Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch
The Hon’ble Andhra Pradesh High Court in the case of Manjunatha Oil Mill v. Assistant Commissioner (ST) [W.P. No. 2153 […]
GST Law, Important Pronouncements
Important Pronouncements
GST Law, Important Pronouncements
Section 5 of the Limitation Act would not be applicable for appeal filed under GST
The Hon’ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No.
GST Law, Important Pronouncements
Two parallel proceedings in respect of the same period are not permissible under GST Law
The Hon’ble Guwahati High Court in the case of Subhash Agarwalla v. State of Assam [Case No. WP(C)/ 683/2024 dated
GST Law, Important Pronouncements
Credit should not be denied when ITC not reflected in GSTR -3B is claimable based on GSTR-2A and GSTR-9
The Hon’ble Madras High Court in the case of Sri Shamunga Hardwares Electricals v. State Tax Officer [Writ Petition No.
Important Pronouncements
DGGI is not allowed to seize cash from the premises of any person
The Hon’ble Delhi High Court in the case of M/s. K.M. Food Infrastructure Pvt. Ltd. v. The Director General, DGGI
GST Law, Important Pronouncements
Assessee is entitled to claim refund under Inverted Duty Structure even in case of same inward and outward supplies
The Hon’ble Kerala High Court in the case of M/s. Malabar Fuel Corporation v. Assistant Commissioner Central Tax & Central
GST Law, Important Pronouncements
Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted
The Hon’ble Calcutta High Court in the case of G.L. Kundu and Sons. Steel (P) Ltd. v. Deputy Commissioner State
GST Law, Important Pronouncements
Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority
The Hon’ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the
Important Pronouncements
Cenvat credit is allowed if inputs are wheeled out to the sister company
The Hon’ble Madras High Court in the case of India Cement Limited v. Commissioner of Customs [C.M.A.(MD) Nos. 910 to
GST Law, Important Pronouncements
Typographical or clerical error in e-way bill is not a ground for imposition of penalty
The Hon’ble Allahabad High Court in the case of Hawkins Cookers Ltd. v. State of UP [Writ Tax No. 739