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Search results for: itc claim

Patna High Court's Order for M/s Punit Kumar Choubey

Patna HC: Article 226 Can’t be Invoked if Statutory Appeal Under CGST Act Not Filed by Assessee

As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]

Delhi HC's Order for Santosh Kumar Gupta

Delhi High Court Directs Officials for GST Refund to Petitioner Paid Under Pressure

The Delhi High Court, in the case of SANTOSH KUMAR GUPTA PROP. MAHAN POLYMERS (The Petitioner) Vs. UNION OF INDIA THROUGH SECRETARY (The Respondent), ordered the refund of GST paid involuntarily and under coercion. The person filing this petition operates a PVC resin trading business called M/s Mahan Polymers as a sole proprietorship. Registered under […]

Punjab and Haryana High Court's Order for M/s. Deepak Sales Corporation

PB & HR HC: Penalty Couldn’t be Charged, If Credit was Obtained in Error But Not Used

The Punjab and Haryana High Court, in the matter of M/s. Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023], has passed a writ petition appeal. The court ruled that the demand for interest and fine cannot be sustained if the inaccurately claimed credit is reversed and the […]

Madras HC's Order in Case of M/s. Lenovo (India) Pvt. Ltd. Versus JCIT

Madras HC: Not Compulsory for Filing GST Refund Application Within Two Years

The Madras High Court ruled that the two-year limitation for filing the GST refund application is a directory and not obligatory. The Justice Krishnan Ramasamy bench noted that Section 54(1) of the CGST Act allows applicants to submit their applications within two years from the relevant date, suggesting it as an option rather than a […]

Delhi HC’s Order for Balajee Plastomers Private Limited

Delhi HC: GSTIN Cancellation Initially from Date It Was Given Due to Non-filing of GST Return for 6 Month is Invalid

The Delhi High Court has ruled that the cancellation of Goods and Service Tax (GST) registration granted to Balajee Plastomers Private Limited is not valid ab initio, starting from the date it was initially ordered, due to the non-filing of returns for six months. The petitioner had challenged the impugned order that cancelled their GST […]

Madras HC’s Order for M/s.Shewil Trading Company

Madras HC Orders Departmental Investigation into Unauthorized Use of Login ID, Enabling GST Evasion

The Madras High Court has instructed the state tax officer to probe the misuse of login IDs linked to potential tax evasion by unidentified individuals. Justice C. Saravanan’s bench noted the petitioner’s claim of a third party exploiting their login ID to file returns and funnel a substantial input tax credit to this unauthorized entity. […]

Recent High Court Cases Regarding Belated GST Return Filing

An Analysis of Court Cases on Belated GST Return Filing

The Indian government enacted the Goods and Services Tax Act on March 29, 2017, which took effect on July 1 of the same year. This act stands as the singular domestic indirect tax law applicable across the country, known as the Goods and Services Tax (GST). GST is a comprehensive tax imposed on both goods […]

First Check Before Paying Any Medical Bills on Healthcare Services

Don’t Pay GST on Entire Medical Bills, Must Check Here

Due to substandard government-operated hospitals and a shortage of doctors, healthcare has become a significant industry in India. The proliferation of numerous corporate hospitals and small nursing homes across the nation means that seeking treatment is largely a matter of personal choice and financial means. As of July 2022, hospitals have been brought under the […]

Delhi HC's Order for Star Publishers Distributors

Delhi HC Permits GST Refund Based on Shipping Documents in Case of Rejection

The Delhi High Court has granted the refund of the Input Tax Credit (ITC) under Goods and Service Tax (GST) based on the shipping bill and invoices while overturning the rejection of the ITC refund claim. The petitioner, Star Publishers Distributors, contested “the impugned order,” which dismissed the petitioner’s appeal against the refund rejection order […]

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