Lawgics – Judgment No. 146
Provisional attachment under Section 83 cannot be done without issuing proper notice under section 74 of CGST Act, 2017
Tag: GST Notes
Lawgics – Judgment No. 145
On perusal of the impugned order, it is evident that no reasons are specified therein. The tax demand under the impugned order exceeds the amount specified in the show cause notice. Thus, the impugned order cannot be sustained. Therefore, impugned order dated 10.10.2023 was set aside.
Lawgics – Judgment No. 144
As per the Circular dated 09.02.2018 issued by the CBIC, Central Government of India, the officers of Director General of G.S.T. (Intelligence) shall exercise the power to issue show cause notice. Therefore, the impugned proceedings have been issued by the competent authority.
Lawgics – Judgment No. 143
Rule 86(A) does not allow insertion of negative balances in Electrnonic Credit Leedger.
Lawgics – Judgment No. 142
Appellate Authority has the power to condone delay in Filing GST Appeals beyond limitation period
Lawgics – Judgment No. 141
Proper Officer had to at least consider the reply on merits and then form an opinion.
Lawgics – Judgment No. 140
The appeal filed against the aforesaid order has been dismissed on the ground of limitation only…
Lawgics – Judgment No. 139
In the present case, dispute pertains to denial of input tax credit. Therefore, the petitioner cannot deposit any amount from its electronic credit ledger. The petitioner has to pre deposit 10% of the disputed amount from its electronic cash ledger
Lawgics – Judgment No. 138
The petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed. The amount was debited from its account, within prescribed time. To that extent, “failure” may never be attributed to the petitioner- in timely payment of the tax amount.
Lawgics – Judgment No. 137
Madras HC – Undoubtedly, it is not open to the Department to reopen the same issue vide new show cause notice after issuing order dated 23.12.2023.