Stay updated
The Hon’ble Delhi High Court in Treco Wire India Private Limited set aside the Order-in-Original confirming a demand of ITC of Rs. 3,34,21,261/- along with interest and an equal penalty under Section 74 of the CGST Act, raised on the ground that the registrations of the suppliers had been cancelled retrospectively,
The Hon’ble Telangana High Court (Full Bench) in Gudla Vanaja and Ors. answered the reference against the assessees and rejected the challenge to the Show Cause Notices and adjudication orders uploaded on the common portal without a visible physical or digital signature, and held that the presence of a digital signature on the Forms is not a requirement for documents covered under Chapter XVIII of the Central Goods and Services Tax Rules, 2017
The Hon’ble Rajasthan High Court, Jodhpur Bench in M/s NagaurMukundgarh Highways Pvt. Ltd. held that annuity payments received by a concessionaire under a concession agreement for design, construction, operation and maintenance of a road are consideration for “works contract services” are not exempt under Entry 23A of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.
The Hon’ble Rajasthan High Court (Jodhpur Bench) in M/s Shree Karni Electrovision dismissed the writ petition challenging the constitutional validity of Section 16(2)(c) of the CGST Act and the order passed under Section 74 of the CGST Act, and held that Section 16(2)(c) of
The Hon’ble Punjab and Haryana High Court in Shaurya Alloys Pvt. Ltd. disposed of a batch of 424 writ petitions challenging the vires of Section 16(2)(c) of the CGST Act and upheld the constitutional validity of the provision, but held that Section 16(2)(c) read with Section 155 of the CGST Act cannot be construed as a standalone provision so as to mechanically saddle the purchasing dealer with reversal of Input Tax Credit (“ITC”) merely because the supplier has failed to deposit the tax or its registration has been cancelled retrospectively.
The Hon’ble Gujarat High Court in M/s. Aarya Metals & Ors. quashed and set aside the two-line non-speaking order passed under Section 74 of the CGST Act confirming the demand of ITC along with interest and penalty on the allegation of
The Hon’ble Delhi High Court in Armour Security India Limited declined to exercise writ jurisdiction against the Show Cause Notice issued under Sections 76 and 74 of the CGST Act and ..
The Hon’ble Delhi High Court in Riveria Commercial Developers Limited disposed of a batch of writ petitions challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the CGST Act”, thereby granting liberty to the Assessees to file appropriate applications before the Adjudicating Authority for availing ITC pertaining to the past peri
The Hon’ble Delhi High Court in Shub Conductors LLP and Ors. held that no jurisdictional infirmity under Section 6(2)(b) of the CGST Act arises where the proceedings under the CGST Act were initiated prior in point of time to the proceedings initiated by the State GST Authorities.
The Hon’ble Delhi High Court in Puneet Batra dismissed the writ petition filed by an Advocate challenging the search conducted under Section 67(2) of the CGST Act at the his premises,