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Search results for: patna high court

Patna HC's Order for M/S Vishwanath Traders

SC & Patna HC: GST Demand Notices Should Be Followed by Small Taxpayers

In a recent case regarding dismissing a writ petition filed by a taxpayer against a GST assessment year, the Supreme Court upheld the move by the Patna High Court. The directive given in the Vishwanath Traders case has significant implications for small and medium-sized enterprises (SMEs), micro, small, and medium enterprises (MSMEs), small business owners, […]

Patna HC's Order for Kala Coke and Chemicals Pvt. Ltd

GST: HC of Patna Restores GSTIN Over No Response to Petitioner

Due to the non-consideration of the response to the Show Cause Notice (SCN) and the delay during the conflict, a Division Bench of the Patna High Court (HC) reinstated the GST Registration. M/s Kala Coke and Chemicals Pvt Ltd., the petitioner, asked the court to issue a consequent writ order to overturn the Additional Commissioner […]

Supreme Court's Order for Flipkart Internet Private Limited

SC Stays HC’s Order Related to GST Appeal Rejection for Pre-deposit from ECRL Instead of ECL, Relief to Flipkart

The Supreme Court in a major relief to the Flipkart Internet, has provided a stay on the rejection of the plea by the Patna High Court as non-maintainable for payment of Pre-Deposit for Goods and Services Tax (GST) appeal from Electronic Credit Ledger (ECRL) instead of Electronic Cash Ledger (ECL). The Supreme Court stayed the […]

Patna HC's Order for Aastha Enterprises

Buyers Can’t Claim GST Credit If Suppliers Fail To Pay Tax To Govt

In the case of M/s. Aastha Enterprises Vs. State of Bihar [CWJ 10395 of 2023 dated 18th August 2023] Hon’ble Patna High Court held that Input Tax Credit (ITC) is a benefit or concession granted to the assessee under the statutory scheme, rather than a right conferred upon them. In the case of M/s. Aastha […]

Patna HC's Order for Manoj Kumar Sah

HC Quashes Cancellation Order of GST Reg. Without Giving Any Reason

The Order cancelling the GST registration that was given without providing a justification was rejected by the Patna High Court (HC). Manoj Kumar Sah, the petitioner, asked the court to order the respondents to immediately restore the petitioner’s GST registration since he is prepared to provide previous years’ returns within one month of the court’s […]

New Advisory for Restoration of Cancelled GST Registration

Govt Issues Advisory on Cancelled GST Registration Restoration

The Central Board of Indirect Taxes and Customs (CBIC) is has launched the facility of restoration of cancelled registration within Goods and Services Tax (GST) on its online portal. As that results, many of the taxpayers got alternate whose registrations were cancelled suo motu along the time span of the application for retraction of revocation […]

Allahabad HC's Order in The Case of M/S Lakhdatar Traders vs. State Of Up And 2 Others

Allahabad HC Overturns GST Demand and Penalty for Trader with Suspended Registration, Validates Tax Invoice and E-Way Bill for Goods in Transit

The demand and penalty order passed u/s 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended after it found that the goods in transit were accompanied by proper tax invoice and the e-way bill had been set aside by the Allahabad High Court. A […]

Jammu and Kashmir HC's Order in the Case of Hallmark vs. GST Department Assistant Commissioner

J&K HC Voids Deficiency Memo; GST Refund Limitation Commences From Original Application Date, Not Follow-Up

It was held by the Jammu and Kashmir and Ladakh High Court that the time limit for GST refund is to be decided from the date the original application is filed by the taxpayer, and not from the date of the follow-up application. The applicant is a garment manufacturer and is been issued a memo […]

Delhi HC's Order in Case of Best Crop Science PVT. Ltd. Vs. Principal Commissioner, CGST Commissionerate

Delhi HC: Rule 86A Does Not Require Taxpayers to Fulfill Any Conditions to Claim GST ITC

The Delhi High Court ruled that the amount of debt to be disallowed from the Electronic Credit Ledger (ECL) must not surpass the amount of the Input tax credit (ITC), which is regarded to have been taken by taxpayers wrongly. The High Court explained that Rule 86A of CGST Rules 2017 is an emergent measure […]

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