What is the applicability of Rule 96 in the case of providing export incentives?
applicability of Rule 96 Case Title Abi Technologies V/S Assistant Commissioner of Customs Court Madras High Court Honorable Judges Justice C Saravanan Citation 2022 (4) GSTPanacea 338 HC Madras W.P(MD).No.4562 of 2022 Judgement Date 28-April-2022 Council for Petitioner Mr.C.Natarajan Council for Respondent Mr.B.Vijaykarthikeyan In favour of Petitioner Section Rule 61(5) and 96 of CGST Rules, […]
What is the total period during which the appeal ought to have been preferred?
the total period during Case Title Rajdhani Security Force Pvt. Ltd V/S UOI Court Madhya Pradesh High Court Honorable Judges Justice Sheel Naghu and Justice Mahindra S Bhatti Citation 2022 (8) GSTPanacea 337 HC Madhya Pradesh WRIT PETITION NO.11498 OF 2021 Judgement Date 18-August-2022 Council for Petitioner Mr. Mohan Sausarkar Council for Respondent Mr. Ankit Agarwal […]
The short point of determination was whether interest on delay in filing of GSTR-3B to be paid even if tax was already deposited in ECL?
Case Title RSB Transmissions India Limited Vs Union of India Court Jharkhand High Court Honorable Judges Justices Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (10) GSTPanacea 336 HC Jharkhand W.P (T) No. 23 of 2022 Judgement Date 18-October-2022 Council for Petitioner Ms M.S. Mittal with Ms Salona Mittal Council for Respondent Mr P.A.S. […]
This case is an eye-opener for those Tax Professionals who do not take compliance and timelines seriously.
2023 (3) GSTPanacea 13 HC Madras Case Title Jony Electric India Engineering Pvt. Ltd vs Joint Commissioner (GST and Central Excise, Appeal-I) Court Madras High Court Honourable Judges JUSTICE ANITA SUMANTH Citation 2023 (3) GSTPanacea 13 HC Madras W.P. No. 7000/2023 Judgement Date 07-March-2023 In W.P.No.7000 of 2023, M/s.Jony Electricity India Engineering Private Limited challenged […]
When can a case be made out under Section 129 of the Act which allows detention of goods if there is contravention of the provisions of the GST Act?
case be made out under Section129 Case Title Assistant Commissioner, State Tax vs Ashok Kumar Sureka Court Calcutta High Court Honorable Judges Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya Citation 2022 (5) GSTPanacea HC Calcutta MAT 470 of 2022 With I.A. No.CAN 1 of 2022 Judgement Date 12-May-2022 Council for Petitioner Mr. T. M. Siddique, […]
Can the GST Department refuse to pay the interest on delayed GST refund at 6% solely due to COVID-19?
the GST Department refuse Case Title Ankush Auto Deals Vs Commissioner of DGST Court Delhi High Court Honorable Judges Justices Rajiv Shakdher and Tara Vitasta Gnaju Citation 2022 (7) GSTPanacea 334 HC Delhi W.P.(C) 12233/2021 & CM APPL.4315/2022 Judgement Date 21-JULY-2022 Council for Petitioner Mr Vasdev Lalwani with Mr Rohit Gautam Council for Respondent Mr […]
Can order be passed without hearing the petitioner as an opportunity of hearing would be given only when a request is made?
opportunity of hearing Case Title Balaramudu Chanampalli vs Assistant Commissioner. Court Andhra Pradesh High Court Honorable Judges Justice C.Praveen Kumar & Justice V.Sujatha Citation 2022 (4) GSTPanacea 333 HC Andhra Pradesh W.P.A. 8768 of 2022 Judgement Date 22-April-2022 Council for Petitioner Learned Counsel Council for Respondent Sri N.Harinath Section Section 75(4) of the Act In […]
What is the total period during which the appeal ought to have been preferred?
the total period during Case Title Up Pipe Fitting Supplier VS Goods and Services Tax and Ors Court Allahabad High Court Honorable Judges Justices Jayant Banerji,J and Justice Surya Prakash Kesarwani,J Citation 2022 (4) GSTPanacea 332 HC Allahabad WRIT TAX No. – 420 of 2022 Judgement Date 26-April-2022 Council for Petitioner Mr. Mohan Sausarkar Council for […]