Monthly Archives: February 2024

Delay in filing GST Appeal to be condoned if Assessee came to know about order on receipt of Recovery Notice : High Court

By | February 7, 2024

Delay in filing GST Appeal to be condoned if Assessee came to know about order on receipt of Recovery Notice : High Court HIGH COURT OF MADRAS Tvl. GT India (P.) Ltd. v. State Tax Officer KRISHNAN RAMASAMY, J. W.P NO.35847 OF 2023 WMP NOS.35841 & 35842 OF 2023 DECEMBER  21, 2023 T.P. Ramod Kumar Chopda and P.… Read More »

Category: GST

No penalty if e-Way Bills generated post detention of the goods but before passing the Penalty order if there was  no intent to evade tax: High Court 

By | February 7, 2024

 No penalty if e-Way Bills generated post detention of the goods but before passing the Penalty order if there was  no intent to evade tax: High Court HIGH COURT OF ALLAHABAD Falguni Steels v. State Of U.P. SHEKHAR B. SARAF, J. WRIT TAX NO. 146 OF 2023 JANUARY  25, 2024 Ajay Kumar Yadav, Adv. for the… Read More »

Category: GST

GST Demand order not valid if adverse order is passed and personl hearing not given : High Court

By | February 7, 2024

GST Demand order not valid if adverse order is passed and personl hearing not given : High Court HIGH COURT OF MADHYA PRADESH Patanjali Ayurved Limited v. State Of Madhya Pradesh SUSHRUT ARVIND DHARMADHIKARI AND DEVNARAYAN MISHRA, JJ. WRIT PETITION NO. 8123 OF 2023 JANUARY  22, 2024 Gagan Tiwari, Adv. for the Petitioner. Aniket Naik, Adv. for the Respondent. ORDER… Read More »

Category: GST

GSTR 1 rectification to be allowed as there is no loss of revenue : High Court

By | February 7, 2024

GSTR 1 rectification to be allowed as there is no loss of revenue : High Court HIGH COURT OF BOMBAY Railroad Logistics (India) (P.) Ltd. v. Union of India G.S. KULKARNI AND FIRDOSH P. POONIWALLA, JJ. WRIT PETITION (L) NO. 2429 OF 2021 JANUARY  15, 2024 Ms. Deepali Kamble for the Petitioner. Ms. Jyoti Chavan, Ms. Sangeeta Yadav and Makarand Bakare for the… Read More »

Category: GST

Reassessment notice issued in name of deceased person is not valid : High Court

By | February 7, 2024

Reassessment notice issued in name of deceased person is not valid : High Court HIGH COURT OF MADHYA PRADESH Urmila Saxena v. Central Board of Direct Taxes SUSHRUT ARVIND DHARMADHIKARI AND DEVNARAYAN MISHRA, JJ. WRIT PETITION NO. 24807 OF 2023 JANUARY  22, 2024 Arun Dwivedi, Adv. for the Petitioner. Ms. Veena Mandlik, Adv. for the Respondent. ORDER Heard finally with… Read More »

GST Demand order not valid if mistake was rectified by filing GSTR-9C : High Court

By | February 5, 2024

GST Demand order not valid if mistake was rectified by filing GSTR-9C : High Court HIGH COURT OF CALCUTTA Sanjeevani Gum Udyog v. State of West Bengal MISS. AMRITA SINHA, J W.P.A NO. 88 OF 2024 JANUARY  24, 2024 Dhiraj Lakhotia, Radhika Agarwal, Ashok Goel and Meghana Joshi for the Petitioner. Momenur Rahman, Ms. Rima Sarkar and Ratan Banik for the Respondent. ORDER 1. Supplementary affidavit… Read More »

Category: GST

GST Demand for interest to be redetermined due to retrospective effect toamedment : High Court

By | February 5, 2024

GST Demand for interest to be redetermined due to retrospective effect toamedment : High Court HIGH COURT OF RAJASTHAN Swift Motors v. Superintendent Central Goods & Service tax ARUN BHANSALI AND YOGENDRA KUMAR PUROHIT, JJ. D.B. CIVIL WRIT PETITION NO. 2415 OF 2020 JANUARY  16, 2024 Lokesh Mathur for the Petitioner. Rajvendra Saraswat and Arpit Mehta for the Respondent. ORDER 1. This writ… Read More »

Category: GST

New change on e-Invoice portal of GST

By | February 4, 2024

Introducing the enhanced Goods and Services Tax (GST) system by the Government of India, States, and Union Territories, featuring the new e-Invoice System. The portal offers a range of quick features for users, including the ability to perform quick actions such as searching for Invoice Reference Numbers (IRNs), checking enablement status, addressing grievances, accessing the… Read More »