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Search results for: CGST

Delhi HC's Order in The Case of M/s N B Footcare vs. Union of India & Ors

Delhi HC Cancels GST Order Due to Wrong SCN Communication on GSTN Portal

An ex-parte order issued against M/s N B Footcare has been set aside by the Delhi High Court under the Central Goods and Services Tax Act, 2017, due to the inappropriate communication of a Show Cause Notice (SCN). On the GST portal, SCN had been uploaded only under the “Additional Notices Tab” before January 16, […]

Kerala HC's Order in The Case of Mathai M.V. vs. The Senior Enforcement Officer

Kerala HC: GST Notice Sent via WhatsApp Is Invalid Under Section 169 Prior to Seizure

The Kerala High Court in a ruling carried that GST notices sent through WhatsApp are said to be an invalid service mode u/s 169 of the CGST Act, even if used in the COVID-19 period. A writ petition has been filed by Mathai M.V., a truck owner, contesting the detention and confiscation of his vehicle […]

HP HC's Order In Case of M/s Kunal Aluminum Company vs State of Himachal Pradesh

Himachal HC: Tax Penalty Invalid Without ‘Mens Rea’ in GST E-Way Bill Case

The Himachal Pradesh High Court cancelled the penalty and tax demand charged u/s 129 and 130 of the GST ( Goods and Services Tax ) Act for the non-generation of an e-way bill, ruling that the lack of intent to evade tax renders such a penalty unsustainable. It reaffirmed the condition of ‘Men Rea’. For […]

Delhi CESTAT'S Order in The Case of M/s Shree Ganesh Telecom Pvt. Ltd. vs Commissioner (Appeals), Central Goods Respondent & Service Tax & Central Excise

CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability

Relying solely on data from Form 26AS (Income Tax) without corroborating evidence was insufficient to verify service tax liability, the Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled. The demand originally raised from the Show Cause Notice dated July 30, 2021, has been quashed by the bench of Dr. Rachna […]

Gauhati HC's Order In Case of Smti Gichak Daniam Vs. The State of AP and 2 Ors

GST Registration Must Be Reinstated If Dues Are Cleared: Gauhati High Court

The Gauhati High Court, noting that the applicant had filed the requisite returns and paid all outstanding dues up to the date of cancellation, directed the revival of the GST registration that had been cancelled by the tax authorities. The Court, the right to carry on business cannot be curtailed mechanically without considering post-cancellation compliance. […]

Patna HC's Order In Case of M/S Great Eastern Hire Purchase Pvt Ltd vs. State of Bihar

Patna HC Quashes Unlawful GST Recovery, Orders Department to Refund the Money

The Patna High Court ordered the State GST Department to return the money, along with 9% simple interest and Rs. 10,000 in costs, after invalidating an illegal tax recovery made under the Goods and Services Tax (GST) regime. The division bench, consisting of Justices Rajeev Ranjan Prasad and Ashok Kumar Pandey, after witnessing that the […]

Kerala HC's Order in the Case of Nikhil Ayyappan vs State of Kerala

Kerala HC: Confiscated Goods Under GST Can Be Returned if Not Auctioned

The Confiscated goods u/s 130 GST Act can be released in the pendency of an appeal if not yet auctioned, Kerala High Court cited. The case was being addressed by Justice Ziyad Rahman A.A., where the grievance of the applicant is against the confiscation order passed by the Enforcement Officer/2nd respondent, under Section 130 of […]

Madhya Pradesh HC's Order in The Case of Singh Construction and Co. vs The State of Madhya Pradesh and Others

MP HC Grants Relief as GST SCN Was Uploaded Under ‘Additional Notices’ Tab, Leaving Assessee Unaware of Proceedings

The Madhya Pradesh High Court decided to give another chance to a taxpayer after discovering that an important notice related to the Goods and Services Tax (GST) was posted in a section of the online portal that the taxpayer did not check. As a result, the taxpayer was unaware of the ongoing legal proceedings. The […]

Madras HC's Order in The Case of M/s.Tamilnadu State Transport Corporation (Villupuram) Limited vs The Additional Commissioner of Central Tax Office of the Commissioner of GST

Madras HC: No Interest on GST Due if Paid to Cash Ledger, Even with Late GSTR-3B

The Madras High Court has ruled that the interest on delayed GST payments shall be calculated based on the date the tax amount is deposited, even if the actual debit occurs later during the filing of the GSTR-3B form. The interest amount shall not be credited to the electronic cash ledger. The imposition of interest […]

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