GST Number Cancellation if LATE FEES AND INTEREST NOT PAID, High Court decision Latika Ghosh Vs The Commercial Tax Officer/Assistant Commissioner (Calcutta High Court) MAT 112 of 2022 With IA No. CAN 1 of 2022 01/03/2022 This intra court mandamus appeal filed by the appellant challenging the order dated 20.12.2021 in WPA 19537/2021 by which… Read More »
How to Amend or Cancel E invoice in GST Amendment / Cancellation of E Invoice in GST Can I amend details of a reported invoice for which IRN has already been generated? Amendments are not possible on IRP. Any changes in the invoice details reported to IRP can be carried out on GST portal (while… Read More »
GST Tax payers with turnover between Rs. 20 Cr and Rs. 50 Cr are enabled for testing on Sandbox As per the notification No. 01/2022-Central Tax Dated :24-02-2022, e-Invoicing is mandatory for the taxpayers with annual turnover more than Rs.20 crores from 1st April 2022. The taxpayer can check his eligibility of e-Invoicing at Option… Read More »
Pre-deposit for Filing GST Appeal is Mandatory : High Court Kerala High Court Nico Tiles Vs State Tax Officer WP(C) No. 26301 of 2021 15/02/2022 Petitioner challenges a series of monthly assessment orders issued under section 62 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). As per the impugned orders… Read More »
Refund eligible on ITC received from Input Service Distributor lying unutilized due to exports : High Court HIGH COURT OF GUJARAT IPCA Laboratories Ltd. v. Commissioner J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. SPECIAL CIVIL APPLICATION NO. 638 OF 2021 FEBRUARY 18, 2022 Anandodaya S. Mishra for the Petitioner. Nikunt K. Raval for the Respondent. ORDER J.B. Pardiwala, J.—… Read More »
AUTHORITY FOR ADVANCE RULINGS, UTTAR PRADESH Shyam Sundar Sharma, In re ABHISHEK CHAUHAN AND DINESH KUMAR VERMA, JJ. ADVANCE RULING NO. UP ADRG 71 OF 2021 JANUARY 1, 2021 PROCEEDINGS ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s. Shyam Sundar Sharma, 21, Icon Vatika Vigyan Vihar,… Read More »
Frame Rules for issue of Summon under GST Act : High Court Bombay High Court Shalaka Infra-Tech India Pvt. Ltd. Vs The Union of India Writ Petition No.1745 of 2022 21/02/2022 Writ petition has been filed by the petitioners on various grounds. In paragraph 4.6 of the petition, it is averred by the petitioners… Read More »
Cancelled GST Should be revoked even if appeal not filed within time : High Court HIGH COURT OF MADRAS Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) SARAVANAN, J. W.P. NOS. 25048, 25877 OF 2021 & 132, 134 OF 2022 & OTHERS JANUARY 31, 2022 By this common order, all the Writ Petitions are being… Read More »
Guidlines for issue of DRC 7 if Vehicle Detained under Eway bill provisions Office of the Commissioner of State Tax Maharashtra State, Mumbai 8th Floor, GST Bhavan, Mazgaon Mumbai- 400 010. Internal Circular (RESTRICTED CIRCULAR FOR OFFICE USE ONLY) No. JC(BCP)/DRC-07/E-waybill/B 212 , Mumbai. Date. 02/03/2022 Internal Circular No. 04 A of 2022 Subject: Guidelines… Read More »
Vehicle Can be Released on Payment of Fine even though Goods are not released Punjab & Haryana High Court Vijay Mamgain Vs State of Haryana & ors. CWP-1564-2022 (O&M) 15/02/2022 1. By this petition the petitioner has challenged the action of the respondents in not releasing the conveyance even though he had paid the fine… Read More »