Category Archives: GST Judgments

Refund eligible of ITC received from Input Service Distributor lying unutilized due to exports : High Court

By | March 6, 2022

Refund eligible on ITC received from Input Service Distributor lying unutilized due to exports : High Court HIGH COURT OF GUJARAT IPCA Laboratories Ltd. v. Commissioner J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. SPECIAL CIVIL APPLICATION NO. 638 OF 2021 FEBRUARY  18, 2022 Anandodaya S. Mishra for the Petitioner. Nikunt K. Raval for the Respondent. ORDER J.B. Pardiwala, J.—… Read More »

ITC is blocked on assignment rights of an industrial plot : AAR

By | March 4, 2022

ITC is blocked on assignment rights of an industrial plot : AAR AUTHORITY FOR ADVANCE RULINGS, GUJARAT J M Chemicals Trade Name Manjuben Rameshchandra Gupta (Legal Name), In re SANJAY SAXENA AND ARUN RICHARD, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/55 OF 2021 (IN APPLICATION NO. ADVANCE RULING/SGST & CGST/2021/AR/29) OCTOBER  18, 2021 Darshan D. Jain, CA for the Applicant.… Read More »

No Penalty even if E-Way Bill Expired : High Court

By | March 3, 2022

No Penalty even if E-Way Bill Expired : High Court Calcutta High Court Ashok Kumar Sureka Vs Assistant Commissioner WPA No. 11085 of 2021 01/03/2022 Heard learned advocates appearing for the parties.  In this writ petition, petitioner has challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated… Read More »

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 »