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Search results for: CGST

Patna HC's Order In the Case of Om Traders vs. Union of India

Patna HC Permits Rectification of GSTR-3B Form to Align with GSTR-1 Data

The taxpayer is allowed to rectify GSTR 3B on par with the contents of GSTR 1, the Patna High Court stated. In the government, no system of rectification of any return is there once it is furnished. The taxpayer has furnished the application to rectify the GSTR 3B on par with GSTR 1 of the […]

Delhi HC's Order In Case of M/S JVG Technology Private Limited vs Commissioner CGST

Delhi HC Orders GST Dept to Release Tax Refund if No Appeal Is Filed Against Appellate Authority’s Order

The Delhi High Court has ordered the tax department to promptly release a refund related to the GST Input Tax Credit (ITC), along with interest. The court decided that the refund should not be delayed because there was no ongoing appeal or hold on the last decision made by the Appellate Authority, which authorised the […]

Gauhati HC's Order in The Case of Aman Gupta vs. The Union of India and ORS

Gauhati HC: Summary in DRC-01 Cannot Replace Mandatory SCN Under GST Law

A summary of the show cause notice in GST DRC-01 is not a substitute for the actual SCN required to be issued under Section 73(1) of both the CGST Act and the SGST Act, the Gauhati High Court has ruled. The applicant, Aman Gupta, stated that the department furnished the SCN summary on 29.11.2024 without […]

Karnataka HC's Order In Case of Safan Fasteners Vs Assistant Commissioner

Karnataka HC Quashes GST Credit Blockage Over Lack of Pre-Decisional Hearing

The Karnataka High Court, in a ruling, has held in favour of M/s Safan Fasteners, setting aside the order of the tax department that restricted the Electronic Credit Ledger (ECL) of the company under Rule 86A of the Central Goods and Services Tax (CGST) Rules. The court said that the measure was opted without allotting […]

Gujarat HC's Order in Case of Grasim Industries LTD. Vs Union of India & ORS.

Gujarat HC Penalises Tax Dept ₹1 Lakh for Disregarding Rectified Mismatch in GST Returns

For failing to properly analyse the case of a GST ITC mismatch, the Gujarat High Court imposed a cost of ₹1 lakh on the state tax department. A writ petition has been furnished by the Grasim Industries Ltd to the Gujarat HC contesting an order passed by the adjudicating authority under the Central Goods and […]

Madras HC's Order in The Case of M/s.Nikitha Traders V/S Superintendent of CGST and Central Excise

Madras HC Dismisses GST Writ on GSTR-2A vs 3B ITC Mismatch, Cites Appeal Route

In a development concerning GST compliance and judicial remedies, a writ petition filed by M/s Nikitha Traders, challenging a demand and penalty order issued by the Central Goods and Services Tax (CGST) authorities, has been dismissed by the Madurai Bench of the Madras High Court. The court recommended appellant pursue the available statutory appellate route, […]

SC's Order In Case of Assistant Commissioner of Central Taxes vs. Gemini Edibles and Fats India Limited

SC Rejects GST Commissioner’s Plea, Refuses to Interfere with AP HC Ruling on ITC Mismatch Refunds

A batch of Special Leave Petitions filed by the Assistant Commissioner of Central Taxes has been dismissed by the Supreme Court of India, refusing to interfere with the Andhra Pradesh High Court’s decision, which clarified the availability of GST ITC refunds in cases of mismatches in the tax credit ledger. The applicant, Gemini Edibles and […]

Delhi High Court's Order In Case of Banson Enterprises vs. Assistant Commissioner CGST & ORS

Delhi High Court: Fraudulent Input Tax Credit Claims Violate Core GST Principles

The Delhi High Court has ruled that claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) system in a dishonest way, especially when there hasn’t been any real supply of goods or services, goes against the very purpose of the ITC program. This practice not only undermines the system but also compromises […]

SC's Order In Case of Chief Commissioner of CGST vs. M/s. Safari Retreats Private Limited

SC Confirms ITC for Leased Properties, Rejects GST Dept’s Review in Safari Retreats Case

A review petition filed by the Chief Commissioner of Central Goods and Services Tax (CGST) against the 2024 ruling in the case of Safari Retreats Private Limited has been dismissed by the Supreme Court of India. The earlier decision of the Supreme Court has been contested by the review appeal on October 3, 2024, but […]

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