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Search results for: CGST

Andhra Pradesh HC’s Order for Tikona Infinet Private Limited

AP HC Dismisses Writ Petition for Manual ITC Claim, Emphasizes Electronic Submission via GST ITC 02 Form

The High Court of Andhra Pradesh has rejected the Writ Petition filed by an assessee opposing the rejection of the GST input tax credit (ITC) claim made manually instead of electronically submitting Form GST ITC 02. The court noted that the taxpayer did not provide evidence to the respondent even after being given an opportunity. […]

Madhya Pradesh High Court's Order for Raymond Limited

MP HC Deletes GST Notice Against Raymond Limited, There is No Valid Prospect Granted to Respond

The High Court of Madhya Pradesh recently invalidated a show cause notice and demand order given against Raymond Limited, stating that Section 73 of the CGST Act allows the notice a minimum of 30 days to provide a “reasonable opportunity” to respond. Although Section 73 does not specify a time frame for the response, it […]

Punjab and Haryana High Court's Order for M/s. Deepak Sales Corporation

PB & HR HC: Penalty Couldn’t be Charged, If Credit was Obtained in Error But Not Used

The Punjab and Haryana High Court, in the matter of M/s. Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023], has passed a writ petition appeal. The court ruled that the demand for interest and fine cannot be sustained if the inaccurately claimed credit is reversed and the […]

Kolkata CESTAT's Order for M/s. Piyush Sharma

CESTAT, Kolkata: Tax Demand Basis on 26AS Form Without Investigation is Not Valid

The CESTAT in the case of M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] has ruled that the service tax claim, which relies on Form 26AS from the Income Tax Department without any scrutiny, is incorrect. Key Facts of the Case M/s. Piyush […]

Madras HC's Order in Case of M/s. Lenovo (India) Pvt. Ltd. Versus JCIT

Madras HC: Not Compulsory for Filing GST Refund Application Within Two Years

The Madras High Court ruled that the two-year limitation for filing the GST refund application is a directory and not obligatory. The Justice Krishnan Ramasamy bench noted that Section 54(1) of the CGST Act allows applicants to submit their applications within two years from the relevant date, suggesting it as an option rather than a […]

Delhi HC’s Order for Balajee Plastomers Private Limited

Delhi HC: GSTIN Cancellation Initially from Date It Was Given Due to Non-filing of GST Return for 6 Month is Invalid

The Delhi High Court has ruled that the cancellation of Goods and Service Tax (GST) registration granted to Balajee Plastomers Private Limited is not valid ab initio, starting from the date it was initially ordered, due to the non-filing of returns for six months. The petitioner had challenged the impugned order that cancelled their GST […]

Karnataka GST AAR's Order for M/s Loyal Hospitality Pvt. Ltd.

Karnataka AAR: Disposed GST Clarification Application from Restaurant Partners as Withdrawn by Applicant

The Karnataka Authority for Advance Ruling resolved the application seeking clarification on Goods and Service Tax (GST) related to utility charges generated by a company from its restaurant partners, as the applicant chose to withdraw their request. The applicant, Loyal Hospitality Pvt Ltd, under its brand ‘Kitchens @,’ is a trusted provider of centralized remote […]

GST Demand Notice to Divi's Laboratories

GST Dept Issues Tax Demand Notice To Divi’s Laboratories With Penalty

Divi’s Laboratories Limited, a pharmaceutical company based in Hyderabad, stated on November 16th that it had been issued a demand notice from the Goods and Service Tax (GST) department amounting to ₹164 crore. It also demands interest and penalty charges. According to the company, the notice was released by the office of the commissioner of […]

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