GST can not be collected by hospitals on fees of trainees : High court HIGH COURT OF DELHI Association Of Diplomate Of National Board Doctors v. National Medical Commission VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 10326 OF 2021 CM APPL. NO. 31787 OF 2021 NOVEMBER 1, 2023 Sourabh Gupta, Puneet Yadav, Ms. Ananya Gupta and Ujjwal Choudhary, Advs. for the… Read More »
Assessment order is invalid if issued on same day of notice because opportunity granted was not real but illusory : High Court HIGH COURT OF MADRAS Tvl. Shanthi Vijay Granites v. Assistant Commissioner (ST), Hosur. MOHAMMED SHAFFIQ, J. W.P. NO. 615 OF 2021 W.M.P. NOS. 681 AND 683 OF 2021 OCTOBER 31, 2023 ORDER 1. This… Read More »
GST Notice not valid if date, time and venue of personal hearing not mentioned : High Court HIGH COURT OF CALCUTTA Goutam Bhowmik v. State of West Bengal SURYA PRAKASH KESARWANI AND RAI CHATTOPADHYAY, JJ. MAT 205 OF 2023 IA NO. CAN 1 OF 2023 JANUARY 9, 2024 Himangshu Kumar Ray and Abhilash Mittal for the Appellant. Subir Kumar Saha and Dilip Kumar… Read More »
NEW CHANGE I PAYMENT of GST made even more SIMPLER ON GST PORTAL I UPI I CA SATBIR SINGH
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 »