Daily Archives: January 4, 2024

GST : Bank account of assessee should be de-freezed if appeal filed and 10% amount deposited : High Court

By | January 4, 2024

Bank account of assessee should be de-freezed since it filed appeal and deposited 10% of total outstanding demand: HC HIGH COURT OF MADRAS Jey Tech Moulds Dies v. Deputy Commissioner (GST)-II KRISHNAN RAMASAMY, J. W.P. NO. 33523 OF 2023 NOVEMBER  30, 2023 S. Madhusudanan for the Petitioner. T.N.C. Kaushik for the Respondent. ORDER 1. This Writ Petition has been… Read More »

Category: GST

In case of multiple GST notices, jurisdiction lies with officer having , having the highest Tax demand : High Court

By | January 4, 2024

HIGH COURT OF DELHI Aasanvish Technology (P.) Ltd. v. Director General of GST Intelligence VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 15221 OF 2023 CM APPL. 60936, 60937 AND 60938 OF 2023 NOVEMBER  24, 2023 ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 15-9-2023 (hereafter ‘impugned SCN’), raising several objections.… Read More »

Category: GST

GST registration of Deceased Assessee can not be cancelled retrospectively, it is to be cancelled from date of SCN : High Court

By | January 4, 2024

HIGH COURT OF DELHI Varyam Dass Khurana v. Commissioner of GST, New Delhi VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 15670 OF 2023 DECEMBER  5, 2023 Dinesh Mohan Sinha, Naresh Kumar Sharma, Rajeev Kumar Deora, Shiv Nath and Wakeel Kumar, Advs. for the Petitioner. Rajeev Aggarwal and Ms. Samridhi Vats, Advs. for the Respondent. ORDER 1. Issue notice. 2. Mr. Rajeev Aggarwal, learned Additional Standing Counsel appearing for… Read More »

Category: GST