No penalty for non-filling of Part B of e-way bill if invoice contain details of vehicle : High Court HIGH COURT OF ALLAHABAD Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax SHEKHAR B. SARAF, J. WRIT TAX NO. 352 OF 2023 JANUARY 16, 2024 Pooja Talwar for the Petitioner. C.S.C. for the Respondent. ORDER Shekhar B.… Read More »
GST Order not valid if Notice not issued but only Summary of show cause notice was issued : High Court Alok Steel Industries (P.) Ltd. v. State of Jharkhand RONGON MUKHOPADHYAY AND DEEPAK ROSHAN, JJ. W.P. (T) NO. 5408 OF 2023 DECEMBER 11, 2023 Sumeet Gadodia, Shilpi Sandil Gadodia and Ranjeet Kushwaha, Advs. for the Appellant. Aditya Kumar Pandey for the Respondent. JUDGMENT… Read More »
Final Audit Report to be quashed if reply of the Taxpayer not considered by GST Officer : High Court HIGH COURT OF ANDHRA PRADESH PBL Transport Corporation (P.) Ltd. v. Assistant Commissioner (ST) RAVI NATH TILHARI AND HARINATH NUNEPALLY, JJ. WRIT PETITION NO.33477 OF 2023 JANUARY 4, 2024 JUDGMENT (per Hon’ble Sri Justice Ravi Nath Tilhari) –… Read More »
Order rejecting the ITC claim is not valid if relevant documents not considered by GST Officer : High Court HIGH COURT OF MADRAS Ingram Micro India (P.) Ltd. v. State Tax Officer SENTHILKUMAR RAMAMOORTHY, J WRIT PETITION NO.594 OF 2024 W.M.P.NOS.577 & 578 OF 2024 JANUARY 12, 2024 G. Natarajan, for the Petitioner. Mrs. K. Vasanthamala, for the Respondent.… Read More »
No Interest is Payable if Tax is Deposited in Electronic Cash Ledger but GSTR 3B is Filed Belatedly. In Eicher Motors Limited Hon’ble Madras High Court on 23/01/2024 settled the issue and great relief for the tax payers who has deposited the tax in Electronic Cash Ledger but couldn’t adjust it or file their GSTR… Read More »
GST Appellate Authority should condone the delay in filing appeal beyond 4 months : High court HIGH COURT OF CALCUTTA Arvind Gupta v. Assistant Commissioner of Revenue State Taxes HIRANMAY BHATTACHARYYA, J. WPA NO. 2904 OF 2023 JANUARY 4, 2024 Boudhayan Bhattacharyya, Ms. Stuti Bansal and Ms. Rinki Saha for the Petitioner. Pretom Das, Dilip Kumar Agarwal, Ratan Banik and Biswaraj Agarwal for the Respondent.… Read More »
Final stage of preparations for Interim Union Budget 2024 commences with Halwa Ceremony Posted On: 24 JAN 2024 6:41PM by PIB Delhi The Halwa ceremony, marking the final stage of the Budget preparation process for Interim Union Budget 2024, was held in North Block, today, in the presence of Union Finance & Corporate Affairs Minister… Read More »
GST Exemption to solid waste management & sanitation work carried on at instance of local authorities HIGH COURT OF PATNA Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Ltd. v. State of Bihar K. VINOD CHANDRAN, CJ. AND PARTHA SARTHY, J. CIVIL WRIT JURISDICTION CASE NO.7635 OF 2023 DECEMBER 4, 2023 D.V. Pathy and Hiren Karan, Advs. for the Petitioner. Raghwanand and Pratik… Read More »
Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017. 23/01/2024 Mandatory Bank Account Details Submission as per law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish details of their bank account/s… Read More »
GST order not valid if reply to SCN wasn’t considered by AO before passing demand order : High Court HIGH COURT OF MADRAS MakeMyTrip (India) (P.) Ltd. v. State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W. P. NOS. 96, 102, 104 OF 2024 & OTHS. W.M.P. NOS. 103, 104 OF 2024 AND OTHS. JANUARY 18, 2024… Read More »