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Tag: SCN

GST ArticleHigh Court

DGGI Officer empowered to issue SCN

byCA Bimal Jain08/06/202408/06/2024

The Hon’ble Madras High Court in the case of Famina Shopping Mall (P.) Ltd. dismissed the writ petition and held that the officer of Directorate General of GST Intelligence (“DGGI”) is a proper officer for issuance of Show Cause Notice.

GST ArticlePre-GST

Service Tax is exempt for authorized operations conducted within SEZ

byCA Bimal Jain21/03/202421/03/2024

The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. v. Commissioner of Central Excise [Service Tax Appeal No.…

GST ArticleHigh Court

Jurisdiction to adjudicate all connected SCNs lies with the Commissionerate that issues the SCN with the highest demand

byCA Bimal Jain24/01/202424/01/2024

The Hon’ble Delhi High Court in the case of Aasanvish technology (P.) Ltd v. Director General of GST Intelligence [Writ…

GST ArticleHigh Court

Director is not liable for payment of tax amount when it is not determinable that the Company is unable to pay the tax amount during liquidation proceedings

byCA Bimal Jain12/12/202312/12/2023

The Hon’ble Madras High Court in the case of K. Malathi v. State Tax Officer &Anr. [W.P.No.19728 of 2020 &…

GST ArticleHigh Court

Reasonable time period is 30 days for filing reply to the Show Cause Notice

byCA Bimal Jain09/12/202309/12/2023

The Hon’ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India allowed the writ petition and held that, the Reasonable time period for filing reply to the SCN is to be considered as 30 days.

GST ArticleHigh Court

Orders to be set aside in cases wherein the Reason for Cancellation of GST Registration is not mentioned

byCA Bimal Jain29/11/202329/11/2023

The Hon’ble Delhi High Court in the case of M/s.VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023…

GST in Media

HC questions order issued by GST authorities to cancel firm’s registration

byAdmin25/11/202325/11/2023

Another case of Goods and Services Tax (GST) authorities cancelling the registration of a company without allegedly following the rules…

GST ArticleHigh Court

Granting short period of time for filing reply violates the legal right of assessee

byCA Bimal Jain06/11/202306/11/2023

The Hon’ble Madras High Court in the case M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State…

GST in Media

Siemens files writ petition at Bombay HC challenging GST SCN

byAdmin24/10/202324/10/2023

Siemens Ltd has filed a writ petition before the Bombay High court challenging Show Cause Notice (SCN) issued by the…

GST Article

GST Daily 111 – HC set aside order passed on basis of SCN in which time and venue of personal hearing were not indicated

byCA Pradeep Modi18/10/202318/10/2023

THE Hon’ble  ALLAHABAD  HIGH COURT in the case of SUMIT ENTERPRISES V/s STATE OF U.P. decided on 9-10-2023  👉 Issue:-…

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