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A service tax demand of ₹25.25 lakh has been upheld by the Patna High Court against a travel agency, dismissing its defence that crucial business records had been lost in a fire. The Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Ashok Kumar Pandey observed, “this petitioner having surrendered his service tax registration had […]
The Patna High Court recently affirmed a GST assessment decision given by the State Tax Authorities. The court determined that there were no procedural or jurisdictional flaws in the case because no procedures were begun by the Central agency at the time the State order was issued. CTS Industries Limited, based in Begusarai, Bihar, has […]
The Patna High Court recently granted relief by overturning a GST demand totalling ₹88,64,550.50. The high court highlighted that an inspection conducted under the Bihar Goods and Services Tax and Central Goods and Services Tax frameworks is legally invalid unless it adheres to the procedural requirements established in Section 67 of the BGST/CGST Act, 2017, […]
While keeping the recovery of ₹8,62,566 as ineligible CENVAT credit, the Patna High Court ruled that transitional credit cannot be availed for capital goods received after GST implementation. The Division Bench of the High Court, comprising Justices Rajeev Ranjan Prasad and Ramesh Chand Malviya, ruled that “The distinction in the matter of giving the benefit […]
Under the Central Goods and Services Tax Act (CGST Act 2017), the Kerala High Court has ruled that an appellate authority is required to consider the merits of an appeal even when there is no appearance on behalf of the appellant. It was mentioned by the court that the order is required to be passed […]
The Apex court is to decide whether the time limit for adjudicating the show cause notice and passing an order could be extended via the issuance of the notifications u/s 168-A of the CGST Act. The same provisions provide the authority to the government to issue the notification for extending the time limit specified under […]
A writ petition has been dismissed by the Patna High Court contesting the cancellation of GST registration, quoting that statutory remedies should be pursued within the said time limit. Chief Justice K. Vinod Chandran and Justice Partha Sarthy noted that “The law favours the diligent and not the indolent”. Rani Enterprises the applicant challenged the […]
It was cited by the Punjab and Haryana High Court that the plea could not be dismissed as not maintainable for not filing the requisite fee. The Division Bench comprising Justices Sanjeev Prakash Sharma and Sanjay Vashisth was acknowledging the matter in which the Appellate Authority dismissed the plea as not maintainable on the basis […]
It was cited by Patna High court that the Appellate authority has a obligation to analyse the grounds that the taxpayer has raised in the memorandum of plea and wished to issue on merits if the plea is filed ex parte. The Bench including Chief Justice K. Vinod Chandran and Justice Partha Sarthy, cited that […]
