Refund claim not to be rejected when refund application filed under wrong category
The Hon’ble Madras High Court in the case of Engineers India Ltd. v. Assistant Commissioner (Central Tax) [W.P. No. 26927 […]
GST Law, Important Pronouncements
Important Pronouncements
Important Pronouncements
The period during which the matter is pending before the High Court can be excluded from the limitation period
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave
GST Law, Important Pronouncements
An Order cannot be passed without giving appropriate reasons
The Hon’ble Delhi High Court in the case of GS Exim International LLP Through its designated Partner Bhakti Pada Ghosh
GST Law, Important Pronouncements
Penalty should not be imposed when one of the E-way bill expired
The Hon’ble Allahabad High Court in the case of Global Panel Industries (P.) Ltd. v. State of UP [Writ Tax
GST Law, Important Pronouncements
Gravity of the offence, object of the Special Act and the period of sentence relevant when granting bail in GST related offences
The Hon’ble Punjab and Haryana High Court in the case of Pankaj Kumar v. State of Punjab [CRM-M-43188-2023 dated January
GST Law, Important Pronouncements
100 % Penalty cannot be imposed if Show Cause Notice is issued under section 73
The Hon’ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of
GST Law, Important Pronouncements
Department to serve Notice through other modes of communication if Assessee fails to respond to communication sent through E-mail
The Hon’ble Madras High Court in the case of Sakthi Steel Trading v. Assistant Commissioner [W.P. No. 4122 of 2022
GST Law, Important Pronouncements
Assessee must respond to SCN for the case to be adjudicated on merits
The Hon’ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390
GST Law, Important Pronouncements
Recipient cannot be held liable for circulating bogus invoices by the Supplier
The Hon’ble Calcutta High Court in the case of Fairdeal Metals Ltd. v. Assistant Commissioner of Revenue, State Tax, Bureau
CESTAT, Important Pronouncements
Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax
The Hon’ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013