Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Himachal Pradesh High Court has refused a GST demand order of ₹16.72 lakh that was charged on Shivalik Containers Pvt. Ltd. for the alleged wrong utilisation of Input Tax Credit (ITC). As per the court, the subsequent tax filing, including an interest via the supplier, could not be overlooked while analysing the sustainability of […]
The Madras High Court, in its recent decision, observed that a business setback and an accountant’s failure to file GST (Goods and Services Tax) returns constitute a genuine cause. Hence, the GST Network must allow the taxpayer to file the returns. In a petition filed by Tvl. Premium Tyres Private Limited, the applicant whose GST […]
The Tripura High Court has ruled that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser solely due to the supplier’s failure to file GST returns. The Court observed that Section 16(2)(c) of the CGST Act does not distinguish between compliant suppliers and bona fide buyers, and therefore penalising the buyer for […]
The Madras High Court has overturned a GST demand relating to a corporate guarantee, determining that the tax authority failed to take into account the CBIC circulars cited by the taxpayer during the assessment process. Justice G R Swaminathan, while permitting the writ petition, held that an assessment order could not stay if the tax […]
Reaffirming the doctrine of corporate separateness and the need for strict adherence to procedural safeguards under GST law, the Karnataka High Court set aside a coercive recovery action initiated against a third-party company that was not the defaulting assessee. The Court held that the GST Department cannot recover the tax dues of one company from […]
The Karnataka High Court has cancelled a GST (Goods and Services Tax) demand order. This decision came after it was found that tax officials mistakenly combined several different tax periods into one single notice, which is not allowed under the law. The bench of Justice S.R. Krishna Kumar has stated that any proceedings commenced pursuant […]
The Allahabad High Court has refused to exercise its writ jurisdiction under Article 226 of the Constitution in a Goods and Services Tax (GST) dispute, which includes the seizure of goods and a vehicle, holding that the applicant should take the statutory appellate remedy as disputed questions of fact were concerned. The bench of Justice […]
The Allahabad High Court recently rejected a GST order, showing that when a rectification application is presented within the statutory limitation period and is followed in good faith, the period for which it stays pending during adjudication shall be excluded from the computation of the limitation period for filing a following appeal under section 107 […]
In a recent decision, the Calcutta High Court held that stereo systems used in the manufacturing of e-rickshaws qualify as ‘inputs’ under the GST framework and are eligible for a refund of unutilised Input Tax Credit (ITC) under Section 54(3)(ii) of the GST Act, 2017. The applicant, Hooghly Motors Pvt. Ltd., had asked for a […]
