Bank Guarantee can not be demanded for relasing GST Refund : High Court HIGH COURT OF RAJASTHAN Raj Kamal Cargo Movers v. Assistant Commissioner, Jaipur ARUN BHANSALI AND ASHUTOSH KUMAR, JJ. D.B. CIVIL WRIT PETITION NO. 5744 OF 2023 DECEMBER 20, 2023 Vikram Kumar Gogra for the Petitioner. Ayush Singh, Ajay Singh and Punit Singhvi for the Respondent. JUDGMENT 1. This writ petition has… Read More »
Rectification in GSTR 1 to be allowed after expiry of time to enable the Assesse to claim Refund : High Court HIGH COURT OF PUNJAB AND HARYANA Satyam Auto Components (P.) Ltd. v. Union of India MS. RITU BAHRI AND MRS. MANISHA BATRA, JJ. CWP NO. 8019 OF 2020 (O&M) OCTOBER 5, 2023 Sandeep Goyal for the Petitioner. Anshuman… Read More »
Consider assessee’s Rectification application who mistakenly claimed ITC under CGST & SGST instead of under IGST : High Court HIGH COURT OF KERALA Divya S. R. v. Union of India DINESH KUMAR SINGH, J. WP(C) NO. 38 OF 2024 JANUARY 3, 2024 Sreeji M.M and Madhusoodanannair. P, Advs. for the Petitioner. Smt. Jasmine M.M. for the Respondent. JUDGMENT 1. The petitioner,… Read More »
Order of blocking ITC due to non-existent of supplier to be recalled if supplier’s change of address was approved on GST Portal : High Court HIGH COURT OF ALLAHABAD Amarnath Trading Co. v. State of U.P. SAUMITRA DAYAL SINGH AND MANJIVE SHUKLA, JJ WRIT TAX NO. 1367 OF 2023 JANUARY 11, 2024 Praveen Kumar for the Petitioner. C.S.C. for the… Read More »
GST Notice uploaded on GST portal but not served physically, Assessee was unaware hence order not valid HIGH COURT OF MADRAS Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer KRISHNAN RAMASAMY, J. W.P. NO. 35453 OF 2023 W.M.P. NO. 35420 OF 2023 DECEMBER 19, 2023 M.V. Swaroop and Ms. Rukmani Venugopalan for the Petitioner. Ms. E. Ranganayaki for the… Read More »
GST Notice not Valid if uploaded on GST portal after assessee had cancelled its registration : High Court In the present case, when the petitioner had cancelled its registration in the year 2019, a proper notice was required to be issued to it under section 74 of the Act at its address. However, the authorities… Read More »
GST NOTICE I NEW CHANGE on GST PORTAL I GST RETURN FILER BE AWARE I CA SATBIR SINGH Following Notices/Orders issued by tax authorities are available under “Notices and Orders”: Notice/Orders/Intimations pertaining to registration including new registration, amendment, cancellation, revocation and other communications. Notices issued by System to return defaulters in Form GSTR-3A. Notices pertaining… Read More »
Conclude investigation expeditiously as Consultant misused of DSC for filing false GST returns : HC HIGH COURT OF CALCUTTA Sauryajyoti Renewables (P.) Ltd. v. State of West Bengal JAY SENGUPTA, J. W.P.A. NO. 24128 OF 2023 JANUARY 2, 2024 Arundhati Banerjee, Kaustav Banerjee and Ms. Ria Kundu for the Petitioner. Somnath Ganguli, Balarko Sen and Sukalpa Seal for the Respondent. ORDER 1. Affidavit of service… Read More »
Seized documents copies should be provided so that assessee can file effective responses to GST Notice : High Court HIGH COURT OF BOMBAY Harp Resorts (P.) Ltd. v. Union of India M.S. SONAK AND VALMIKI SA MENEZES, JJ. WRIT PETITION NOS. 2836 AND 2837 OF 2023 DECEMBER 13, 2023 Gaurish Agni, Sharmad Kane and K. Kavlekar for the Petitioner. Raviraj Chodankar and Ms. Prianka… Read More »
If Taxpayer does not appear for Personal hearing , he can not complain about violation of principles of natural justice : High Court We find that the petitioner had no justifiable reason for not appearing for personal hearing on the date fixed. If a person does not avail the opportunity of personal hearing, he cannot… Read More »