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Search results for: CGST

Madhya Pradesh HC's Order in The Case of Amara Raja Batteries Limited vs. The State of Madhya Pradesh and Others

MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination

The Madhya Pradesh High Court has ruled that if a GST E-way bill contains an incorrect destination city, it cannot simply be considered a minor typing error, especially if the goods have travelled significantly beyond the stated location. According to Section 129 of the Goods and Services Tax Act, imposing a penalty of 100% is […]

Karnataka HC's Order in the Case of Hindustan Construction Company Ltd. Vs. Union of India

Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC

The Karnataka High Court in Hindustan Construction Company Ltd. v. Union of India, decided in Writ Petition No. 22377 of 2022, analysed whether bona fide errors committed by the taxpayer at the time of filing GSTR-3B returns can explain the initiation of the proceedings u/s 73 of the CGST/KGST Act. The case was heard and […]

GSTAT Allocates Judicial Benches to Members for Appellate Functioning

GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings

The GSTAT has given an order setting up courts for all its associates, representing a noteworthy administrative advancement in the implementation of the national appellate framework under the GST regime. The same allocation specifies the distribution of judicial and technical members across different benches, furnishing clarity on jurisdiction and bench composition. The decision has the […]

UP Adds 35K GST Assessees in November, Total Now 21 Lakh

UP Leads States with 35K+ New GST Assessees in November

Uttar Pradesh added over 35,000 GST taxpayers in November, marking the first month in which registrations were granted within three days, according to the data of the GST portal. This increase is the highest among all states, with Maharashtra, Gujarat, Tamil Nadu, and Karnataka following behind UP. Via this, the state of Uttar Pradesh will […]

Calcutta HC's Order in the Case of Shyamalmay Paul vs. Assistant Commissioner SGST

Calcutta HC: Buyer’s ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation

The Calcutta High Court, Circuit Bench at Jalpaiguri, has reiterated that the retrospective cancellation of a supplier’s GST registration, by itself, cannot be the sole basis for denying Input Tax Credit (ITC) to a bona fide purchaser. An appellate order has been set aside by the bench of Justice Hiranmay Bhattacharyya, passed under the West […]

Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines

Will GST Apply to Medicines Given to Hospital Inpatients? Delhi HC Examines

A high-stakes tax dispute involving the healthcare sector has been intervened by the Delhi High Court, questioning whether medicines and consumables given to hospital inpatients can be subjected to Goods and Services Tax (GST).  A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain stated that, as a case of practice, hospitals raise […]

Delhi HC's Order In the Case of M/s Era Infra Engineering Limited vs. Joint Commissioner CGST

Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished

The Delhi High Court has quashed demand‑cum‑show cause notices and consequential orders issued via the Goods and Services Tax (GST) Department against the applicant, keeping that statutory dues for periods before the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished. The court stated that after a resolution plan is […]

Calcutta HC's Order in The Case of Puspa Furniture Ltd. & Anr. vs Union of India & Ors.

Calcutta HC: GST Officers Cannot Seize Cash Under Section 67, Orders Release of ₹24 Lakh

The Calcutta High Court ruled that tax officers do not have the power under the Goods and Services Tax (GST) Act to seal or take away cash. As a result, the court ordered that Rs. 24 lakhs should be released immediately. Tax authorities are granted authority under Section 67 of the Central Goods and Services […]

Kerala HC's Order in The Case of Pazhassi Motors vs. State of Kerala

Kerala HC: ITC Claim Valid if GST Returns Are Filed on Time; Limitation U/S 16(4) Not Applicable

The Kerala High Court has made an important ruling regarding the Central Goods and Services Tax (CGST) Act of 2017. It was determined that Section 16(5) serves as a non-obstante provision, which means it can override the time limits stipulated in Section 16(4). The Court emphasised that as long as taxpayers file their returns by […]

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