GST Judgements
Penalty should not be imposed when one of the E-way bill expired
Bimal Jain 23 February 2024 at 14:34
The Hon'ble Allahabad High Court in the case of Global Panel Industries (P.) Ltd. v. State of UP[Writ Tax No. 141 of 2023 dated February 05, 2024] allowed the writ petition and held that penalty should not be imposed under Section 129(3) of the Uttar
The Karnataka AAR, in the case of In Re. Manish Manpower Agency [KAR ADRG 03/2024 dated January 29, 2024] held that manpower services supplied to Social Welfare department in relation to any function entrusted to Panchayat under Article 243G of the C
The Hon'ble Punjab and Haryana High Court in the case of Pankaj Kumar v. State of Punjab [CRM-M-43188-2023dated January 16, 2024] granted bail to the Accused, thereby holding that, gravity of the offence, object of the Special Act and the period of s
100% Penalty cannot be Imposed if Show Cause Notice is issued under section 73
Bimal Jain 21 February 2024 at 15:59
The Hon'ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 dated January 31, 2024] disposed of the writ petition, thereby holding that, 100 percent penalty cannot be imposed when Show Cause Notice
The Hon'ble Madras High Court in the case of Sakthi Steel Trading v. Assistant Commissioner [W.P. No. 4122 of 2022 dated January 29, 2024] allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on Assesse
Petitioner is not liable to pay penalties for the wrongful availment of ITC by the Supplier
Bimal Jain 20 February 2024 at 14:26
The Hon'ble Calcutta High Court in the case of Fairdeal Metals Ltd. v. Assistant Commissioner of Revenue, State Tax, Bureau of Investigation (NB) [Writ Petition Application No. 170 of 2024 dated February 01, 2024], held that the Petitioner was not re
Assessee must respond to SCN for the case to be adjudicated on merits
Bimal Jain 20 February 2024 at 14:26
The Hon'ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390 of 2023 dated January 03, 2024], held that the satisfaction required to be recorded in terms of Section 61(3) of the Central Goods and Services Ta
Transfer of development rights would be considered as service under GST Law
Bimal Jain 19 February 2024 at 16:24
The Hon'ble Telangana High Court in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors. [Writ Petition No. 5493 of 2020 dated February 09, 2024] dismissed the writ petition and held that transfer of development rights w
Cess levied under Goa Cess Act is valid and not subsumed by the GST Laws
Bimal Jain 19 February 2024 at 16:24
The Hon'ble Bombay High Court at Goa in the case of Sesa Sterlite Limited v. State of Goa [Writ Petition No. 244 of 2009 dated January 10, 2024] dismissed the writ petition thereby holding that, the levy of Cess under Goa Rural Improvement and Welfar
The Hon'ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ Tax No. 146 of 2023 dated January 25, 2024]held that mere technical errors, without having any potential financial implications, should not b
CAclubindia
