely not procured interim stays, with several courts applying the presumption of validity and tracing penal powers to legislative competence for GST or concurrent entries. (AI Summary)
Goods and Services Tax - GST
Interest on net tax liability: interest limited to tax paid from the electronic cash ledger, applied retrospectively and subject to disclosure rules.
Notification No.16/2021-CT notifies a proviso to the GST interest provision making interest on delayed tax payable only on the portion of tax discharged by debiting the electronic cash ledger, with retrospective effect from 01.07.2017. The proviso applies where the return for the period is furnished after the due date but excludes returns filed after commencement of assessment or adjudication proceedings; the net-interest benefit is available only if the tax and supporting invoices/debit notes are declared in the return for that same tax period. (AI Summary)
Goods and Services Tax - GST
Transitional credit for capital goods: accrued excise credit before law change may be claimed when goods received after appointed date.
Section 140(2) allows a registered person to take credit of unavailed CENVAT credit in respect of capital goods not carried forward under the existing law, provided that the credit was admissible under the Excise Act and is admissible under the CGST Act. The right to CENVAT credit accrues on invoice issuance and duty payment but is availed on receipt of goods in the factory; where accrual occurred before repeal and receipt occurred after the appointed date, section 174 preserves the accrued right, permitting transition of the unavailed entitlement subject to Rule 4's financial year claim mechanics. (AI Summary)
Goods and Services Tax - GST
Pre-show-cause consultation requirement may void non-compliant show-cause notices and require reversion to pre-issuance stage.
Pre-show-cause consultation is mandatory under the Board's instruction and master circular and non-compliance engages principles of natural justice and the binding effect of administrative circulars. Except for genuine preventive or offence-related cases, failure to consult has led courts to quash impugned show-cause notices and relegate parties to the stage prior to issuance so consultation can occur. The question of limitation for reviving or reissuing such notices after quashing remains unresolved pending higher court orders. (AI Summary)
Service Tax
Transitional input tax credit: retrospective amendment may not extinguish vested rights to carry forward credits, litigation continues.
Transitional input tax credit is a vested entitlement that several High Courts held cannot be defeated by the Rules' filing deadline; the Finance Act, 2020's retrospective amendment inserted a time element to Section 140 to remove the basis of those judgments, but legislative power to validate law cannot nullify a judicial mandamus or impermissibly impair accrued rights. Consequently, claims filed before the amendment retain force under established doctrine, and taxpayers should preserve credit claims in returns pending final adjudication. (AI Summary)
Goods and Services Tax - GST
Reduced GST interest and conditional late fee waivers extend filing relief for specified tax periods and return types.
Amendments to notifications recalibrate interest rates, late fee treatment and extended filing dates for Form GSTR-3B and Form GSTR-1 for tax periods February 2020 to July 2020: concessional interest (nil for initial grace period, concessional rate thereafter until specified cut-off, then normal rate), extended due dates by turnover and jurisdiction, and conditional waiver of late fee contingent on filing by the revised dates; illustrative tables demonstrate calculation mechanics. (AI Summary)
Goods and Services Tax - GST
Rectification of GST returns: court read down circular permitting in period amendments due to portal failures.
The statutory GST scheme provides for system based in period validation and a two stage rectification process for outward and inward supplies and ITC matching; however, non operationalisation of Forms GSTR 2 and GSTR 3 forced use of summary Form GSTR 3B without system checks, delaying matching and ITC reflection. Administrative circulars that restricted in period rectification conflicted with the Act's design. The Delhi High Court read down the restrictive circular provision to permit rectification for the tax period to which the error related where portal failures prevented timely reconciliation. (AI Summary)
Goods and Services Tax - GST
Unutilized input tax credit portal restrictions can curtail refund claims, urging correction and facilitation by authorities
The statutory right to claim refund of unutilized input tax credit exists for zero rated and inverted rate supplies and may be claimed at the end of any tax period; neither statute nor rules limit filing to a single application per category per period. The online portal's restriction on repeat filings and its internal curtailment of refundable amounts diverge from the prescribed calculation and declaration framework, impairing vested refund rights. Administrative guidance recognised portal calculation issues but did not reopen deficient filings, so affected claimants should seek facilitation or non statutory and other remedies. (AI Summary)
Goods and Services Tax - GST
GST on lottery: classification as taxable supply of goods with prescribed valuation and differentiated Council-set tax treatment.
Supply of lottery tickets is treated as a taxable supply under GST because actionable claims have been included within the definition of goods; the GST Council prescribed differential tax treatments for lotteries confined to the organizing state and those authorized for sale beyond it, and valuation of lottery supplies is determined by deemed valuation formulas now incorporated into the GST Rules. (AI Summary)
Goods and Services Tax - GST
Electronic signature requirement: authenticated electronic invoices must meet IT Act standards to support input tax credit claims.
An electronic tax invoice will meet GST documentary requirements only if it is authenticated by a signature or digital signature that conforms to the Information Technology Act's reliability and security standards; mere remarks that a software generated invoice does not require a signature or use of scanned signature images do not establish the necessary authentication for claiming Input Tax Credit, whereas an invoice issued and authenticated in accordance with the IT Act and supported by the evidentiary presumptions in the Evidence Act may be admissible. (AI Summary)
Goods and Services Tax - GST
GST registration treatment during corporate insolvency enables temporary new registration to preserve operations and ITC access.
From appointment of the IRP/RP the corporate debtor is treated as a distinct person for GST purposes and must obtain a new temporary registration to enable filing returns and carrying on business as a going concern; the IRP/RP is not obliged to file or pay for pre CIRP periods. ITC may be claimed in the first return filed under the new registration even if invoices bear the old GSTIN, certain temporal and documentary limits are relaxed for the CIRP period, and pre CIRP tax dues are to be pursued as operational creditor claims in insolvency proceedings rather than by coercive action during moratorium. (AI Summary)
Goods and Services Tax - GST
GST compliance reliefs extended: filing deadlines deferred and conditional waivers with reduced interest granted until the common cutoff.
Key GST compliance deadlines were extended to late June 2020: composition scheme opt in and related quarterly payment/returns, Form CMP statements and GSTR 4 annual filing, monthly GSTR 3B returns for March-May, and annual returns GSTR 9/GSTR 9C. Turnover based reliefs provide full waiver of interest, late fees and penalties for smaller taxpayers and conditional waiver plus a reduced post due interest rate for larger taxpayers, subject to compliance by the cutoff. Time limits for notices, appeals and other GST filings within the affected period were uniformly extended; administrative circulars and legislative amendments will follow. (AI Summary)
Goods and Services Tax - GST
Input tax credit restrictions tied to Aadhaar verification to prevent bogus registrations and clarify credit transfer mechanics.
The Council endorsed Aadhaar authentication and physical verification for new registrations and limited passage of input tax credit until verification to prevent bogus registrations and fake invoicing; it directed amendments to apportionment and transfer rules for reversal of ITC on capital goods and for business reorganisations to clarify credit transfer mechanics and address practical issues such as inward supplies in transit. (AI Summary)
Goods and Services Tax - GST
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26 Dec 2020 
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