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Search results for: physical verification

Calcutta HC's Order In the Case of Ashish Kumar Sharma vs. the Deputy Commissioner, State Tax, Bureau

Calcutta HC: Tax Dept Can’t Impose Penalty Without Proof of Higher Value Than GST Invoice

The Calcutta High Court ruled that the GST department could not calculate the penalty amount on a higher value compared to the invoice value without proper proof and reason. The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has marked that a transporter or owner of the goods is forced to carry specific […]

Allahabad HC's Order for M/S Jhansi Enterprises Nandanpura

Late GST E-Way Bill Submission, Allahabad HC Denies Any Relaxation for Penalty U/S 129

The Allahabad High Court ruled that when the Goods and Services Tax Regime was established in 2017, issues in downloading GST e-way bills were there. The difficulties were fixed and from April 2018 there were no problems in generating the same. Justice Shekhar B. Saraf ruled that keeping the penalty order under Section 129 of […]

CBIC Advisory Number 625 for Delaying in GST Registration

CBIC New Advisory for Taxpayers Getting Delays in GST Registration

An advisory on getting late GST registration reported by some taxpayers even after successful Aadhar Authentication as per Rules 8 and 9 of the CGST, Rules, 2017, has been issued by the Goods and Service Tax Network (GSTN). Taxpayers complained that even after successful Aadhar Authentication their GST Number is not furnished to them. Now […]

Govt Thinks AI & Data Analytics Tech for GST Scam

Govt Consider AI and Data Analytics to Combat GST Evasion

The government is contemplating a heightened use of technology-driven advanced risk profiling to prevent input tax credit (ITC) fraud. They aim to halt suspected claims until undergoing thorough scrutiny. This move comes as Goods and Services Tax (GST) evasion, totalling over ₹4 lakh crore, has been unearthed in merely four years, with less than 30% […]

Delhi HC's Order for Roxy Enterprises

Delhi HC Directs to Restore GST Registration Due to Petitioner’s Incapacity to Update Address

In a recent ruling by the Delhi High Court, Roxy Enterprises raised concerns over the cancellation of its Goods and Services Tax (GST) registration. The court instructed the restoration of the GST registration after conducting a physical verification process, considering the petitioner’s inability to immediately update their address. Delhi High Court Order for Roxy Enterprises […]

Madras HC's Order for M/s. Bio Med Ingredients Pvt. Ltd.

Issue A GST Number Within 7 Days, Madras High Court Grants Relief To Assessee

The Madras HC recently passed an order and instructed the Goods and Service Tax (GST) Department to grant the assessee a GST registration number for starting its business. The petitioner, M/s. Bio Med Ingredients Pvt. Ltd. earlier applied for GST registration but it was rejected by the 1st respondent (the department) which had no appropriate […]

Delhi HC's Order Shiv Ganga Udyog

Delhi HC: Failure to Submit the Address Change Form Can’t Be Used as a Defence for Refusing to Reinstate GSTIN

In a recent judgment, the Delhi High Court directed the Goods and Services Tax Authorities to restore the GST registration of the petitioner. The court emphasized that the taxpayer’s inability to submit the required form to update their address should not be regarded as a valid justification for withholding the reinstatement of GST registration. The […]

Chandigarh Reports 58 Cases of GST Fraud in the Past 5 Years

Minister of State ( F&CA): GST Officers Detect 58 Fraud Cases in Chandigarh City in 5 Years

Union Finance Minister of State, Pankaj Chaudhary shared data in the Parliament during the monsoon session where at least 58 cases of Goods and Services Tax (GST) invoices have been found to be registered fraudulently in Chandigarh in the past five years. Replying to a question asked in the Loksabha, Chaudhary said that the authorities […]

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