Penalty order passed on the detention of goods and vehicle after 7 days from service of notice is not sustainable
The Hon’ble Patna High Court in the case of M/s Kedia Enterprises v. State of…
Article
High Court
Article
High Court
A single SCN cannot be issued for multiple periods
The Hon’ble Madras High Court in the case of M/s. Uno Minda Limited (Seating Division)…
Article
High Court
Whether recovery action can be taken without disposing of the rectification application of the Petitioner due to an inadvertent error made in Form GSTR-1?
No, the Honorable Madras High Court in the case of Veeran Mehhta v. Deputy Commercial…
Article
High Court
Whether an adverse order be passed without affording an opportunity of hearing to the taxpayer?
No, the Honorable Karnataka High Court in the case of M/s. Bangalore Golf Club v.…
Lawgics
Lawgics – Judgment No. 181
Synopsis: The SCN lacked specific details or evidence to support the allegations of fraud, willful…
Article
High Court
Notification no.56/2023-CE issued by CBIC challenged before the Honorable Gauhati High Court
In the case of Shree Shyam Steel v. Union of India (WP(C)/3838/2024), the Honorable Gauhati…
Article
High Court
Whether registration of the taxpayer can be cancelled where SCN mentioned reasons as “Others”?
Yes, the Honorable High Court of Calcutta in the case of Limton Metals Ltd. v.…
Article
High Court
Personal hearing is mandatory under Section 75(4) before passing of order
The Hon’ble Allahabad High Court, Lucknow Bench in the case of M/s. Eveready Industries India…
Article
High Court
Aluminium Foil Container is classifiable under 7615 with applicable GST rate
The Hon’ble Madras High Court in the case of M/s Veeram Natural Products v. Commissioner…
Article
High Court
Revenue Department not empowered to block ITC in excess of credit available in the Electronic Credit Ledger
The Hon’ble Delhi High Court in the case of Best Crop Sciences Private Limited v.…