No Anticipatory bail under GST if Taxpayer involved in economic fraud & running business from bogus address : HC I find that this is not to be a fit case in which indulgence of granting anticipatory bail should be exercised because it has come on record that the applicant’s firm was found indulging in running… Read More »
No recovery of Interest for delay in Filing GSTR 3B return unless Notice issue u/s 73 or Sec 74 : HC Due date as reflected in GSTN Portal as “31st March, 2019” for furnishing of GSTR-3B monthly return for the months of February and March, 2018. Interest has been determined without initiating any adjudication process… Read More »
Taxpayer paid fine in lieu of Confiscation , Release Detained Goods and Vehicle : HC Petitioner has already paid the amount of Rs. 1,17,832/, which is more than the amount of fine in lieu of confiscation, in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act,… Read More »
Goods can’t be detained for without e-way bill if tax already paid at the time of import: HC We are of the view that at the time of detention and seizure of goods or conveyance, the first thing the authorities need to look into closely is the nature of the contravention of the provisions of… Read More »
GST Authority pay IGST refund with interest from date of shipping bill after following due procedure: HC HIGH COURT OF KERALA Akay Flavours & Aromatics (P.) Ltd. v. Central Board of Indirect Taxes & Customs ALEXANDER THOMAS, J. W.P. (C). NO. 29537 OF 2019 (N) JANUARY 20, 2020 John Varghese and A.L. George, for the Petitioner. Thomas Mathew Nellimoottil,… Read More »
GST Notice demanding Interest not valid as SCN not issued : HC Assuming that sub section (1) of Section 73 is not applicable, in our view, before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with before making a demand for interest under sub section (1)… Read More »
GST Order levying Interest not Valid as passed without hearing Taxpayer : HC GST Order levying Interest:HC HIGH COURT OF PATNA Gaya Marketing v. State of Bihar SANJAY KAROL, CJ. AND ANIL KUMAR UPADHYAY, J. CIVIL WRIT JURISDICTION CASE NO. 23783 OF 2019 JANUARY 14, 2020 Gautam Kumar Kejriwal, Advocate for the Petitioner. Vikash Kumar, for the Respondent. ORDER… Read More »
GST Tran-1 filing allowed if could not be uploaded due to technical glitches: HC The respondents herein had tried to upload form GST TRAN-1, but it could not be filed on account of technical glitches in terms of poor network connectivity and other technical difficulties at common portal. Under the circumstances, this Court has gone… Read More »
GST Portal Can not be opened for TRAN 1 Filing if no technical glitches while uploading : HC GST Portal HIGH COURT OF RAJASTHAN Shree Motors v. Union of India ARUN BHANSALI, J. S.B. CIVIL WRIT PETITION NOS. 440 & 266 OF 2020 MARCH 18, 2020 Sharad Kothari and Prateek Gattani for the Appellant. Rajvendra Saraswat for the Respondent. JUDGMENT… Read More »
Open GST portal or allow manual filing of Tran-1 if could not be filed due to technical error : HC Open GST The claim of the petitioner is that initially, it tried to upload the details of the VAT credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some… Read More »