GST Order not valid as assessee was unaware of proceedings matter remanded back by HC

By | May 25, 2024

GST Order not valid as assessee was unaware of proceedings matter remanded back by HC HIGH COURT OF MADRAS Nagaraj Sangiah v. Superintendent of GST & Central Excise (Grp-IV) SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 6962 OF 2024 W.M.P.NOS. 7762, 7764 & 7766 OF 2024 APRIL  22, 2024   B. Sivaraman for the Petitioner. Rajinish Pathyil, Sr. SC for… Read More »

Category: GST

Penalty order not valid if e-way bill was downloaded prior to interception of vehicle: HC

By | May 25, 2024

Penalty order not valid if e-way bill was downloaded prior to interception of vehicle: HC HIGH COURT OF ALLAHABAD Mid Town Associates v. Additional Commissioner SHEKHAR B. SARAF, J. WRIT TAX NO. 433 OF 2020 MAY  9, 2024 Suyash Agrawal, Adv. for the Petitioner. Arvind Kumar Mishra, Standing Counsel for the Respondent. JUDGMENT 1. This is a writ petition… Read More »

Category: GST

Delay in filing GST revocation application condoned & GST dept has to open portal for filing GST returns : HC

By | May 22, 2024

Delay in filing GST revocation application condoned & GST dept has to open portal for filing GST returns : HC HIGH COURT OF ORISSA Bisan Singh v. Commissioner of CT and GST DR. B.R. SARANGI AND G. SATAPATHY, JJ. W.P.(C) NO. 9598 OF 2024 APRIL  23, 2024 P.K. Harichandan, Adv. for the Petitioner. S. Das, ASC (Odisha CT &… Read More »

Income Tax Assessmet order not valid if show cause notice does not indicate time limit within which the assessee is required to respond High court

By | May 22, 2024

Income Tax Assessmet order not valid if show cause notice does not indicate time limit within which the assessee is required to respond High court HIGH COURT OF MADRAS Varadarajaperumal Pradeepkumar v. Income-tax Officer MOHAMMED SHAFFIQ, J. W.P. NO. 10721 OF 2021 W.M.P. NOS.11364, 11365 AND 19290 OF 2021 MARCH  6, 2024 P.V. Sudakar for the… Read More »

Section 43B disallowance can not be made if GST liability paid before expiry of extended due date of filing ITR

By | May 22, 2024

Section 43B disallowance can not be made if GST liability paid before expiry of extended due date of filing ITR IN THE ITAT PUNE BENCH ‘B’ Sharp Aluminium v. Assistant Commissioner of Income-tax PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND G.D. PADMAHSHALI, ACCOUNTANT MEMBER IT APPEAL NO. 957 (PUNE) OF 2023 [ASSESSMENT YEAR 2019-20] DECEMBER  11, 2023… Read More »

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court

By | May 22, 2024

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court HIGH COURT OF MADRAS Gauresh Industries v. Deputy State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10783 OF 2024 W.M.P. NOS. 11885 & 11888 OF 2024 APRIL  25, 2024… Read More »

Category: GST