CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases Fri, 12 Apr 2024 05:00:41 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://www.nyca.in/wp-content/uploads/2022/08/9060CA_logo_icai-1.jpg CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in 32 32 Extension of Appeal Filing Time by the Appellate Authority https://www.nyca.in/extension-of-appeal-filing-time-by-the-appellate-authority/ https://www.nyca.in/extension-of-appeal-filing-time-by-the-appellate-authority/#respond Fri, 12 Apr 2024 05:00:41 +0000 https://www.nyca.in/?p=8478 The authority of the Appellate Authority to extend the period for filing an appeal was deliberated upon in the case of Jyanata Ghosh v. State of West Bengal by the Hon’ble Calcutta High Court.

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Introduction:

The authority of the Appellate Authority to extend the period for filing an appeal was deliberated upon in the case of Jyanata Ghosh v. State of West Bengal by the Hon’ble Calcutta High Court.

Facts of the Case:

  • Mr. Jyanata Ghosh, referred to as the Petitioner, received a Show Cause Notice (SCN) which lacked essential details regarding personal hearing.
  • Following the SCN, an Order was issued on August 11, 2023, under Section 74 of the Central Goods and Services Tax Act, 2017, demanding a significant sum from the Petitioner for a specified period.
  • The issuance of this order violated principles of natural justice as it did not grant the Petitioner an opportunity for personal hearing.
  • Challenging this order, the Petitioner appealed before the Appellate Authority under Section 107 of the CGST Act, only to have the appeal dismissed on the grounds of limitation.

Issue:

Whether the Appellate Authority possesses the jurisdiction to extend the period for filing an appeal.

Held:

  • The Hon’ble Calcutta High Court directed that the Appellate Authority should have granted the Petitioner a personal hearing and decided the appeal on its merits, emphasizing the violation of the principle of natural justice.
  • The court cited precedents such as Murtaza B Kaukawala v. State of West Bengal and S.K. Chakraborty & Sons v. Union of India, highlighting that delay can be condoned if the principles of natural justice are violated.
  • It was further noted that the prescribed period for filing an appeal, initially set at 30 days, can be extended by the Appellate Authority, as mandated by Section 5 of the Limitation Act, 1963.
  • Consequently, the court condoned the delay in filing the appeal and allowed the writ petition by setting aside the impugned order dated January 17, 2024. Additionally, it ordered a stay on the recovery proceedings pending the disposal of the appeal case, upon the Petitioner’s deposit of the pre-deposit amount, thereby disposing of the writ petition in favor of the Petitioner.

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]]> https://www.nyca.in/extension-of-appeal-filing-time-by-the-appellate-authority/feed/ 0 GST Application to Educational and Allied Services https://www.nyca.in/gst-application-to-educational-and-allied-services/ https://www.nyca.in/gst-application-to-educational-and-allied-services/#comments Fri, 22 Mar 2024 07:40:25 +0000 https://www.nyca.in/?p=7866 Are you operating a bus transport service catering to schools for student transportation? Wondering about GST applicability on such services? Let's delve into the specifics of GST laws concerning educational services and allied sectors.

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Exploring GST Implications on Educational Services

Are you operating a bus transport service catering to schools for student transportation? Wondering about GST applicability on such services? Let’s delve into the specifics of GST laws concerning educational services and allied sectors.

School Transport Services:

  • According to GST law, specified in Notification 12/2017, no GST is applicable on transportation services provided by an educational institution or to an educational institution for the conveyance of its students, staff, and faculty members.
  • This exemption encompasses all educational institutions offering services from preschool education up to higher secondary school or its equivalent.
  • Hence, there's no requirement to levy GST on school bus services extended to transport students, staff, and faculty members.

Understanding GST on Miscellaneous Educational Services

Contemplating enrolling in a French language course at a foreign language school in India? Curious about the GST implications on course fees? Let’s clarify the scenario.

Foreign Language Course:

  • While education services from preschool to higher secondary levels are exempt from GST, any other educational services attract an 18% GST rate.
  • Consequently, your French language course at a foreign language school will be subject to 18% GST.

Deciphering GST on Specialized Coaching Services

Considering enrolling your child in cricket coaching at a private sports coaching center? Puzzled about the GST imposition on coaching fees? Let’s unravel the situation.

Sports Coaching Services:

  • Services related to sports training or coaching are exempt from GST only if provided by a charitable entity registered under Section 12AA of the Income Tax Act.
  • It's plausible that the private coaching center lacks registration as a charitable institution under Section 12AA, thereby making the fees subject to GST.

Analyzing GST on Private Tuition

Are you a student seeking private tuition for Mathematics and Science subjects? Unsure about the GST applicability on tuition fees? Let’s analyze the scenario.

Private Tuition Services:

  • Education services provided by an educational institution to its students, from preschool to higher secondary levels, are GST exempt.
  • However, tuition fees offered by private tutors or coaching centers are subject to 18% GST, provided the turnover exceeds the threshold limit for GST registration.
Educational Service
GST Applicability
School Transport
No GST
Foreign Language
18% GST
Sports Coaching
GST applies
Private Tuition
18% GST (if turnover exceeds threshold)

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