System generated order establishes non-application of mind: GST registration restored.

by admin | Mar 8, 2024 | GST, Judgements

Case: Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax (Delhi High Court) (W.P.(C) 349/2024) Facts Vide order dated 18.01.2021, whereby the GST registration of the taxpayer has been cancelled with effect from 31.12.2020. By the show cause notice...

Cash excluded from Goods Definition, cannot be Seized under GST Act

by admin | Mar 5, 2024 | GST, Judgements

Case: M/s Jagdish Bansal Vs Union of India & Anr. (Delhi High Court) (W.P.(C) 16677/2023 & CM APPL. 67209/2023 dated 26th February 2024) The hon’ble high court emphasized that since cash does not qualify as goods, it cannot be seized under the provisions of...

Notice to be served via Alternate Communication Methods u/s 169 of the Act, if taxpayer Ignores the communication sent through E-mail

by admin | Mar 5, 2024 | GST, Judgements

Case: M/s Sakthi Steel Trading Vs Assistant Commissioner (ST) (Madras High Court) (W.P. No. 4122 of 2022 dated 29th January 2024) The Hon’ble Madras High Court allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on the...

Penalty not to be imposed wherein there is no intent to evade tax

by admin | Feb 20, 2024 | Eway Bill, GST, Judgements

Case: Rawal Wasia Yarn Dying Pvt. Ltd. Vs Commissioner Commercial Tax and Another (Allahabad High Court) (Writ Tax No. 352 of 2023) The court observed that the invoice itself contained the details of the truck and the error committed by the taxpayer was that of a...

To correct the Bonafede mistakes- Amendment in GSTR 1 to be allowed- Court directs to allow the amendment either manually or electronically

by admin | Feb 18, 2024 | GST, Judgements

Case: Railroad Logistics (India) Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Writ Petition (L) No. 2429 of 2021 The hon’ble court allowed the amendment of GSTR-1 for the FY 2018-19 to correct the Bonafede mistakes. The amendment to be allowed either...

Order rejecting GST Appeals as being time barred – Quashed by Allahabad High Court -Appeal to be reheard.

by admin | Feb 17, 2024 | GST, Judgements

Case: Visible Alpha Solutions India Private Limited Vs Commissioner (Allahabad High Court) (Writ Tax No. 83 of 2024) The hon’ble high court deliberated on the applicability of Rule 108 of the GST Rules. The court noted that the Rule 108 shall apply only in limited...