Service of notice or order by portal is a sufficient compliance under section 169 of the CGST Act
The Hon’ble Calcutta High Court in the case of Carry Co, Prop: Mr. Kajal Kumar…
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GST Article
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GST Article
Practice of bypassing bail condition by first agreeing to deposit, then backtracking, is Deprecated
The Hon’ble Supreme Court in the case of Kundan Singh deprecated the practice of voluntary…
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GST Article
Penalty can be levied on any person under Section 122(1A) of the CGST Act
The Delhi High Court, in Bhupender Kumar case imposed a penalty amounting to approximately Rs.…
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GST Article
No Penalty on Delayed e-way bill generation without intent to evade tax
The Hon’ble Allahabad High Court in T.K. Printers held that tax and penalty under Section…
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GST Article
Service of notice for detention or confiscation via WhatsApp is an invalid mode of service
The Hon’ble Kerala High Court in the case of Mathai M.V. held that a confiscation…
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GST Article
Clerical error cannot justify confiscation under section 130 without intent to evade tax
The Hon’ble Karnataka High Court in the case of M/s Mataji Industries held that the…
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GST Article
Limitation for filing application for refund computable from the date of conciliation agreement crystallising the excess-tax quantum
The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Ltd. held…
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GST Article
Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled
The Hon’ble Delhi High Court in Directorate General of GST Intelligence held that cancellation of…
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GST Article
Show cause notice under Section 74 unsustainable in absence of any allegation of fraud, misstatement, or suppression
The Hon’ble Allahabad High Court in the case of M/s Vadilal Enterprises Ltd. held that…
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GST Article
Demand Order Exceeding Show Cause Notice Violates Section 75(7) of the CGST Act and is liable to be quashed
The Hon’ble Allahabad High Court in the case of M/sVrinda Automation held that a demand…