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The case of Surana and Company vs. Union of India reached the Chhattisgarh High Court related to the non-refund of a 6% differential GST obligation carried via contractors for works contracts. The court rendered the refund of the excess tax filed in the said duration. The applicability of notification No.11/2017-Central Tax (Rate), amended by notification […]
The constitutional validity of Section 16(4) of the CGST Act is been upheld by the Chhattisgarh High Court which states the time duration where a registered assessee is needed to claim the ITC. Justice Sanjay K. Agrawal and Justice Radhakishan Agrawal’s bench noted that Section 16(4) of the CGST Act doesn’t contravene Articles 14, 19(1)(g), […]
The Chhattisgarh High Court has ruled in a case involving a construction company in Korba. The company was challenging a GST (Goods and Services Tax) order. The court stated that the company can file an official appeal once the Goods and Services Tax Appellate Tribunal, the body that handles such disputes, is fully operational in […]
The Chhattisgarh High Court has decided that the final amount that can be charged for taxes, interest, and penalties related to the GST can’t be more than what was stated in the initial notice. The court also emphasised that no additional charges can be made beyond what is mentioned in that show cause notice. A […]
The Chhattisgarh High Court ruled that no coercive measures will be taken against taxpayers if they cooperate with the GST investigation into bogus ITC claims. Harsh Wadhwani, proprietor of Vijay Laxmi Trade Company, and his authorised representative, submitted a writ petition, contesting the proceedings begun by the Directorate General of GST Intelligence (DGGI). The applicants […]
The Chhattisgarh High Court has made a significant ruling concerning Bharat Aluminium Company Limited (BALCO) regarding Input Tax Credit (ITC) on Compensation Cess related to imported coal. The court dismissed BALCO’s appeal, stating that the ITC for Compensation Cess is not permissible for electricity generated and supplied to an employee township. The judgment emphasises that […]
Section 143(1)(a) of the Income Tax Act, 1961 (the 1961 Act), cannot be invoked by the Assessing Officer (AO) to disallow a claim when the issue involved such as the deductibility of employees’ contributions to EPF/ESI under Section 36(1)(va) is pending consideration before the Supreme Court, as in Checkmate Services Pvt. Ltd. vs. CIT [(2023) […]
The Chhattisgarh High Court carried an ex-parte assessment u/s 144 of the Income Tax Act, 1961, against a taxpayer who failed to take part in assessment proceedings or describe the cash deposit source of ₹11,44,070 in his bank account. The bench Justices Sanjay K Agrawal and Amitendra Kishore Prasad remarked that under sections 68 and […]
Section 16(4) of the Goods and Services Tax (GST) Act is the attractive provision permitting assessees to avail the ITC lessening the cascading effect that is in the VAT regime which came with the influential catches and setbacks levied in the form of the conditions to be fulfilled transferring the vested ITC nature to a […]
