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Authorities could not travel beyond the show cause notice to levy the penalty on the taxpayer, Allahabad High Court ruled. The bench comprising Justice Shekhar B. Saraf stated that, “At its core, a show cause notice represents the initial step in an administrative or legal process, wherein an individual or entity is formally apprised of […]
On Monday, the Delhi High Court affirmed the constitutional validity of the anti-profiteering provisions within the Goods and Services Tax (GST). Over 100 companies, including Hindustan Unilever, Patanjali, Jubilant Foodworks, and Phillips, had filed petitions challenging these provisions. The court ruled that these provisions specifically address the necessity for a proportional reduction in prices when […]
GST registration could not be cancelled with the retrospective effect for only non-filing of the tax returns, the Delhi High Court ruled. The bench comprising Justice Sanjeev Sachdev and Justice Ravinder Dudeja emphasized that the non-filing of GST returns by a taxpayer for a certain period does not automatically warrant the retrospective cancellation of the […]
In a recent judgment, the Patna High Court fined a Goods and Services Tax (GST) officer Rs 5,000 for engaging in what the court considered as coercive and unlawful attempts to recover the entire tax amount from an individual who was awaiting the statutory right to appeal before the non-functional Goods and Services Tax tribunal […]
Verifying the legitimacy of issued Show Cause Notices and Orders under GST holds utmost importance within the sphere of tax compliance. This article explores the importance of closely examining these documents, bringing attention to essential aspects of the CGST Act, 2017. Fill Form for GST Compliance Software What is the Need to Verify the Served […]
Emphasizing the significance of adhering to due process and complying with statutory obligations, the Jharkhand High Court made a noteworthy decision by nullifying criminal proceedings related to the failure to comply with summons issued under Section 70 of the Central Goods and Services Act, 2017 (CGST Act). It is important to highlight that Section 70 […]
The Karnataka High Court has instructed the department to release the seized goods under certain conditions which are mostly used for Ayurveda medicines. The confiscation occurred because of a failure to submit the E waybill. The bench altered the conditions initially set by the single judge. M/S Quadri and Company, the petitioner, submitted a petition […]
The Delhi High Court, in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023], instructed the Revenue Department to electronically issue the summary of Show Cause Notice and Demand using Form GST DRC-01 & Form GST DRC-02. This ruling emphasized that the summary of Demand […]
Section 16(4) of the Goods and Services Tax (GST) is the attractive provision permitting assessees to avail the ITC lessening the cascading effect that is in the VAT regime which came with the influential catches and setbacks levied in the form of the conditions to be fulfilled transferring the vested ITC nature to a conditional […]
