Minor discrepancy in the e-way bill would not attract penalty proceedings
The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. – […]
GST Law, Important Pronouncements
GST Law
GST Law, Important Pronouncements
GST Registration cannot be cancelled when the reply to the SCN is not considered
The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors.
GST Law, Important Pronouncements
Revenue department cannot initiate assessment proceedings once moratorium order has been passed by NCLAT
The Hon’ble Madras High Court in Tvl. ITNL-KMB (J.V.) v. the Deputy Commissioner of (ST), [W.P. Nos.2850 and 2852 of
GST Law, Important Pronouncements
Refund claims cannot be considered as dubious on the basis of erroneous findings
The Hon’ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated
GST Law, Important Pronouncements
Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under the SVLDRS
The Hon’ble Madras High Court in M/s. P.K. Japee & Co. v. Deputy Commissioner of GST and Central Excise and
GST Law, Important Pronouncements
Writ petition filed before the passing of the final order is premature and not maintainable
The Hon’ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024
GST Law, Important Pronouncements
Assessee allowed to file an appeal after the delay of a negligible period
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors.
GST Law, Important Pronouncements
Assessment proceedings suffer from major procedural flaws due to the lack of a proper SCN
The Hon’ble Jharkhand High Court in M/s. Solex Energy Limited v. the State of Jharkhand and Ors. [W.P (T) No.
GST Law, Important Pronouncements
SCN/Order issued without giving any specific details or reasons for taking any action are not sustainable
The Hon’ble Delhi High Court in Marg Erp Ltd v. Commissioner of Delhi Goods and Service Tax & Anr. [W.P.(C)
GST Law, Important Pronouncements
Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature
The Hon’ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated