Category Archives: GST Judgments

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 »

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 »

Reverse ITC on inputs used in Expired Products like Cakes and Pastries : AAR

By | September 14, 2021

Reverse ITC on inputs used in Expired Cakes and Pastries : AAR AUTHORITY FOR ADVANCE RULINGS, GUJARAT Kanayalal Pahilajrai Balwani, In re SANJAY SAXENA AND ARUN RICHARD, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/16/2021 JUNE  30, 2021 Pravin Sahu, CA for the Applicant. RULING A. BRIEF FACTS 1. The applicant M/s. Kanayalal Pahilajrai Balwani, (Sidharth Foods), GSTIN 24AALPB4368H1ZS (hereinafter referred to as… Read More »

Can ITC be claimed by Debit notes in 2020-21 for transactions underatken in 2018-19 : AAR Ruling

By | September 12, 2021

Authority of Advance Ruling Case Law : 127 Taxheal.com 45  Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?” Answer: The applicant cannot claim Input Tax Credit in relation to CGST-SGST separately in debit… Read More »

New GST order on Input tax Credit Reversal based on Letter of GST Officer : HC decision

By | September 6, 2021

New GST order on Input tax Credit Reversal based on Letter of GST Officer Facts of the Case GST Officer issued letter stating that the petitioner had availed input tax credit on the basis of invoices issued by certain suppliers/firms. It is stated in the said letter that the investigations conducted by the departmental officials… Read More »