Mismatch GSTR-3B & GSTR-2A: Madras HC Overturns the Decision of GST ITC Denial Due to Incorrect GSTIN

by admin | Mar 24, 2024 | GST, Input Tax Credits, Judgements

Case: Madras HC – Tvl. Hansraj and Company Vs. The Assistant Commissioner, (ST) [W.P. No. 4523 of 2024] Facts Input Tax Credit (ITC) claimed by the taxpayer was disallowed on the ground that the details submitted in the taxpayer’s return did not tally with that...

Procedural deficiencies in filing appeals cannot invalidate claims filed within limitation

by admin | Mar 15, 2024 | GST, Judgements, Refund

Case: Yogesh Rajendra Mehra Vs Principal Commissioner CGST & Central Excise (Bombay High Court) (Writ Petition No. 1632 of 2024) In another landmark decision the hon’ble court addressed the critical issue of procedural deficiencies in filing appeals against orders...

Parallel Proceedings for Same Period Under CGST/SGST Act Not Permissible

by admin | Mar 12, 2024 | GST, Judgements

Case: Subhash Agarwalla Vs State of Assam and 4 Ors (Guwahati High Court) (WP(C)/683/2024) Fact The authority under the SGST Act issued a Demand–cum–Show Cause Notice under S. 73 of the SGST Act on 23.11.2022 asking the taxpayer to show cause as to why the amount...

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...