13 ViewsThe Hon’ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated March 1, 2023] has held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by the assessee. The learned counsel appearing for the […]
Non-Submission of reply to the SCN cannot be a valid ground for cancellation of GST Registration
19 ViewsThe Hon’ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. – 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee on the grounds that the non-submission of reply to the Show Cause […]
GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement
30 ViewsThe Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. – 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenue Department and the Appellate Authority have committed the misreading of […]
Refund of ITC cannot be rejected without providing an opportunity of being heard to the assessee
21 ViewsThe Hon’ble Rajasthan High Court in M/s. Chandni Crafts v. Union of India and Anr. [D. B. Civil Writ Petition No. 5460/2020 dated January 17, 2023] has quashed and set aside the order rejecting the refund claim of accumulated Input Tax Credit (“ITC”) on the grounds that the assessee was not given the opportunity […]
Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same
24 ViewsBackground: The Hon’ble Karnataka High Court in M/s Premier Sales Promotion Pvt Limited v. Union of India [Writ Petition No. 5569 of 2022 (T-RES) dated January 16, 2023] has held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the […]
Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice
23 ViewsThe Hon’ble Madras High Court in M/s. Novateur Electrical & Digital Systems Pvt. Ltd v. the Assistant Commissioner (ST) and Ors. [W.P.Nos.4376, 4379, 4382 and 4385 of 2023 and W.M.P.Nos.4412, 4413, 4415 and 4417 of 2023 dated February 16, 2023] has quashed the assessment orders passed by the Revenue Department, on the grounds that […]
SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch
21 ViewsThe Hon’ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated time period was made,technical glitch being the reason for the non-functioning of the bank’s software would not hold the […]
SCN lacking reasons cannot be issued in a mechanical manner without any application of mind
48 ViewsThe Hon’ble Delhi High Court in M/s. Spinns International v. Pr. Commissioner of Goods and Service Tax, [W.P.(C) 1989/2023 dated February 15, 2023] has set aside the Show Cause Notice (“SCN”) and the consequential order for cancellation of GST Registration of the assessee, on the grounds that the SCN was bereft of any reasons […]
Demand order passed without considering the reply to the SCN is not sustainable
20 ViewsThe Hon’ble Madras Court in M/s. Engineering Aids v. State Tax Officer and Ors. [W.P. No.28124 of 2022 dated February 15, 2023] has quashed the demand order passed by the Revenue Department, on the grounds that the reply filed by the assessee to the Show Cause Notice (“SCN”) was not considered even though the […]
Revenue Department to incorporate measures to reduce litigations arisen due to the non-constitution of the GST Tribunal
119 ViewsThe Hon’ble Bombay High Court in Gulf Oil Lubricants India Ltd. v. Joint Commissioner of State Tax & Ors. [Writ Petition No. 3097 of 2022 dated February 8, 2023] has directed the Revenue Department to incorporate measures to reduce the inflow of litigations in the Court, which has arisen due to the non-constitution of […]