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It was carried by the Delhi High Court that refunds, be it from the balance left in the electronic cash or the Electronic Credit Ledger, are considered at par and the Commissioner under the Central Goods and Services Tax Act may withhold both in the practice of its powers u/s 108. Section 108 provides the […]
It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]
The Madras High Court in a ruling established a 150% penalty levied u/s 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) for sales/purchases suppression despite removing speculative additions. The petitioner, Ruckmani Electricals, is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act). On 13.12.2000, an inspection […]
The Madhya Pradesh High Court carried that Goods and Services Tax (GST) authorities cannot invoke penal provisions of the Indian Penal Code (IPC) when the alleged offence comes within the GST Act [Deepak Singhal v. Union of India and Others]. A Bench of Justices SA Dharmadhikari and DV Ramana quashed criminal proceedings initiated against a […]
The Madras High Court held that the GST commissioner could designate the proper officers for the assessment under the TNGST ( Tamil Nadu Goods and Services Tax ) Act, 2017. The taxpayer Abhinaya Constructions contested the impugned GST orders because the commissioner of GST had no authority to charge the power to the third respondent […]
The Gauhati High Court ruled that the State GST Authorities cannot take advantage of Notification No. 56/2023-CE, which is also otherwise ultra vires the CGST Act, 2017. Notification No. 56/2023-CE related to The bench of Justice Devashis Baruah has remarked that the GST Council has not made any suggestion to date, and despite that, the […]
The Andhra Pradesh High Court in a case mentioned that the petitioner can contest the cancellation of GST (Goods And Service Tax) registration by availing remedy u/s 30 of CGST (Central Goods And Service Tax) Act and disposed of the writ petition. The applicant Madeena Steels, proprietor is in the business of purchase and sale […]
The Madras High Court explained that Section 65 of the Central Goods and Services Tax ( CGST Act ), 2017 does not need the audit report to show the ‘Fraud or Misstatement or Suppression of Facts’ for Demand u/s 74 under the GST Act. A single bench of Justice Senthilkumar Ramamoorthy remarked, that nothing is […]
The Madras High Court in a ruling held that the Advance tax unutilized under the Value Added Tax (VAT) or Tamil Nadu VAT (TNVAT) has been permitted to be transitioned under Section 140 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST). A Single bench of Justice C. Saravanan, the language of Section […]
