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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 […]
The Karnataka High Court, specifically the Dharwad Bench, has overturned a GST demand order that exceeded Rs 7.23 crore. The court found that the tax department did not follow the necessary procedure of giving a personal hearing to the affected party before issuing an unfavourable decision. The bench of Justice Lalitha Kanneganti said that Section […]
The Delhi High Court ruled that a delayed deposit of tax deducted at source (TDS) does not relieve a taxpayer or company officials from criminal liability u/s 276B of the Income Tax Act, 1961. Therefore, Justice Amit Mahajan dismissed the petition submitted via a company’s Managing Director, asking to quash a criminal complaint and summoning […]
A GST penalty of more than Rs 458 crore by authorities has been imposed on the country’s largest airline, IndiGo, and the same can challenge the decision. According to a recent regulatory filing, the Additional Commissioner of CGST (Delhi South Commissionerate) has issued a tax demand and penalty against the company. The order was passed […]
The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]
The Delhi High Court stated that a provisional attachment order under section 83 of the Goods and Services Tax Act, 2017 (GST Act) cannot continue after its statutory one-year period, directing the de-freezing of a GST-implicated entity’s bank account while charging a minimum-balance requirement. A petition has been filed by M/s Aar Gee Impex contesting […]
The Delhi High Court allowed Delhi Sales Corporation to pay a fine u/s 74(5) related to the Goods and Services Tax, even after they had received a SCN notice U/S 74(8) asking them to explain why they should not be penalised. A panel of judges, Justices Prathiba M. Singh and Shail Jain, noted that the […]
The Allahabad High Court has initiated proceedings to examine the constitutional validity of Section 127 of the Central and State Goods and Services Tax (GST) Act, 2017. The court has issued notices to both the office of the Solicitor General of India and the Advocate General of Uttar Pradesh, requesting their responses to a writ […]
