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Delhi HC's Order In Case of Kalpana Cables Products Pvt. Ltd Vs The Commissioner, Department of Trades and Taxes & ANR

Delhi HC: GSTIN Can’t be Cancelled Retrospectively for Non-filing GST Returns for 6 Months

The Delhi High Court ruled that Goods and Service Tax ( GST ) Registration cannot be cancelled retrospectively as of non-filing of returns for a continuous period of 6 months. The Court amended the impugned order to the extent that registration will now be deemed as cancelled w.e.f date 30.04.2019 i.e., the date from which […]

Delhi HC's Order In Case of Decolene Fibers Pvt. Ltd. VS Commissioner DGST and Ors.

An Order Approved without Providing an Opportunity for Clarification on SCN U/S 73: Delhi HC Instructs Re-Adjudication

Delhi High Court in a case asked for re-adjudication when the order passed u/s 73 of the Central Goods and Services Tax Act, 2017 without furnishing a chance to clarify the response concerning the Show Cause Notice (SCN). The applicant Decolene Fibers Pvt. Ltd. filed the writ petition against the show cause notice and order […]

Delhi HC's Order In Case of Dinesh Kumar Varma VS Sales Tax Officer Class

Dual GST Demand for Same Period: Delhi HC Instructs Re-adjudicate After Merging SCN

The Delhi High Court asked to re-adjudicate post clubbing two SCN mandating GST on the Identical Tax Duration. It was ruled that post clubbing SCN, it will be re-adjudicated via one proper officer under the law. The applicant Dinesh Kumar Varma, contested the order passed u/s 73 of the Central Goods and Services Tax Act, […]

Calcutta HC's Order In the Case of Ashish Kumar Sharma vs. the Deputy Commissioner, State Tax, Bureau

Calcutta HC: Tax Dept Can’t Impose Penalty Without Proof of Higher Value Than GST Invoice

The Calcutta High Court ruled that the GST department could not calculate the penalty amount on a higher value compared to the invoice value without proper proof and reason. The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has marked that a transporter or owner of the goods is forced to carry specific […]

Punjab & Haryana HC's Order for M/s Shree Digvijaya Woollen Mills Ltd

Profit Assumptions On Estimate Account U/S 41(1) Can’t Be Allowed, Punjab & Haryana HC Order

The addition made by the AO u/s 41(1) of the Income-tax Act on account of the sale of copper wire is been removed by the Punjab & Haryana High Court, learning that the AO incurred the additions beneath the stated provisions on the grounds of the presumption for the stated sale, post discovering no stock […]

Delhi HC's Order In Case of Mukesh Kumar Singh Versus Commissioner Of Delhi GST

GST | Delhi HC: Customers Lose Input Tax Credit (ITC) When GSTIN Cancelled Retroactively

One of the outcomes of cancelling the registration of the taxpayer with retrospective effect is that the taxpayer’s customers are refused the claim of the input tax credit for the supplies made by the taxpayer, the Delhi High Court ruled. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja witnessed that simply due to […]

Rajasthan HC's Order In Case of Faruk Rathore Vs Dy. Commissioner, CGST

Rajasthan HC: Imposing Heavy Penalties for E-way Bill Expired by Only 44 Minutes is Unjustified

In a case before the Rajasthan High Court, Faruk Rathore, Proprietor of M/s Hindustan Trading Company, contested the levying of a heavy penalty for a minor offence connected to a lapsed GST e-way bill during transit. The matter underscores the disproportionate penalties imposed under the Central Goods & Services Tax Act, 2017 (CGST Act, 2017). […]

Madras HC's Order in the Case Of Tvl. Kavinkumar Textiles V/s Deputy State Tax Officer-I, O/O the Assistant Commissioner

Madras HC Remands Case for Reconsideration: Disparity in GST Returns Ignored Despite Timely Payment

The Madras High Court ordered a reconsideration of the case about the timely payment of Goods and Services Tax (GST) dues, especially addressing differences between Goods and Services Tax Returns (GSTR) 1 and GSTR 3B. This order complied with the observation of the court that even after recognizing the prompt payment of GST dues, the […]

Kerala HC's Order in the Case of Anishia Chandrakanth vs The Superintendent, Central Tax & Central Excise, Audit Circle

Late Fee Demand on GSTR 9C Invalid as per GST Notification: Kerala HC Orders Refunds

Kerala High Court in its ruling carried that the demand for a late fee for belated GSTR 9C is invalid as the Central Goods and Service Tax ( CGST ) notification exempted the same and permitted the refund of the late fee paid. The court, the applicants shall not be authorized to claim a refund […]

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