17 ViewsThe Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022 dated November 17, 2022] allowed Petitioner to submit a physical application for restoration of Goods and Services Tax (“GST”) registration where application of cancellation was filed by petitioner. Facts: M/s Euro Pratik Sales […]
GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime
23 ViewsThe Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner (“the Respondent”) by issuing Show Cause Notice dated September 13, 2021 (“SCN”) under Section 73 of the […]
Writ petition during Notice stage would frustrate tax administration
26 ViewsThe Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assessee has ample opportunity to agitate issues before assessing officer. Moreover, the Goods and Services […]
Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error
59 ViewsThe Hon’ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the department to process the Input Tax Credit (“ITC”) claim that were previously rejected […]
Differential Tax Amount Post-GST Not Reimbursed to Contractors
The Hon’ble Orissa High Court granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST department to abide by its circular, Finance Department vide Office memorandum No. FIN-CTI-TAX-0045-2017/38535/F dated December 10, 2018 to address the problems with works contracts brought on by the change from the Value-Added Tax (“VAT”) to the Goods and Services Tax (“GST”) tax system.
Cancellation of GST Registration cannot be revoked due to disputes over undivided property
36 ViewsThe Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”) Registration once issued to the assessee and later cancelled upon request can’t be revoked merely on the basis […]
Cancelled GST Registration as a result of Non Filing of GST Returns due to sudden demise of Auditor to be Restored
105 ViewsThe Hon’ble Karnataka High Court in the case of Sri Kolapudi Enoch Washington v. The Additional Commissioner (GST and Central Tax), [Writ Petition No. 21269/2022 (T-RES)] directed the Goods and Services Tax (“GST”) Department to restore the cancelled GST registration as the Petitioner could not file the GST returns due to sudden demise of […]
Final GST Audit Report to be issued after considering Assessee’s Reply
29 ViewsThe Hon’ble Orissa High Court (“the High Court”), in the case of M/s. Simon India Ltd. v. CT and GST Officer, Cuttack-II Circle, Cuttack and Anr. [W.P.(C) No. 26443 of 2022] ruled that, the final Goods and Services Tax (“GST”) Audit Report shall be issued only after considering the reply filed by the assessee, […]
Genpact- Not an Intermediary, thus, eligible for Refund
36 ViewsThe Hon’ble Punjab and Haryana High Court in the case of Genpact India Pvt. Ltd. v. Union of India, [CWP-6048-2021 (O&M)] ruled that Genpact India cannot be treated as an intermediary, and is therefore eligible for Goods and Services Tax (“GST”) refund. Facts: Genpact India Pvt. Ltd., (“the Petitioner”) is engaged in the business […]
Application’s common-portal filing date is “relevant” when construing limitation
34 ViewsThe Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by the assessee on common portal would be treated as date of filing of claim for refund to the satisfaction of […]