GST DAILY – 482 : Orders to be set aside as two authorities cannot issue same order for same period and subject against same party: HC
THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Shiva Enterprises V/s State of Karnataka, decided on 24-3-2025
Tag: sec. 73 of cgst act
GST DAILY – 481 : Order to be set aside due to lack of hearing opportunity to assessee: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)
Acceptance of Reply in ASMT 11 Bars Initiation of Demand Proceedings Under Section 73 on Same Grounds
The Hon’ble Delhi High Court in the case of Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer Class II /…
GST DAILY – 459 : GST Amnesty Scheme: Kerala GST Dept. Issues Instructions On Waiver of Interest/Penalty
The Kerala GST Department has issued the instructions regarding implementation of Amnesty Scheme under Section 128A of the KSGST Act in respect of waiver of interest or penalty or both relating to demands raised under section 73 of the KGST Act for Financial Years 2017-18, 2018-19, and 2019-20.
A single SCN consolidating multiple financial years is impermissible
The Hon’ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. quashed a consolidated SCN and demand orders issued for FY 2019-20 & 2020-21, citing non-conformity with the provisions of the CGST Act
GST DAILY – 448 : SCN quashed as it was issued after the extended due date per Section 73(2) of CGST Act: HC
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Cotton Corporation of India V/s Assistant Commissioner (ST) (Audit) (FAC)
GST DAILY – 440 : Claiming IGST as CGST/SGST due to technical error is not wrongful availment if eligible IGST was available: HC
THE HON’BLE KERALA HIGH COURT IN THE CASE OF Kalleppuram Metals V/s Union of India
GST DAILY – 439 : Attachment of bank account was lifted as assessee was unaware due to accountant’s failure to access portal: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF D.G. Construction V/s Deputy Commercial Tax Officer, decided on 14-8-2024
GST DAILY – 437 : No SCN can be issued under Section 73 of CGST Act based on discrepancies identified if explanation was accepted by AO: HC
THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Goverdhandham Estate Pvt. Ltd. v/s State of Rajasthan D.B, decided on 17-1-2024
GST DAILY – 429 : Orders issued without a signature are to be quashed as unsigned order is no order in eyes of law: HC
THE KERALA HIGH COURT in the Case of Fortune Service V/s Union of India, decided on 29-11-2024