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Delhi High Court in a judgment stressed the importance of complying with the statutory needs laid out in Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), in the case of Balaji Electrical & Hardwares Vs State Tax Officer (ST). The very ruling has set a precedent, assuring that the […]
In a ruling, on the importance of procedural fairness in tax assessments, the Madras High Court has set aside an assessment order against Shree Shyama Traders, arising from an issue towards Input Tax Credit (ITC) reversals and a consequential bank attachment order. The same decision, dated back to the proceedings begun in 2023, emphasizes the […]
The Bombay High Court discussed a petition for the rectification of Form GSTR-1 for the fiscal year 2017-2018. The applicant, NRB Bearings Ltd., sought revisions to correct clerical errors and enable the claiming of the input tax credit (ITC) amounting to Rs. 64,36,188. Detailed Analysis in the Case of NRB Bearings Ltd NRB Bearings Ltd. […]
In the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], the Hon’ble Madras High Court ruled that the Assessing Officer should acknowledge the pertinent elements before passing any order. Thus, the case was remanded back to the Assessing Officer. Facts About Global Calcium […]
The Delhi High Court ruled that (GST) registration could not be cancelled just because an assessee does not file returns for a certain duration. On the demise of the father of the Petitioner, the applicant has discontinued the business. The retrospective cancellation of the registration consequence in the refusal of the Input Tax Credit (ITC) […]
A Single Bench of the Madras High Court has suppressed the rejection of a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) availed on the grounds of non-inclusion of the same in GST Return – GSTR-3B. By claiming that nil returns were incorrectly and inadvertently filed in the GSTR-3B returns, […]
The order by the GST and Central Excise Superintendent for lack of jurisdiction is been quashed by the Lucknow bench of Allahabad High Court. The bench of Justice Alok Mathur sees that as per the circular, February 9, 2018 issued by the Government of India, Ministry of Finance, and Department of Revenue, the power of […]
As a taxpayer has not filed the GST returns for a certain duration does not imply that the registration of the assesses is required to be cancelled with a retrospective date also covering the period when the returns were filed and the assessee was compliant, Justices Sanjeev Sachdeva and Ravindra Dudeja noted. The Delhi High […]
The Delhi High Court set aside the order and Show Cause Notice concerning Federal Bank Ltd alleging an illegal Input Tax Credit ( ITC ) Claim. The Goods and Service Tax (GST) order was issued without furnishing sufficient chance to answer the SCN. order dated 27.12.2023, whereby the SCN on 23.09.2023, offering a demand against […]
