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In a legal development, the Income Tax Assessment Order, citing violations of Section 144B of the Income Tax Act was invalidated by the Gujarat High Court. The applicant is an individual taxpayer primarily aimed for the following reliefs: The individual seeking the writ had asserted consistent filing of income tax returns and underwent income assessments […]
The Karnataka High Court has instructed the department to release the seized goods under certain conditions which are mostly used for Ayurveda medicines. The confiscation occurred because of a failure to submit the E waybill. The bench altered the conditions initially set by the single judge. M/S Quadri and Company, the petitioner, submitted a petition […]
The Madras High Court has directed the reinstatement of Goods and Service Tax (GST) registrations that were previously cancelled due to non-payment of tax. However, revival is contingent upon clearing any outstanding tax dues. M/S Smt Ready Mix Concrete, the petitioner in this case, contested the actions of the 1st respondent. They aimed to invalidate […]
In a recent decision, the Patna High Court declared that the pre-deposit for upholding an appeal following Section 107(6)(b) of the CGST/SGST Act can only be made using funds from the Electronic Cash Ledger, not the Electronic Credit Ledger. The division panel, consisting of Justices Madhuresh Prasad and Chakradhari Sharan Singh, concluded that the pre-deposit […]
The Delhi High Court, in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023], instructed the Revenue Department to electronically issue the summary of Show Cause Notice and Demand using Form GST DRC-01 & Form GST DRC-02. This ruling emphasized that the summary of Demand […]
The service tax has been paid with the accrued interest even before the show cause notice reached the review applicant, the Karnataka High Court ruled. The show cause notice specifies that there was a payment of service tax including interest by the review applicant, a bench of Justice P.S. Dinesh Kumar and Justice V. Srishananda […]
The Goods and Services Tax rulings in 2023 were among the important legal decisions that shaped India’s taxation environment. Presenting Five Significant GST Rulings Below are the details of five significant cases related to input tax credit matching, hostel GST rate, registration cancellation, etc. Resolution of Hindustan Unilever’s Input Tax Credit Issues by Rajasthan High […]
The order cancelling the GST registration of the applicant was passed in breach of the principles of natural justice and is therefore obligated to be set aside, Delhi High Court ruled. The judicial bench comprising Justice Vibhu Bakhru and Justice Amit Mahajan noted that if the petitioner’s GST registration is reinstated, the petitioner would need […]
In response to a longstanding request from Haryana’s traders and business community to resolve pre-GST tax liabilities, Chief Minister Manohar Lal Khattar officially announced the One Time Settlement-2023 (OTS) Scheme on Sunday. Commencing from January 1, 2024, to March 30, 2024, the scheme offers businesses the opportunity to settle their pre-GST tax liabilities. The OTS-2023 […]
