Writ Petition not to be filed when an efficacious alternative remedy of appeal is available
The Hon’ble Jharkhand High Court in M/s Shivam Hi Tech Steels Pvt. Ltd v. State of Jharkhand [W.P.(T) No. 1823 […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Cancellation of registration without providing opportunity of hearing is cryptic in nature
The Hon’ble Gujarat High Court in Mahendra Junabhai Zala v. Office of Deputy Commissioner, State Tax [R/Special Civil Application No.
Important Pronouncements
Matter not to be remanded back when all the materials on record are available
The Hon’ble Allahabad High Court in M/s Johnson Matthey Chemicals India Private Limited v. Commissioner of Commercial Tax [Sales/Trade Tax
Important Pronouncements
Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund
The Hon’ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC) [W.P. No. 33593,
Important Pronouncements
Directed to refund the payment deposited during search proceedings without issuing acknowledgement being not voluntary
The Hon’ble Delhi High Court in M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors [W.P.(C) 9834/2022 dated December 20,
Important Pronouncements
Refund claim should not be rejected due to deficiency of GST network/software
The Hon’ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022,
Important Pronouncements
GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty
The Hon’ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of
Important Pronouncements
Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect
The Hon’ble Calcutta High Court in M/s Shraddha Overseas Private Limited & Anr. v. The Assistant Commissioner of State Tax
Important Pronouncements
Mere non-payment of tax or non-discharge of liability does not suffice the ingredients for invoking extended period
The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892
Important Pronouncements
Failure to discharge statutory duty/obligation by the refund sanctioning authority would be entitled to interest
The Hon’ble Karnataka High Court in M/s. Al Tisource Business Solutions Pvt. Ltd. v. Deputy Commissioner of Central Tax, GST