GST DAILY – 306
Detention of goods in transit without finding any intention to avoid tax is unjustified: HC
Category: High Court
Passing order without hearing is violation of principles of natural justice
The Hon’ble High Court of Allahabad in the case Chandani Tent Traders it was held that passing a order without giving an opportunity of a hearing is a violation of principles of natural justice.
GST DAILY – 305
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter
GST DAILY – 304
No penalty on transporter for not carrying original tax invoice; HC quashes order passed by tax official
GST DAILY – 303
HC condoned delay in filing appeal as accountant handling GST compliances was hospitalized
GST DAILY – 302
HC quashes GST demand notices issued in name of company which was amalgamated with another company
GST DAILY – 301
Discount received from supplier can’t be construed as service provided to supplier: HC
Bonafide intent must be proved when property is purchased from GST defaulters
The Hon’ble Madras High Court in the case S. Geetha held that a Bonafide purchaser of property bought without knowledge of tax arrears can challenge an order under section 81. However, the bonafide nature must be proved.
Assessee commitment to file return for default period is ground for setting aside of order cancelling GST registration on account of non-filing of returns
The Hon’ble Calcutta High Court in the case Pranabesh Sarkar set aside the order of GST registration cancellation on the ground that the Assessee has defaulted in filing of GST returns, on the ground that the Assessee would file the GST returns for the default period along with payment of tax, interest, fine and penalty.
Notification extending time limit not applicable for passing of order under Section 73 for FY 2017-18
The Hon’ble Allahabad High Court in the case of M/s. AV Pharma allowed the writ petition and quashed the order issued by the Department for FY 2017-2018 stating that the orders have been issued beyond the prescribed time limit thereby holding that as the time limit for passing of order under Section 73 of the CGST Act for the Impugned Period i.e. February 05, 2023 has expired prior to the date of notification coming into effect i.e. March 31, 2023, thus, the Notification extending the time limit for passing of Impugned Order under Section 79 would not be applicable.