Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Rajasthan High Court, Jaipur Bench, ruled that issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta noted that the extent of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, since the […]
The two parallel proceedings towards the same period are not permissible under the CGST/SGST Act, Gauhati High Court ruled. Section 6 of the CGST/SGST Act, specifically Section 6(2), suggests that once a proceeding is started in either of the two Acts, another proceeding for the same period under the other Act cannot be initiated, the […]
The High Court of Kerala at Ernakulam has dismissed two writ appeals challenging the constitutional validity of specific provisions under the Central Goods and Services Tax (Central GST) Act and Rules. The pleas were filed by two businessmen, Nahasshukoor, proprietor of M/s N. S. Metals, and Ansil Ibrahim, proprietor of M/s Light House, both located […]
As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]
The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST. As Per the Official Judgment Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for […]
The Supreme Court in recent times has issued a writ petition notice contesting the validity of the constitution of sections 149 and 150 of the Finance Act, 2023 that seek to substitute Sections 109 and 110 of the Central Goods and Services Tax Act, 2017 (CGST Act). Such provisions pertained to the appointments and the […]
In the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023], the Madras High Court granted the writ petition, affirming that recovery based solely on variations between Form GSTR-1 and Form GSTR-3B is impermissible without adherence to the prerequisites outlined in Rule 88C […]
Hon’ble Delhi High Court for the case of Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] ruled that the limitation duration of two years under Section 54(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”) […]
The Kerala High Court set aside the assessment order under the Central Goods and Service Tax (CGST) passed without furnishing the chance of a hearing. The assessment order was on the grounds of the mismatch discovered in GSTR -1 and GSTR -3B. The petitioner, Jose Paul, filed a writ petition to challenge the show cause […]
