Category Archives: GST

GST Demand order not valid if mistake was rectified by filing GSTR-9C : High Court

By | February 5, 2024

GST Demand order not valid if mistake was rectified by filing GSTR-9C : High Court HIGH COURT OF CALCUTTA Sanjeevani Gum Udyog v. State of West Bengal MISS. AMRITA SINHA, J W.P.A NO. 88 OF 2024 JANUARY  24, 2024 Dhiraj Lakhotia, Radhika Agarwal, Ashok Goel and Meghana Joshi for the Petitioner. Momenur Rahman, Ms. Rima Sarkar and Ratan Banik for the Respondent. ORDER 1. Supplementary affidavit… Read More »

Category: GST

GST Demand for interest to be redetermined due to retrospective effect toamedment : High Court

By | February 5, 2024

GST Demand for interest to be redetermined due to retrospective effect toamedment : High Court HIGH COURT OF RAJASTHAN Swift Motors v. Superintendent Central Goods & Service tax ARUN BHANSALI AND YOGENDRA KUMAR PUROHIT, JJ. D.B. CIVIL WRIT PETITION NO. 2415 OF 2020 JANUARY  16, 2024 Lokesh Mathur for the Petitioner. Rajvendra Saraswat and Arpit Mehta for the Respondent. ORDER 1. This writ… Read More »

Category: GST

GST Department can not seize Cash during search : High Court

By | February 3, 2024

GST Department can not seize Cash during search : High Court HIGH COURT OF DELHI Goyal Metal Udyog v. Commissioner of Central Goods & Services Tax VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 7618 OF 2019 CM APPL. NO. 42253 OF 2019 AUGUST  22, 2023 Ruchir Bhatia and Rakesh Kumar, Advs. for the Petitioner. Harpreet Singh, Ms. Suhani Mathur and Jatin Kumar Gaur,… Read More »

Category: GST

No reversal of ITC due to retorespective cancellation of supplier gst regiatration if documentary evidence was duly produced: HC

By | February 1, 2024

No reversal of ITC due to retorespective cancellation of supplier gst regiatration if documentary evidence was duly produced: HC HIGH COURT OF MADRAS TVL.Cleon Optobiz (P.) Ltd. v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. WRIT PETITION NO.495 OF 2024 W.M.P.NOS.510 & 512 OF 2024 JANUARY  19, 2024 Ms. Rukmani Venugopalan for the Petitioner. Ms. Amirta Poonkodi Dinakaran,… Read More »

Category: GST

Rs 1,72,129 crore gross GST revenue collected during January 2024, 2nd highest ever

By | January 31, 2024

₹1,72,129 crore gross GST revenue collected during January 2024; records 10.4% Year-on-Year growth At ₹1,72,129 crore, GST collections are 2nd highest ever; crosses ₹1.70 lakh crore mark for the third time in FY 2023-24 With overall collection reaching ₹16.69 lakh crore, GST collections register 11.6% Y-o-Y growth in 10-month period Posted On: 31 JAN 2024… Read More »

Category: GST

Assessee can file rectification of GSTR 1 to correct inadvertent error : High Court

By | January 31, 2024

Assessee can file rectification of GSTR 1 to correct inadvertent error : High Court HIGH COURT OF BOMBAY Anvita Associates v. Union of India G.S. KULKARNI AND FIRDOSH P. POONIWALLA, JJ. WRIT PETITION NO. 602 OF 2024 JANUARY  15, 2024 ORDER 1. We have heard Mr.Bapat, learned Counsel for the Petitioner and Ms.Vyas, learned Counsel for Respondent-State. 2. This… Read More »

Category: GST

GST registration can’t be cancelled retrospectively just because assessee failed to file returns : High Court

By | January 31, 2024

GST registration can’t be cancelled retrospectively just because assessee failed to file returns : High Court HIGH COURT OF DELHI Aryan Timber Store v. Sales Tax Officer SANJEEV SACHDEVA AND RAVINDER DUDEJA, JJ. W.P.(C) NO. 628 OF 2024 CM. APPEAL NOS. 2749 AND 2748 OF 2024 JANUARY  18, 2024 Gaurav Gupta, Adv. for the Petitioner. Rajeev Aggarwal and Ms. Samridhi Vats,… Read More »

Category: GST

Notification No 05/2024 – CENTRAL TAX

By | January 31, 2024

Notification No 05/2024 – CENTRAL TAX MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 30th January, 2024 No. 05/2024 – CENTRAL TAX G.S.R. 77(E).— In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12… Read More »

Category: GST