GST Exemption available to Services of loading, unloading, packing, storage or warehousing of imported wheat : HC This Court is of the view that the impugned order holding that services of loading, unloading, packing etc., rendered in relation to the wheat imported is not entitled to exemption in terms of S.No.54(e) of Notification No. 12… Read More »
GST and interest Payment in installment allowed due to financial hardship of assessee : HC HIGH COURT OF CALCUTTA Neel Kamal v. Assistant Commissioner, State Tax MD. NIZAMUDDIN, J. W.P.A. NO. 28930 OF 2023 JANUARY 9, 2024 Sanjib Bandyopadhyay for the Petitioner. Bhaskar Prosad Banerjee, Ms. Manasi Mukherjee, Anirban Ray, Md. T.M. Siddiquui, T. Chakraborty and S. Sanyal for the Respondent. ORDER 1. Heard learned… Read More »
GST assessment order passed against the dead person is not Valid : High Court Madras High Court 1.Rekha.S 2.Kavitha.S 3.Sudha.V 4.M.K.Nithish 5.M.K.Ganesh Vs Assistant Commissioner (ST) W.P.No.35411 of 2023 and W.M.P.No.35374 of 2023 19/12/2023 This writ petition has been filed challenging the impugned order dated 01.03.2023 passed by the respondent. Mr. T.N.C.Kaushik, learned Additional Government… Read More »
GST NOTICE NEW LIMIT FOR MISMATCH OF GSTR 1 GSTR 3B & GSTR 2B I DRC 01B I DRC 01C GST RETURN FILER
GST Registration rightly cancelled by GST officer if it was obtained by uploading forged documents : High Court HIGH COURT OF CALCUTTA Suresh Kumar Chaudhary v. Assisstant Commissioner T. S. SIVAGNANAM, CJ. AND SUPRATIM BHATTACHARYA, J. MAT NO. 2012 OF 2023 CAN NO. 1 AND 2 OF 2024 JANUARY 9, 2024 ORDER 1. Upon perusal of the… Read More »
GST Notice not valid if it does not give any clarity as to the allegation of availing of fraudulent input tax credit : High Court HIGH COURT OF DELHI Kundan Impex v. Principal Commissioner of Department of Trade and Taxes SANJEEV SACHDEVA AND RAVINDER DUDEJA, JJ. W.P.(C) NO. 164 OF 2024 CM APPL. NO. 788 OF 2024… Read More »
The appellate authority could not have taken a decision on the issue, which did not emanate from the order passed by the original authority. HIGH COURT OF CALCUTTA Radiant Enterprises (P.) Ltd. v. Joint Commissioner, CGST & CX (Appeal-I) T. S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. M.A.T. NO.9 OF 2023 I.A. NO. CAN 1 OF 2023 JANUARY… Read More »
Assessee allowed to file Appeal as he was unaware of proceedings due to death of his consultant : High Court HIGH COURT OF MADRAS Samadhu Medicals v. Deputy State Tax Officer/Deputy Commercial Tax Officer KRISHNAN RAMASAMY, J. W.P NO. 35228 OF 2023 W.M.P. NO. 35209 OF 2023 DECEMBER 18, 2023 Rajkumar P. for the for Petitioner. Mrs. K.… Read More »
GST Number can not be cancelled by AO solely on basis of a letter received from another authority Held It is necessary for the Proper Officer to independently arrive at a satisfaction as to the circumstances as set out in Section 29(1) or 29(2) of the CGST Act.. Order is set aside You can reach… Read More »
CA Debartment by NAFRA for 10 years for non-submission of audit file despite repeated reminders Pursuant to information received from SEBI about non-compliance with accounting standards by company, NFRA initiated investigation into professional conduct of statutory auditors of a listed company under section 132(4) of the Companies Act, 2013. To investigate, the audit files and… Read More »