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Search results for: patna high court

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 Saniya Traders vs. Additional Commissioner Grade-2

Allahabad HC: Sec 74 Demand Quashed; GST ITC Allowed as Supplier Was Registered

The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]

Allahabad HC's Order in The Case of M/s S.A. Iron & Alloys Pvt. Ltd vs. State of U.P. and 4 Other

Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest

The Allahabad High Court has ruled that the GST ( Goods and Services Tax ) Department cannot invoke Section 74 of the CGST Act in the absence of findings of fraud, wilful misstatement, or suppression of facts with intent to evade tax. The appellate order’s part has been quashed by the court that kept the […]

Allahabad HC's Order in The Case of M/S Singhal Iron Traders vs. Additional Commissioner And Another

Allahabad HC: Refusal of GST ITC Due to Supplier’s Subsequent Registration Cancellation Held Invalid; Credit Allowed

The applicant’s firm in this case is in the business of trading and supply of iron scrap, purchased goods in August 2018 from a registered supplier, M/s Arvind Metal Suppliers, Nunhai, Agra, against two valid tax invoices and related e-way bills. The payment was made before the supplier via banking channels. The supplier had duly […]

AP AAR's Order for M/s Greater Visakhapatnam Smart City Corporation Limited

AP AAR: Flow Meter Maintenance Not Composite Supply with Recycled Water; Taxable at 18% GST

The Andhra Pradesh Authority for Advance Ruling (AAR) has held that maintenance charges for flow meters do not form a composite supply with the supply of recycled water and are hence subject to tax at 18%. The petitioner, M/s Greater Visakhapatnam Smart City Corporation Limited (GVSCCL), has submitted an application for an Advance Ruling u/s […]

AP HC's Order In Case of Mahavir Auto Diagnostics Pvt. Ltd. vs. Additional Commissioner of Central Tax

Andhra Pradesh HC Allows Transitional GST Credit, Reversals Set Aside

The Andhra Pradesh High Court ruled that after the Apex court allowed reporting of the GST portal for filing the transitional credit declarations, benefits could not be trimmed via the department restrictions. The right of the applicant has been kept by the court to submit TRAN forms in the said window and set aside the […]

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