GST DAILY – 390 : Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC
Appellate Forum shall decide whether appeal is within time and whether delay needed to be condoned or not: HC
Tag: uttarakhand high court
GST DAILY – 382 : Cost of free diesel provided by the recipient cannot be added to the value of the GTA service for the purpose of determining GST liability
Cost of free diesel provided by the recipient cannot be added to the value of the GTA service for the purpose of determining GST liability
Mere reliance on the reply of the driver of the vehicle in order to process confiscation and imposition of fine & penalty contrary to Section 130 of the CGST Act
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the CGST Act.
Stayed granted against Notification extending limitation for adjudication
The Hon’ble Uttarakhand High Court in the case of Hindustan Construction Company Limited listed the case on February 25, 2025 along with WPMB N. 523 of 2024 and held that the effect and operation of Notification No. 56/2023 dated December 28, 2023(“the Notification”) and other consequential orders were stayed.
No denial of ITC merely because the supplier failed to file returns and pay taxes
The Hon’ble Uttarakhand High Court in Subhash Singh has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the CGST Act, 2017 should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner.