GST Judgements

ITC benefit allowed on commercial property

Bimal Jain 23 October 2024 at 09:31

The Hon'ble High Court of Madhya Pradesh in the case of M/s Chirtantan Enterprises LLP v. Commissioner CGST and Central Excise [Writ Petition No. 29788 of 2024 dated October 15, 2024] dismissed the writ petition relying on the landmark case of Chief

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Unless the ITC is both availed and utilized, interest cannot be levied on the registered taxpayer

Admin 21 October 2024 at 10:16

The Hon'ble Calcutta High Court, in the case of M/s Utpal Das v. State of West Bengal [Writ Petition No. 18241 of 2022 dated July 18, 2024] quashed the Orders of the proper officer and the Appellate Authority, where the Assessee claimed excess ITC du

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Budgetary Support Scheme is not hit by Doctrine of Promissory Estopple and Legitimate Expectations

Bimal Jain 21 October 2024 at 10:16

The Hon'ble Jammu and Kashmir High Court in the case of Sudhir Power Ltd. v. Union Territory of Jammu and Kashmir & Ors. [Writ Petition (Civil) No. 2784/2021 dated October 09, 2024] dismissed the writ petition challenging the government order replaci

Posted in GST | 168 Views

Assessee should respond to the SCN and take all grounds before the authority, and if aggrieved, should avail an alternate statutory remedy of appeal

Bimal Jain 21 October 2024 at 10:08

The Hon'ble High Court of Bombay in the case of Viswaat Chemicals Ltd. &Anr. v. Union of India [Writ Petition (L) No. 27725 of 2024 dated October 14, 2024] dismissed the writ petition and held that an Assessee should respond to the Show Cause Notice

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Tax liability can be paid in monthly installments

Bimal Jain 14 October 2024 at 09:45

The Hon'ble Madras High Court in the case of M/s Ohm Srinivasa Paper Boards (P.) Ltd. v. Assistant Commissioner of Central GST and Central Excise [Writ Miscellaneous Petition (MD) Nos. 7930 and 7932 of 2022 dated July 03, 2024] directed the Assessee

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Supreme Court reaffirms royalty is not in the nature of tax as review petition filed dismissed

Bimal Jain 14 October 2024 at 09:45

The Hon'ble Supreme Court in the case of Karnataka Iron and Steel Manufacturers Association v. Mineral Area Development Authority [Diary No. 38926/2024 dated September 24, 2024] dismissed the review petition filed against the judgment passed by the H

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HC grants opportunity for reply to SCN as Assessee being small businessman was not aware of the proceedings initiated

Bimal Jain 05 October 2024 at 14:52

The Hon'ble Madras High Court in the case of Tvl. Tripathi Packaging v. Deputy State Tax Officer, Madurai [W.P. (MD) No. 11734 of 2024 dated June 06, 2024], granted the Assessee a fresh opportunity to file reply to the Show Cause Notice ("the SCN")in

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Bank Accounts can be defreezed, which were reattached after Lapse

Bimal Jain 05 October 2024 at 14:52

The Hon'ble Supreme Court in the case of RHC Global Exports Pvt. Ltd. & Ors. v. Union of India [SLP(C) No. 015992 - 015994 / 2023 dated September 18, 2024] allowed the application and directed 'lifting' and 'defreezing' of bank account attachment. Al

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Omission of Personal Hearing date in the SCN violates the Principle of Natural Justice

Bimal Jain 05 October 2024 at 14:52

The Hon'ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. v. Chief Commissioner of CT and GST, Odisha [Writ Petition (Civil) No. 16864 of 2024 dated July 23, 2024], held that any defect in the Show Cause Notice ("SCN") would cause violati

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Opportunity of personal hearing should be granted to an Assessee before cancelling the GST registration

Bimal Jain 05 October 2024 at 14:39

The Hon'ble Delhi High Court in the case of M/s Abhishek Appliance (P.) Ltd. v. Assistant Commissioner CGST [Writ Petition (Civil) No. 8920 of 2024 dated July 03, 2024] ruled that an Assessee should be given an opportunity to respond the allegations

Posted in GST | 119 Views