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Search results for: GST Act

Calcutta HC's Order in The Case of Laxmi Ghosh vs. The State Of West Bengal & Ors

Calcutta HC: IGST ITC in GSTR-9 Can Be Offset Against GSTR-3B Tax Demand

Integrated Goods and Services Tax (IGST) Input Tax Credit (ITC) declared in GSTR-9 can be set off against tax demand if skipped in the monthly GSTR-3B, the Calcutta High Court held. Justice Om Narayan Rai bench said that the appellate authority did not give an explanation why the IGST ITC declared in GSTR-9 cannot be […]

Delhi HC's Order In the Case of M/s Aar Gee Impex vs. Directorate General of Services Tax Intelligence

Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance

The Delhi High Court stated that a provisional attachment order under section 83 of the Goods and Services Tax Act, 2017 (GST Act) cannot continue after its statutory one-year period, directing the de-freezing of a GST-implicated entity’s bank account while charging a minimum-balance requirement. A petition has been filed by M/s Aar Gee Impex contesting […]

Delhi HC's Order in The Case of Ms J M Jain Prop Sh Jeetmal Choraria vs. Union of India

Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN

In a writ petition, the Delhi High Court has upheld the Show Cause Notice (SCN) issued by the GST Department, which was based on an intelligence, by the Income Tax Department. The Division Bench, Justice Prathiba M. Singh and Justice Shail Jain ruled the challenge to the SCN as ‘premature’ and noted the existence of […]

ICAI J&K Seminar on GSTR-9, 9C and GST Litigations

ICAI Organises Key GST Seminar on GSTR-9, GSTR-9C Annual Returns and Litigation

The Jammu & Kashmir Branch of NIRC of The Institute of Chartered Accountants of India (ICAI) organised a seminar on “GSTR-9, GSTR-9C & GST Litigations” at ICAI Bhawan, Canal Road. Under the banner of the GST & Indirect Taxes Committee of ICAI, the programme was conducted and witnessed enthusiastic participation from members. P. K. Bhat, […]

Allahabad HC's Order In Case of M/S Anil Art And Craft vs. State of Uttar Pradesh

Allahabad HC: Repeated Cancellation of GST Registration Without Reason Amounts to Financial Death

The Allahabad High Court has pulled up GST authorities for passing frequent orders for the cancellation of GST registration of traders without giving reasons and said it amounted to ‘economic death’ as it imposes disproportionate hardship on them and disrupts legitimate business activities. Depriving a dealer of this statutory lifeline without providing reasons or providing […]

Karnataka HC's Order in The Case of R.M. Services vs. Commissioner of Commercial Taxes

Karnataka HC Holds GST Registration Cancellation Illegal Without Hearing Details in SCN

The cancellation of a Goods and Services Tax (GST) registration without mentioning the mandatory date and time of the personal hearing in the show-cause notice (SCN) violates the statutory safeguard under the Karnataka Goods and Services Tax Act, 2017 (KGST Act), the High Court of Karnataka has held. Accordingly, the court set aside the cancellation […]

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 […]

Delhi HC's Order in The Case Of M/S Ganga Enterprises vs. Assistant Commissioner, CGST, Delhi East Commissionerate

Missing Personal Hearing Costs Senior Citizen ₹1 Lakh, Rules Delhi HC in ₹1.95 Crore GST Case

One more chance needs to be provided to a septuagenarian woman, who failed to appear for a personal hearing relating to a ₹1,95,11,160 demand raised against her firm, the Delhi High Court asked the Customs Department. The applicant is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation […]

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

The Delhi High Court allowed Delhi Sales Corporation to pay a fine u/s 74(5) related to the Goods and Services Tax, even after they had received a SCN notice U/S 74(8) asking them to explain why they should not be penalised. A panel of judges, Justices Prathiba M. Singh and Shail Jain, noted that the […]

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