Category Archives: GST

NEW E-Way Bill 2 Portal FROM 1ST JUNE 2024

By | May 29, 2024

Advisory on launch of E-Way Bill 2 Portal May 28th, 2024 GSTN is pleased to inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024. This portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in). The e-way bill 2 portal synchronises the e-way bill details with main portal within… Read More »

Category: GST

GST Order not valid as assessee was unaware of proceedings matter remanded back by HC

By | May 25, 2024

GST Order not valid as assessee was unaware of proceedings matter remanded back by HC HIGH COURT OF MADRAS Nagaraj Sangiah v. Superintendent of GST & Central Excise (Grp-IV) SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 6962 OF 2024 W.M.P.NOS. 7762, 7764 & 7766 OF 2024 APRIL  22, 2024   B. Sivaraman for the Petitioner. Rajinish Pathyil, Sr. SC for… Read More »

Category: GST

Penalty order not valid if e-way bill was downloaded prior to interception of vehicle: HC

By | May 25, 2024

Penalty order not valid if e-way bill was downloaded prior to interception of vehicle: HC HIGH COURT OF ALLAHABAD Mid Town Associates v. Additional Commissioner SHEKHAR B. SARAF, J. WRIT TAX NO. 433 OF 2020 MAY  9, 2024 Suyash Agrawal, Adv. for the Petitioner. Arvind Kumar Mishra, Standing Counsel for the Respondent. JUDGMENT 1. This is a writ petition… Read More »

Category: GST

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court

By | May 22, 2024

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court HIGH COURT OF MADRAS Gauresh Industries v. Deputy State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10783 OF 2024 W.M.P. NOS. 11885 & 11888 OF 2024 APRIL  25, 2024… Read More »

Category: GST

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India

By | May 22, 2024

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India HIGH COURT OF RAJASTHAN Savio Jewellery v. Commissioner, Central Goods and Service Tax PANKAJ BHANDARI AND MRS. SHUBHA MEHTA, JJ. D.B. CIVIL WRIT PETITION NO. 1910 OF 2024 MAY  2, 2024 Ms. Dipti Jindal, R.C. Agarwal and Ms.… Read More »

Category: GST

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court

By | May 22, 2024

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court HIGH COURT OF MADRAS Tvl. E.Clouds v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NOS. 10610, 10614 & 10617 OF 2024 W.M.P. NOS. 11682, 11684, 11688, 11690 & 11691 OF 2024 APRIL  23, 2024 G. Derrick… Read More »

Category: GST

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court

By | May 21, 2024

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court HIGH COURT OF MADRAS Imperial Shipping Service v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 11175 OF 2024 W.M.P. NOS.12248 & 12249 OF 2024 APRIL  29, 2024 Ms. C. Rekhakumari for the Petitioner. T.N.C. Kaushik ,… Read More »

Category: GST