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In violation of Rule 142(1)(a) of the GST Rules, the Jharkhand High Court division bench has quashed the order in the summary of GST show cause notice without issuing show cause notice pursuant to Section 74(1). As the portion of the search performed via the respondents on the premises of the petitioner, M/s. Juhi Industries […]
The Rajasthan High court has rendered that the GST council should not impose the assessee for depositing the GST or take the measures with force without following the steps given under Section 74 of the CGST Act. The applicant is the owner of Dhariwal Products and wants to answer to the respondent GST department along […]
The Hon’ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors. [Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], has permitted the refund claim via the taxpayer of the Integrated Goods and Services Tax (“the IGST”) […]
A Goods and Services Tax ( GST ) demand notice and order issued u/s 74 of the Central Goods and Services Tax Act, 2017 has been quashed by the Punjab and Haryana High Court, following the earlier closure of proceedings u/s 61 of the Central GST Act. The case concerned JSB Trading, a firm dealing […]
The Madras High Court explained that Section 65 of the Central Goods and Services Tax ( CGST Act ), 2017 does not need the audit report to show the ‘Fraud or Misstatement or Suppression of Facts’ for Demand u/s 74 under the GST Act. A single bench of Justice Senthilkumar Ramamoorthy remarked, that nothing is […]
GST ( Goods and Services Tax ) orders have been set aside by the Madras High Court, which was issued under Sections 73 and 74 of the GST Act without furnishing a proper hearing opportunity on a 10% pre-deposit instead of the mandatory deposit of 25%. Tvl. Evershine Industries, the applicant, has cancelled its GST […]
The Madras High Court has withdrawn a demand order related to the GST Act, 2017. The court discovered that the order just repeated the assessee’s answer without offering its investigation or argument. This lack of separate evaluation was a key basis for the court’s judgment to set aside the order. Tvl. SKP Readymix has furnished […]
The Orissa High Court ruled that the benefit of the exemption claim under Section 12A of the Income Tax Act, 1961, should not have been rejected solely on the ground of delay in filing the audit report. The Society for Training Action Research filed a petition challenging the ruling that dismissed its request for condonation […]
Claiming input tax credit under the Goods and Services Tax without the actual supply of goods or services from a non-existent firm falls within the ambit of Section 74 of the Central Goods and Services Tax Act, 2017, the Allahabad High Court has ruled. A writ petition was dismissed by the court contesting the Show […]
