12 ViewsThe Hon’ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central […]
Order for non-granting GST registration must be a speaking order
41 ViewsThe Hon’ble Madras High Court in the matter ofM/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, 2022] has held that the order for cancelling the GST registration must be a speaking order and the discretion provided to the […]
Maximum timeframe available to the respondent for keeping the bank attachment alive is one year- High Court, New Delhi
38 ViewsCGST, Delhi East vide orders dated 31.03.2021 provisionally attached the bank accounts and property. Delhi High Court in the matter of Nitin Singhania Vs Central Tax, (East) vide order dated 29.07.2022 set-aside the provisional attachment as the same ceased to have effect after 16 months in terms of Section 83 (2) of the Act. […]
Assessee’s bank account cannot be blocked without complying the provisions embedded u/s 83 of the CGST Act
30 ViewsThe Hon’ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee’s bank account as it does not comply with the perquisites embedded under Section 83 […]
Actions taken by the department during enquiry need not necessarily be termed as harassment
27 ViewsThe Hon’ble Madras High Court in the matter of M/s Sridhar v the Superintendent of GST [Crl. O.P. No.7736 of 2022 dated June 6, 2022] dismissed the petition alleging the harassment by the Superintendent of Goods and Services Tax. Facts:M/s Sridhar (“the Petitioner”) has filed an Criminal Petition under Section 482 of Code of […]
Gujarat HC provides relief to importers by directing GST dept to refund IGST within six weeks along with interest
7 ViewsThe Gujarat High Court (HC) has provided relief to importers by directing the Centre to refund the Goods and Services Tax (GST) paid on ocean freight within six weeks with interest. The ruling of the HC came after the levy of GST on ocean freight was struck down by Supreme Court (SC) in the […]
Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC
15 ViewsThe Hon’ble Punjab & Haryana High Court in the matter of M/s Yogender Yadav v Union of India [CRM-M-53014 OF 2021 dated February 15, 2022] granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would unnecessarily curtail and fetter personal liberty of the Petitioner. Facts: M/s Yogender Yadav […]
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order
17 ViewsThe Hon’ble Calcutta High Court in the matter of M/s Haldia Petrochemicals Limited v. Assistant Commissioner [W.P. A No. 4249 of 2022, dated June 30, 2022] held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order and directed the Revenue Department to refund the amount […]
Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay
3 ViewsThe Hon’ble Andhra Pradesh High Court in M/s Venkateswara Electricals v State of Andhra Pradesh [Writ Petition No.4072 of 2022 dated March 9, 2022] directed the Revenue Department to refund the amount of the excess tax paid by the assessee, along with the interest, within a period of three months. Facts: M/s Venkateswara Electronic […]
IGST is leviable on the interest component of EMI of loan advanced by the Bank through credit card
1 ViewsThe Hon’ble Calcutta High Court in Mr. Ramesh Kumar Patodia v. Citi Bank NA & Ors. [WPO 547 of 2019 dated June 24, 2022] held that interest component of Equated Monthly Instalments (“EMI”) of the loan, through credit card services by a bank, attracts payment of Integrated Goods and Service Tax (“IGST”). Facts: Mr. […]