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The provisional attachment should not hamper normal business activities
The Gujarat High Court in the case of Arya Metacast Pvt. Ltd. Versus State of Gujarat has held that the provisional attachment should not hamper normal business activities of the taxable person. The court relied on the decision of the Gujarat High Court in the case of...
When the show cause notice is deficient in material particulars , the proceedings is not valid under law
The Delhi High Court in the matter of M/s Fada Trading Private Limited Versus Commissioner Goods and Service Tax has quashed the order cancelling the GST registration as the Show Cause Notice was completely deficient in material particulars. The court noted that from...
The Madras High Court in the matter of M/S.Smart Roofing Private Limited Versus The State Tax Officer has quashed the penalty under GST for a wrong declaration in an e-way bill as there was no intention of tax evasion.
Source: www.livelaw.in Disclaimer: The above information is only for educational purposes and not solicitation for professional work. It does not form professional advice. Kindly read law, circular, judgement etc. before acting upon it. The author does not accept any...
The Goods and Services Tax Network (“GSTN”) has enabled new functionality to facilitate the filing of application of advance ruling, appeal, etc. by unregistered persons on the GST portal.
Source #GST Disclaimer: The above information is only for educational purposes and not solicitation for professional work. It does not form professional advice. Kindly read law, circular, judgement etc. before acting upon it. The author does not accept any liabilities...
The interest under GST can not be demanded without adjudication proceedings : Jharkhand High Court
The honorable Jharkhand High Court in the case of M/s Narsingh Ispat Limited Vs. Union of India has held that the interest liability under GST can not be imposed without carrying out adjudication proceedings. Some of the observation of the court is as under : “It has...
Non-Availability of Form GST ITC-02A on GSTN Portal: Rajasthan HC allows ITC in GSTR-3B
The honourable Rajasthan High Court in the case of Pacific Industries Ltd. Versus Union Of India has allowed the Input Tax Credit (ITC) under GST in GSTR-3B Return as FORM GST ITC-02A was not available on the GSTN Portal at the time of its insertion. Rule 41A...