GST DAILY – 509: SCN and order under section 73 quashed for lack of digital signature of issuing authority: HC
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Sadanand Prasad Barnwal V/s State of Jharkhand, decided on 8-5-2025
Tag: Jharkhand HC
GST DAILY – 507: Notice under Section 61 of CGST Act cannot be issued merely on basis of difference between sale price and market price: HC
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Sri Ram Stone Works V/s State of Jharkhand, decided on 9-5-2025
GST DAILY – 436 : Refund of interest and penalty ordered as ITC was allowed for delayed filing of return as per amendment made by Finance Act, 2024: HC
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Ram Constructions V/s Union of India
Legal heir not liable for deceased’s GST dues in absence of business continuity
The Hon’ble Jharkhand High Court in Rishi Shangari set aside the order stating that in absence of any material referred to by department as to on what basis it was held that the Assessee was continuing business in name of his father’s proprietary concern after his father’s death in spite of the Assessee obtaining a fresh registration in his own name.
Statutory remedy of appeal should be availed before invoking writ jurisdiction
The Hon’ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. disposed of the writ petition challenging the GST demand issued in Form GST DRC-07 on the ground that ITC had been availed in contravention of Section 16(2)(c) of the CGST Act, directing the assessee to avail the statutory remedy of appeal under Section 107 of the CGST Act and held that various issues had been pointed out regarding merit as also violation of principle of natural justice.
DGGI has no special power over state GST officials: HC
The Jharkhand High Court has ruled that the Directorate General of Goods and Services Tax Intelligence (DGGI) does not enjoy…
Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice
The Hon’ble Jharkhand High Court in the case of Aditya Medisales Ltd. v. State of Jharkhand [W.P. (T) NO. 4338 OF…
No bar for prosecution under IPC merely because the provision of GST law prescribes punishment
The Hon’ble Jharkhand High Court in Anupam Kumar Pathak v. The State of Jharkhand and Ors. [W.P. (Cr.) No. 141…
Directed the AO to allow cross examination of witness by the assessee
The Hon’ble Jharkhand High Court in Madhu Korah v. Income Tax Department through Director General [W.P (T) No. 538 of…