The Hon’ble Allahabad High Court in the case of Clear Secured Services Private Limited held that maximum penalty of Rs.10,000/- could be imposed by the Revenue Department, when no amount of tax has been evaded by the Assessee and there is only delay in depositing the amount of tax collected by the Supplier.
GST DAILY – 124 Refund of unutilised ITC is permissible even if there are multiple inputs and output supplies
Stay Yourself Updated on GST Refund of unutilised ITC is permissible even if there are multiple inputs and output supplies 👉 The Hon’ble Rajasthan High Court in the case of NAHAR INDUSTRIAL ENTERPRISES LTD V/s UNION OF INDIA decide on 31-10-2023 👉 Issue ✔️ Can Refund of unutilised ITC is permissible if there are multiple […]
Orders to be set aside in cases wherein the Reason for Cancellation of GST Registration is not mentioned
The Hon’ble Delhi High Court in the case of M/s.VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023 dated November 10, 2023] held that without specifying any particular reason and explanation for the cancellation of GST Registration by means of fraud, wilful misstatement or suppression, also there is no explanation as to why […]
Period of limitation in filing the appeal stood extended pursuant to the 52nd GST Council Meeting
The Hon’ble Allahabad High Court in M/s Modern Steel v. Additional Commissioner and Another [Writ Tax No. 1192 of 2023 dated October 19, 2023] remanded back the matter to the Appellate Authority to examine the question of limitation in the light of the provisions contained in 52nd GST Council Meeting and directed to pass an […]
No Recovery proceedings can be initiated until Investigation is completed
The Hon’ble Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] directed the Cyber Crime Cell Inspector to complete the investigation within eighteen (18) months from receipt of a copy of the order. Till such investigation […]
Demand Notice cannot be enforced during the pendency of the Stay Application
The Hon’ble Kerala High Court in the case M/s. Mathew Scaria v. Deputy Commissioner of State Tax and Ors. [WP(C) 33099 of 2023 dated October 16, 2023] disposed of the writ petition, thereby directing the Revenue Department to dispose Stay Application within one month and not enforce the proceeding of Demand Notice during the pendency […]
High Court disposes 245 writ petitions by remanding the matter to Appellate Authority under Amnesty Scheme
The Hon’ble Orissa High Court in the case of M/s. Pravat Kumar Choudhury v. Additional State Tax Officer, CT & GST, Cuttack [WP (C) No. 6684 of 2023 dated November 6, 2023] along with 244 other cases, disposed of the writ petitions thereby remanding the matter to appellate authority on account of Notification No. 53/2023 […]
Recommendations of the 52nd GST Council can be considered for the computing Time Limit for filing an Appeal
The Hon’ble Gujarat High Court in the case of M/s. M Group v. Assistant Commissioner of State Tax [Special Civil Application No. 8503 of 2023 dated October 26, 2023] disposed of the writ petition and held that the Revenue Department can take into consideration the recommendation of 52nd GST Council Meeting i.e. the time period […]
Penalty and Interest could not be imposed when Credit was erroneously availed but not utilized
The Punjab and Haryana High Court in the case of M/s. Deepak Sales Corporation v. Union of India [CWP No. 283 of 2023 dated September 21, 2023] allowed the appeal filed by the Assessee by way of the writ petition and held that, the demand of interest and penalty is not tenable when the credit […]
Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice
The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand [W.P. (T) NO. 4338 OF 2022 dated October 9, 2023] held that the initiation of proceedings is bad in law, in as much as, in this case, only a summary of show cause notice vide Form DRC – 01 was served […]