Perishable goods if not sold within 15 days will not become non Perishable goods , not to be relased under GST : High Court HIGH COURT OF ALLAHABAD Adarsh Tobacco Co. v. State of U.P. ASHWANI KUMAR MISHRA AND VINOD DIWAKAR, JJ. WRIT TAX NO. – 1403 OF 2022 MARCH 17, 2023 Manish Gupta, Arjit Gupta and Naveen Chandra Gupta for… Read More »
GST Officer not allowed to summon customers of assessee to stop further payments to assessee u/s 70 : High Court HIGH COURT OF ANDHRA PRADESH Sri Sai Balaji Associates v. State of Andhra Pradesh U. DURGA PRASAD RAO AND V. GOPALAKRISHNA RAO, JJ. WRIT PETITION NO.4663 OF 2023 MARCH 7, 2023 ORDER Udpr, J. – The challenge in… Read More »
Non-submission of reply to show cause cannot be ground for cancellation GST registration : High Court HIGH COURT OF ALLAHABAD Agarwal Construction Company v. Commissioner of State Tax VIVEK CHAUDHARY, J. WRIT TAX NO. 43 OF 2023 FEBRUARY 23, 2023 Somesh Tripathi and Anuj Dubey for the Petitioner. C.S.C. for the Respondent. ORDER 1. Heard learned counsel for the petitioner and… Read More »
ITC not allowed if supplier failed to deposit GST : High Court HIGH COURT OF MADRAS Pinstar Automotive India (P.) Ltd. v. Additional Commissioner DR. ANITA SUMANTH, J. W.P. NO. 8493 OF 2023 W.M.P. NO. 8686 OF 2023 MARCH 20, 2023 V. Veeraraghavan for the Petitioner. Ramesh Kutty for the Respondent. ORDER 1. M r.Ramesh Kutty, learned Senior Panel… Read More »
GST Registration can not be cancelled on the ground that reply to SCN was not given : High Court HIGH COURT OF ALLAHABAD Jai Bahadur Singh v. State of U.P. VIVEK CHAUDHARY, J. WRIT TAX NO. – 20 OF 2023 JANUARY 24, 2023 Shachindra Pratap Singh and Neeraj Kumar Rai for the Petitioner. C.S.C. for the Respondent. ORDER Vivek Chaudhary,… Read More »
NOC from another department can not be asked for revocation of cancellation of registration : High Court HIGH COURT OF DELHI Spinns International v. Principal Commissioner of Goods and Service Tax VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 1989 OF 2023 FEBRUARY 15, 2023 P.R. Singh, Ms. Shalini Singh and Ms. Priyanka Goel, Advs. for the Petitioner. Aditya Singla, Sr. Standing… Read More »
Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court HIGH COURT OF MADRAS Tvl.Al-Madhina Steel Traders v. Superintendent/Intelligence Officer (ECM) ABDUL QUDDHOSE, J. W.P. NO.3110 OF 2023 W.M.P. NO.3177 OF 2023 FEBRUARY 7, 2023 D. Vijayakumar for the Petitioner. Sai Srujan Tayi and K. Vasantha Mala for the Respondent.… Read More »
Audit report in GST can not be issued within 7 days of Notice : High Court HIGH COURT OF KARNATAKA Tinton River Palms v. State of Karnataka B.M. SHYAM PRASAD, J. WRIT PETITION NO. 1937 OF 2023 (T-RES) JANUARY 30, 2023 K.M. Shivayogi Swamy, Adv. for the Petitioner. Hema Kumar. K. for the Respondent. ORDER 1. The petitioner has… Read More »
GST Department can not presume that goods were Transported twice using same e-way bill : High Court HIGH COURT OF ALLAHABAD S.R. Sales v. State of U.P. ROHIT RANJAN AGARWAL, J. WRIT TAX NO. – 1658 OF 2018 FEBRUARY 2, 2023 ORDER Rohit Ranjan Agarwal, J. – Heard Sri Devansh Misra, Advocate holding brief of Sri… Read More »
Order Passed under GST against taxpayer without Personal hearing is Invalid : High Court HIGH COURT OF ALLAHABAD Bharat Mint and Allied Chemicals v. Commissioner of Commercial Tax SURYA PRAKASH KESARWANI AND JAYANT BANERJI, JJ. WRIT TAX NO. 1029 OF 2021 MARCH 4, 2022 Abhinav Mehrotra and Satya Vrata Mehrotra for the Petitioner. C.S.C. and A.S.G.I. for the Respondent. ORDER 1. Heard Sri Abhinav Mehrotra,… Read More »