Search results for: Goods and Services Tax

A writ petition challenging the cancellation of GST registration by the Union of India is been dismissed by the Patna High Court in its judgment. The applicant, Ramesh Radav, was dissatisfied with the cancellation of registration by an order passed dated 20.01.2021. Applicant’s counsel contended that the show-cause notice for cancellation of registration on 06.01.2021 […]

Manisha Gupta Prop Varun Enterprises Vs Union of India Through Secretary Ministry of Finance & Ors (Delhi High Court) On the retrospective cancellation of Goods and Services Tax (GST) registration, the legal battle in Manisha Gupta Prop Varun Enterprises vs. Union of India sheds light concerning about the procedure of integrity and objective criteria. The […]

Only technical errors under tax laws without any financial implications must not be the foundations for the imposition of penalties, the Allahabad HC stated. When dealing with the case of goods not accompanying the e-way bill, Justice Shekhar B. Saraf stated. “Mere technical errors, without having any potential financial implications, should not be the grounds […]

For January 2024 GST collection has achieved the 2nd highest monthly collection. As per the finance ministry, the Year-on-year rise for the first 10 months was 11.6% but the growth in January arrived at 10.4%. The gross GST revenue obtained is Rs 1,72,129 crore in January 2024 showing a notable 10.4% year-on-year rise compared to […]

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 […]

In the case involving M/s. Eicher Motors Limited versus the Superintendent of GST and Central Excise, the Madras High Court has ruled that no interest should be imposed if the Goods and Services Tax (GST) is deposited within the stipulated due date, even if the GSTR-3B filing is delayed. The petitioner, a well-known manufacturer specializing […]

On Monday, the Delhi High Court affirmed the constitutional validity of the anti-profiteering provisions within the Goods and Services Tax (GST). Over 100 companies, including Hindustan Unilever, Patanjali, Jubilant Foodworks, and Phillips, had filed petitions challenging these provisions. The court ruled that these provisions specifically address the necessity for a proportional reduction in prices when […]

The Madras High Court has ruled that a claim for an Integrated Goods and Services Tax (IGST) refund must be submitted within two years from the relevant date, computed from the export date of the goods through any mode. Justice Senthilkumar Ramamoorthy’s bench noted that the refund claim in question pertains to exports conducted between […]