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Search results for: Guwahati High Court

Allahabad HC's Order in The Case of M/S Maa Kamakhya Trader vs. Additional Commissioner Grade 2 And Another

Allahabad High Court: GST Authority Can’t Alter Stand After Verifying Goods and Invoices During Transit

The Allahabad High Court noted that while conducting verification, the authority cited the details of the goods found and verified the accuracy of the invoices and goods in transit. It ruled that the authority cannot later change its position and claim that the goods did not match the invoice. Justice Piyush Agrawal Ruled That “Once […]

Guwahati High Court's Order for Sanjoy Nath

Guwahati HC: Upon Filing Due Returns & Paying Tax, Extra Charges and Penalties, GSTIN Will Be Restored

The esteemed Guwahati High Court, in the matter of Sanjoy Nath v. Union of India [WP No. 6366 of 2023, dated November 29, 2023], resolved the writ petition by instructing the Revenue Department to undertake requisite measures to reinstate the Petitioner’s GST registration, provided that the Petitioner is willing to adhere to all the stipulations […]

Delhi HC's Order for Polytec Industries

Delhi HC: GSTIN Can’t be Cancelled With Retrospective Effect for Non-filing of Returns

The Delhi High Court held that only the case that an assessee does not furnish the returns for a certain duration does not direct that the registration of the assessees needed to be cancelled with the retrospective date indeed covered the duration when the returns get filed and the assessee was compliant. Justice Sanjeev Sachdeva […]

Allahabad HC's Order for M/S Ennkay Timbers

Allahabad HC: Re-active GSTIN as Non-filing of Return within Time Due to Health Issues

The Allahabad High Court has ordered the reinstatement of the GST registration of a business entity that was unable to file its returns on time due to extenuating circumstances. The Court acknowledged that the petitioner’s mother and sister had passed away after suffering from a prolonged illness, causing significant mental and financial strain on the […]

Chhattisgarh HC's Order in The Case of Raj Kumar Bothra vs. Deputy Commissioner Of Income Tax

Chhattisgarh HC: Section 143(1)(a) Cannot Be Invoked to Disallow EPF/ESI Claims Pending Before SC

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) […]

GST Notices Arrive After 3 Years of Filing Returns, Resulting in a Pile of Complaints

Surge in Appeals as GST Authorities Issue Tax Notices for Old Returns

The businesses have proceeded to the High Court challenging the legal validity of the notices who obtained the GST notices in December 2023 and January of this current year as of the extension of the due date for the issuance of the GST notice. Before the centre, certain high courts have furnished the notices and […]

Calcutta High Court's Order for Ashok and Sons

HC Upholds Penalty Under GST: Authority Can Seize Goods and Detain Vehicles

Under Section 129 the GST department was legally allowed to charge a penalty, the Calcutta High court stated, including the SGST since the goods uncovered to be detained in the state’s territory. The bench of Justice Bibek Chaudhuri revealed the statutory authority can detain the vehicle and seize the goods as they are empowered under […]

Delhi HC's Order for Nirmal Kumar Mahaveer Kumar

Delhi HC: No Penalty for Missing Transportation Delay Reason After Expired GST E-Way Bill

The Delhi High Court said that the penalty for the expiry of an e-way bill is not justifiable if all documents created except the reason for the delay in the transportation of goods are not expressed. The applicant was represented by Mr Rahul Gupta with Mr Rakesh Kumar and the respondent was represented by. The […]

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