GST Judgements
Assessee permitted to withdraw pre-deposit amount from frozen bank account for filing appeal
Bimal Jain 16 February 2024 at 11:05
The Hon'ble Madras High Court in the case of Rathinavel Pandian v. Assistant Commissioner (ST) [W.P. (MD) No. 27701 of 2023dated November 27, 2023] disposed of the writ petition thereby permitting the Assessee to withdraw the pre-deposit amount from
Penalties should not be imposed solely for technical errors lacking any intent to evade tax
Bimal Jain 16 February 2024 at 11:05
The Hon'ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ Tax No. 352 of 2023 dated January 16, 2024] held that the invoice itself contains the details of the truck, the error committed is t
The Hon'ble Punjab and Haryana High Court in the case of Praveen Kumar v. State of Haryana [CRM-M-No. 37424 of 2023 dated January 16, 2024] granted the bail to the Accused on the ground that, the Accused has been incarcerated for a long period of tim
The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible
During GST Audit the Proper Officer may initiate action under Section 73 or 74 of the CGST Act
Bimal Jain 12 February 2024 at 17:05
The Hon'ble Madras High Court in the case of M/s. ABT Ltd. v. The Additional Commissioner of GST and Central Excise [Writ Petition No. 1756 of 2024 dated January 30, 2024] dismissed the writ petition and held that during the conduct of GST Audit unde
Anticipatory Bail can be granted to the accused who acted on the instructions of the main accused
Bimal Jain 12 February 2024 at 17:05
The Hon'ble Delhi High Court in the case of Directorate General of GST Intelligence v. Jitendra Kumar [Criminal Miscellaneous Case No. 4528 of 2023 and others. dated January 19, 2024] held the Respondent was not the main accused, he was acting on the
The Hon'ble Calcutta High Court in the case of Sajal Kumar Das v. State of West Bengal [M.A.T. No. 2475 of 2023 dated January 09, 2024] allowed the writ petition and set aside the Order thereby holding that substantive changes cannot be introduced in
GST registration cannot be cancelled retrospectively merely because the returns were not filed
Bimal Jain 08 February 2024 at 16:52
The Hon'ble Delhi High Court in the case of Aryan Timber Store v. Sale Tax Officer [Writ Petition (Civil) No. 628 of 2024 dated January 18, 2024] held that the GST Registration of an Assessee cannot cancelled with retrospective effect mechanically me
GST Authorities can't raise new grounds or arguments that are not part of the SCN
Bimal Jain 08 February 2024 at 16:52
The Hon'ble Allahabad High Court in the case of M/s. Associated Switch Gears and Projects Ltd. v. State of Uttar Pradesh [Writ Tax No. 276 of 2020 dated January 25, 2024 held that no other ground can be raised apart from the grounds mentioned in the
Assessment Order liable to be set aside when Notice is not served physically
Bimal Jain 02 February 2024 at 14:28
The Hon'ble Madras High Court in the case of Jak Communications (P.) Ltd. v. Deputy Commercial Tax Officer [W.P. No. 35453 of 2023 dated December 19, 2023] disposed the writ petition thereby setting aside the Assessment Order passed by the Revenue De
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