Category Archives: GST

Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court

By | October 10, 2021

Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court The impugned order being order for cancellation of GST Registration dated 30.10.2019  is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG-17 under Rule… Read More »

GST Best Judgment Assessement Order set aside if GST returns filed by order of High Court

By | October 10, 2021

GST Best Judgment Assessement Order set aside if GST returns filed by order of High Court HIGH COURT OF KARNATAKA Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru S. SUNIL DUTT YADAV, J. WRIT PETITION NO. 45290 OF 2019 (T-RES) JULY  2, 2021 K.P. Kumar, Sr. Adv., Ajay Rao and Adith Jahgirdar, Advs. for the Petitioner. Hema Kumar AGA for… Read More »

No Detention of new Vehicle if e-way bill not made it is used personal effect : High Court

By | October 8, 2021

HIGH COURT OF KERALA Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd. S.V. BHATTI AND BECHU KURIAN THOMAS, JJ. WA NO. 914 OF 2021 JULY  22, 2021 Mohammed Rafiq, Govt. Pleader for the Appellant. A. Kumar, Adv. for the Respondent. JUDGMENT Bechu Kurian Thomas, J. – Respondents in this appeal had filed the writ petition challenging the… Read More »

Category: GST

New Changes in GST Returns , Registration ,Refund ,Miscellaneous

By | October 7, 2021

  New Changes in GST Coming Soon in Returns: Auto-Interest Computation in R-3B/CMP-8/R-5 Negative Liability in GSTR-3B Changes in Comparison Report Refunds: Converting IGST Refund withheld cases at ICEGATE into RFD-01 Refund of Advances paid but supplies not made under development Refund to be Med by the Unregistered person under development Registration: Mandating Aadhaar Authentication… Read More »

Category: GST

GST Registration of buyer can not be cancelled if seller committed fraud : High Court

By | October 7, 2021

Registration of buyer can not be cancelled if seller committed fraud   Facts of the case Proper Officer issued show cause notice that “you have claimed ITC (Input Tax Credit) against fake invoices issued by nonexistent supplier”. Thereafter proper officer cancelled taxpayer registration on the ground that “in case, Registration has been obtained by means… Read More »