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Jharkhand HC's Order in The Case of Limra Traders vs. The State of Jharkhand

Jharkhand HC: Tax Authorities Must Follow Due Process; Penalized for Violating Natural Justice

The state tax authorities have been asked by the Jharkhand High Court to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan remarked that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard […]

Gujarat HC's Order in The Case of M/S. Kapton Alloys Private Limited vs State of Gujarat

Gujarat HC Quashes GST Order for Adjudicating Authority’s Failure to Consider Taxpayer’s Hearing Request

A GST demand order issued against Kapton Alloys Private Limited has been set aside by the Gujarat High Court, citing a breach of the principles of natural justice. The court ruled that the adjudicating authority failed to provide a personal hearing, even after the taxpayer requested one. Under Articles 226 and 227 of the Constitution, […]

Delhi HC Order in Case of Monish Gajappati Pusapati V/S Assessment Unit Income Tax Department

Delhi HC: [Income Tax Act] Section 292B Can’t Shield Tax Orders with Apparent Errors

The Delhi High Court stated that Section 292B of the Income Tax Act, 1961, cannot be used to validate an assessment order that overlooks errors apparent on the face of the record. It was furnished via the provisions that no notice or assessment or any proceedings could be considered to be not valid only for […]

Delhi HC's Order in The Case of Metalax Industries Vs GST Officer Ward 66 & Ors

Delhi HC: DGGI and State GST Authorities Cannot Conduct Parallel Probes on the Same Issue

The Delhi High Court looked into a case involving Metalax Industries and the GST officers. The court examined whether the tax actions taken by state authorities for the financial years 2017-18 and 2018-19 were valid. The applicants contested the proceedings based on Section 6(2)(b) of the CGST Act, 2017, claiming that once an investigation has […]

Resolving GST SCN Conflicts: Avoiding Dual Jurisdiction

How to Respond to a GST Notice for Dual Jurisdiction (SGST & CGST)

In 2017, the Goods and Services Tax (GST) was introduced in India. The objective was to consolidate indirect taxes under a structure shared by the Central and State Governments. However, issues often arise when both central and state authorities attempt to levy taxes on the same case, leading to dual jurisdiction conflicts. Proceedings were restricted […]

Does Panipuri Vendor Get GST Notice for Earning ₹40 Lakh?

Did a Panipuri Vendor Get a GST Notice for ₹40 Lakh Earnings? Know Truth

A notice from GST authorities has been received to a panipuri vendor from Tamil Nadu after he reportedly received online payments of Rs 40 lakh in the FY 2023-24. On performing a fact check of the notice it was seen that it was issued before a hotel vendor and the to-address part was rigged. According […]

PB & HR HC's Order for M/s JSB Trading Co. vs. State of Punjab and Another

Punjab and Haryana HC Quashes GST Demand Notice Issued U/S 74 After Closure of Section 61 Proceedings

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 […]

Karnataka HC's Order in the Case of Kesar Colour Chem Industries vs. Intelligence Officer

Karnataka HC: ‘Self-ascertainment’ Recovery Under GST Section 74 Violates Article 265

The Karnataka High Court, voluntary determination by the taxpayer himself as regards the tax liability, is sine qua non for ‘self-ascertainment of tax’ under the CGST Act. The high court said that when the notice asked to be issued under section 74(1) it showed a new and complete adjudication and did not direct to a […]

Himachal Pradesh HC's Order In Case of M/s Kundlas Loh Udyog Vs State of H.P. & Anr

Himachal Pradesh HC: State Authorities Can’t Transfer a Case to the GST Until They Complete Their Process

The Himachal Pradesh High Court said that the State and Central Governments have expanded the identical powers under the CGST and SGST Act and if any officer has begun proceedings then it cannot be transferred to another and he would be needed to issue process under the Act and ended logically. The Bench of Justice […]

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