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 »
GST Appeal can not be rejected because it was filed manually : High Court HIGH COURT OF ANDHRA PRADESH Ali Cotton Mill v. Appellate Joint Commissioner (ST) U. DURGA PRASAD RAO AND MS. J. UMA DEVI, JJ. WRIT PETITION NO. 3308 OF 2021 FEBRUARY 11, 2021 ORDER U. Durga Prasad Rao, J. – The petitioner seeks writ of mandamus declaring… Read More »
Serve physical copy of show cause notice to assessee through registered post or speed post or courier and upload the same in GST portal HIGH COURT OF MADRAS Pushpam Reality v. State Tax Officer C. SARAVANAN, J. W.P.NOS.27651, 27654 & 27657 OF 2021 AND OTHERS FEBRUARY 4, 2022 Adithya Reddy for the Petitioner. Ms. Amirta Poonkodi Dinakaran for… Read More »
No Detention of Goods can be done for mismatch in the quantities of Eway bill and Invoice : High Court IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.25057 of 2021 Date of decision : March 14, 2022 M/s Raghav Metals …Petitioner Versu State… Read More »
GST Refund Application can not Rejected due to Delay : High Court Allahabad High Court Gamma Gaana Limited Vs Union of India Writ Tax No. 173 of 2022 03/03/2022 Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. None appears for the respondent nos. 1… Read More »