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Search results for: Jharkhand High Court

Jharkhand HC's Order In Case of M/s. R.K. Transport & Constructions Limited vs. State of Jharkhand

Jharkhand HC Acts Against Supplier for GSTR-1 Non-Filing and Non-Remittance of GST Collections

The Jharkhand High Court held that the State GST authorities are duty-bound under Section 76 of the Jharkhand GST Act (JGST), 2017, to initiate action against any person who collects tax but fails to remit it, regardless of whether the supplier is registered under the CGST or JGST. Jurisdictional excuses or supplier defaults cannot result […]

Jharkhand HC's Order in The Case of M/s New Punjab Motor Transport vs. The Commissioner of Income Tax

Jharkhand HC Quashes ITAT Order on Section 40(a)(ia) Based on Overruled SC Precedent

The Jharkhand High Court has overturned a decision made by the Income Tax Appellate Tribunal (ITAT) Circuit Bench in Ranchi. The Court found that the Tribunal’s ruling relied on an earlier case that has since been dismissed by the Supreme Court. Earlier, the whole addition of the Assessing officer has been removed by the tribunal […]

Allahabad HC Order In Case of M/S Xestion Advisor Private Limited vs Additional Commissioner Grade II and Another

Allahabad High Court Quashes GST Orders Over Lack of Mandatory Notice U/S 46

The Allahabad High Court recently cancelled a tax assessment and subsequent decisions made against a company. This action was taken because the tax authorities had failed to properly notify the company before making the assessment, which is required by law. M/S Xestion Advisor Private Limited, the applicant’s company, is in the management consultancy services approach […]

Jharkhand HC's Order in The Case of M/s. BLA Infrastructure Private Limited vs The State of Jharkhand

Jharkhand HC: Rejection of GST Refund Claim for Statutory Pre-Deposit on Limitation Grounds is Invalid

In a ruling, the Jharkhand High Court determined that denying a claim for a refund of a regulatory pre-deposit made under Section 107(6)(b) of the GST Act is not legally sustainable if the claim was submitted after the two-year limitation period outlined in Section 54(1). The Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice […]

Jharkhand HC's Order in The Case of TATA Steel Ltd. vs. State of Jharkhand

Jharkhand HC Directs GST Dept to Refund INR 1.23 Crore to Tata Steel

The Jharkhand High Court has directed the department to refund ₹1,23,22,617 in GST to Tata Steel, which operates the largest steel plant in Jamshedpur, Jharkhand. The business claims the Input Tax Credit (ITC) on Compensation Cess paid for the purchase of coal, a vital raw material, under section 8(2) of the Goods and Services Tax […]

Jharkhand HC's Order in The Case of Limra Traders vs. The State of Jharkhand

Jharkhand HC: Tax Authorities Must Follow Due Process; Penalized for Violating Natural Justice

The state tax authorities have been asked by the Jharkhand High Court to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan remarked that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard […]

Jharkhand HC's Order in The Case of M/s. Castrol India Limited vs. The State of Jharkhand

Jharkhand HC: Retaining Excess Tax After Demand Reduction Violates Articles 14 and 265

The Jharkhand High Court mentioned that retaining the balance amount by the department after the tax demand is reduced constitutes a breach of Article 14 and Article 265 of the Constitution. It was noted by the Division Bench of Chief Justice M.S. Ramachandra Rao and Justice Deepak Roshan that the department could not hold the […]

Jharkhand HC's Order In Case of M/s. Ram Constructions vs. Union of India

Jharkhand HC: GST Credit Allowed on Delayed GSTR-3B, Directs Refund of Penalty and Interest to Petitioner

It was held by the Jharkhand High Court that the Goods and Services Tax ( GST) Input Tax Credit ( ITC ) is permissible even on the late filing of the Goods and Services Return GSTR-3B for the FY 2017-18 while asking for a Refund of Penalty & Interest to the petitioner. M/s. Ram Constructions, […]

Jharkhand HC's Order In Case of M/s. Marang Buru Trust vs. The State of Jharkhand

Jharkhand HC Sustains the Cancellation of GSTIN for Lethargic Delay in Filing GST Appeal U/S 107 Beyond 1 Year

The High Court of Jharkhand in a ruling carried that the stagnant approach of filing plea u/s 107 of Central Goods and Service Tax (CGST), Act 2017 to the appellate forum post 1 year and 20 days delay shall not be considered and kept the GST registration cancellation. The applicant, M/s. Marang Buru Trust asked […]

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