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Tag: writ petition

GST ArticleHigh Court

Whether goods seized can be released by invoking writ jurisdiction if no application filed for release of goods before the proper officer?

byCA Ritesh Arora26/06/202426/06/2024

No, the Honorable Calcutta High Court in the case of Kanak Timber House disposed of the writ petition opining that a person cannot seek the release of the goods by way of filing the writ petition and is required to file application under sub-section (6) of Section 67 of the CGST Act, 2017.

GST ArticleHigh Court

Revenue Authorities may determine if documents can be seized from the premises of an Assessee not subject to the search warrant

byCA Bimal Jain19/06/202419/06/2024

The Hon’ble Delhi High Court in the case of Savinder Sharma disposed of the writ petition and directed the Revenue Authorities to decide the Assesse’s representation seeking copies of seized documents in accordance with law within 2 weeks.

GST ArticleHigh Court

Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously

byCA Bimal Jain29/05/202429/05/2024

The Hon’ble Patna High Court in the case of Rajesh Kumar Dubey dismissed the writ petition and held that remedy cannot be availed under writ jurisdiction when the alternate remedies have not been availed efficaciously.

GST ArticleHigh Court

Interest and penalty not leviable when there is no fault of Assessee in depositing GST

byCA Bimal Jain27/05/202427/05/2024

The Hon’ble Allahabad High Court in the case of Bhole Baba Milk Food Industries Limited allowed the writ petition and held that the levy of fee and interest would arise only in case where the failure is on part of the assessee to file return and/or payment of tax due within the prescribed period of time.

GST ArticleHigh Court

Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation

byCA Bimal Jain18/05/202418/05/2024

The Hon’ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation.

GST ArticleHigh Court

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

byCA Bimal Jain19/04/202419/04/2024

The Hon’ble Calcutta High Court in the case of Kanak Timber House disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under Section 67(6) of the CGST Act.

GST ArticleHigh Court

PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

byCA Bimal Jain19/04/202419/04/2024

The Hon’ble Patna High Court dismissed the PIL filed in the case of Amit Pandey wherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.

GST ArticleHigh Court

Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted

byCA Bimal Jain01/03/202401/03/2024

The Hon’ble Calcutta High Court in the case of G.L. Kundu and Sons. Steel (P) Ltd. v. Deputy Commissioner State…

GST ArticleHigh Court

Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax

byCA Bimal Jain18/02/202418/02/2024

The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ…

GST ArticleHigh Court

Transfer of development rights would be considered as service under GST Law

byCA Bimal Jain17/02/202417/02/2024

The Hon’ble Telangana High Court in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors.…

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