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Search results for: Section 74

Punjab & Haryana HC's Order for M/s Samyak Metals Pvt. Ltd

P&H HC: GST Refund Should be Issued, Collected via DRC 03 Form Without SCN

The Punjab and Haryana High Court rendered that the Goods and Service Tax (GST) Department refund the amount recovered via DRC-03 when a show cause notice (SCN) was furnished. The applicant, M/s Samyak Metals Pvt. Ltd, asking the writ in the nature of mandamus rendering that the GST Department refund the amount, which was recovered […]

Summary of GST Section 62 for Non-Filers GST Returns

A Guide to Assessment U/S 62 for Non-Filers GST Returns

Definition of GST Section 62 Section 62 of CGST ACT 2017 noted for the assessment of those enrolled assessees who do not file their GST returns on the specified last dates. The proper officer evaluates the liability of tax including the required interest and penalties that will get deposited through the registered assessee on the […]

Calcutta High Court's Order for SSB Petro Products

Calcutta HC: Assessee Can File Time-Barred Appeal as GST DRC-01 Not Seen on Portal

The department submitted the Form GST DRC-01 to the GST Portal but it was not noticed by the assessee. Therefore, the Calcutta High Court permitted the time-barred appeal. The assessee, SSB Petro Products & Ors questioned the instructions dated 16-01-2023 issued in WPA 29 of 2023. The applicant had questioned the directive cleared by the […]

Allahabad High Court's Order for M/S Swati Poly Industries Pvt Ltd

Allahabad HC Cancels Order Passed U/S 75(4) Without Hearing Opportunity to Petitioner

For this particular case, the Allahabad high court ruled that section 75(4) of the Uttar Pradesh Goods and Service Tax Act would be obligatory despite when there is no demand in writing for the hearing would have incurred. Hence the bench cancelled the order issued without providing the chance of hearing to the applicant. Upon […]

Orissa HC'S Order for M/s. Jena Trading

Orissa HC: Value Mismatch in GST Invoice & e-WayBill Calls a Human Error, Needs Fresh Assessment

The different amounts mentioned in the tax invoice and e-Way Bill indicate a palpable error in the waybill, which may be construed as a human error, Orissa High Court ruled. The assessment order would have been cancelled by the bench of Justice B.R. Sarangi and Justice M.S. Raman and remitted the case back to the […]

Allahabad HC'S Order for Shyam Sundar Sita Ram Traders

Allahabad HC: A Firm’s GST Registration Can’t Be Cancelled Basis on Bogus Allegation

A Single Bench of the Allahabad High Court has cancelled and set aside the cancellation of GST registration executed on the basis of the firm being alleged to be fake. The applicant’s opinion of the council is that he has the registered proprietorship firm along with executing the business as per the statutory. The applicant […]

Delhi HC's Order for M/s Parity Infotech Solutions Pvt. Ltd

Delhi HC: Restriction on GST ITC Usage Can’t Be More than Year Under Rule 86A

The Delhi High Court ruled that under Rule 86 A of the CGST 2017, the restriction of the input tax credit (ITC) cannot be more than one year. The petitioner, M/s Parity Infotech Solutions Pvt. Ltd., complained about the instruction, which was dated March 8, 2012. Special Commissioner-V, Department of Trade and Taxes, issued the […]

Madras HC's Order for M/s.Engineering Aids

Madras HC Declares Order Invalid Without Considering Assessee Response

In a recent instance, the High Court (HC) of Madras ruled that the ruling made in accordance with section 74 of the GST, 2017, without taking the assessee’s response into account, is invalid. Engineering aids, on 5/04/2022, the applicant questioned the impugned order issued under section 74 of the goods and services tax act 2017 […]

Rajasthan HC's Order for M/s. Skylark Infra Engineering

HC: Assessee Can’t be Forced to Pay Double GST on the Interstate Supplies

On the services that have been provided twice, the assessee does not compel to file the taxes, Rajasthan High Court ruled. The division bench of Justice Pankaj Mittal and Justice Subha Mehta stated that the applicant’s supply of manpower to the company in the state of Rajasthan is either an inter-state transaction as per CGST+RGST […]

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