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...

All the relevant documents including the certificate issues by Chartered Accountant, is required to be considered by the department before disallowing the claim of Input tax credit

by admin | Feb 16, 2024 | GST, Input Tax Credits, Judgements

Case: Ingram Micro India (P.) Ltd. v. State Tax Officer [Writ Petition No. 594 of 2024 dated January 12, 2024]The Hon’ble Madras High Court’s noted that the assessing authority has clearly not applied its mind before drawing the conclusions and directed the assessing...

200% penalty on Expired E-way bill quashed by Calcutta High Court, as there was no intention to evade tax.

by admin | Feb 15, 2024 | Eway Bill, GST, Judgements

Case: Saraf Trexim Limited Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court) (FMA/256/2023) In another significant judgement by the high court, the court observed that unless and until it is established by the department that the transporter of the...

Non-Speaking refund rejection order set aside by Delhi High Court

by admin | Feb 14, 2024 | GST, Judgements, Refund

Case: GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court) (W.P.(C) 3300/2022 The Hon’ble Delhi high Court observed that it is not apparent from the order as to why or on what basis findings have been returned...