Home » GST CASE LAWS

GST CASE LAWS

itc-allowed-as-per-rule-894b-no-recovery-proceedings

The short point for determination was to what extent is powers under section 83 of the Act regarding provisional attachment can be used by the GST Authorities?

November 21, 2022

Can a SCN be revised when an appeal with respect to the same is pending?

November 21, 2022

Whether the authorities were right in demanding G.S.T. on the monthly license fee paid by the petitioner?

November 21, 2022

Delay in filing an appeal can lead to recovery officer to debit the whole amount in Electronic credit ledger?

November 15, 2022

Revocation order by Appellate Authority of GST Registration cancellation of taxpayer

November 15, 2022

Can exemption in period of limitation be applicable to extendable time limit allowed by the Commissioner on sufficient cause?

November 15, 2022

Can the GSTR-1, B2B outward supply mistakenly reported as B2C , be rectified in fresh GSTR-1?

November 15, 2022

Can pre-arrest bail be granted under Cr.P.C, where Prevention of Corruption Act will not apply because punishment for offences committed are less than seven (7) years?

November 15, 2022

Show cause notice and/or Order for cancellation of GST registration should be clear and specific

November 15, 2022

Is failure to put digital signature while filing form can lead to rejection of tax credit claim?

November 15, 2022

Can MOV-09 be issued without accompanying the DRC-07 as per Section 129?

November 12, 2022

Can issued an order in form GST DRC-05 be consider proceedings in respect of the aforesaid notice under Section 129(3) of the CGST Act stood concluded in terms of mandate of sub-

November 11, 2022

BM Construction Coochbehar Vs The Additional Commissioner CGST & Central Excise

November 8, 2022

Can Anticipatory Bail be granted to a Person who has received summons U/s 70 to appear before GST Officers in case of Circular Trading and Fake/Bogus ITC?

November 4, 2022

Can an order for cancellation of GSTIN be passed against the registered person for non-filing of statutory returns under GST if he shows that there were just and proper reasons for not filing the same?

October 28, 2022

no-limitation-on-powers-u-s-74-erroneous-refund

Legislation enacted for the levy of goods and services tax confers a power on the taxation authorities to impose a provisional attachment on the properties of the assesse, including bank accounts. What specifically, is the ambit of this power? What are the safeguards available to the citizen? Further, what is the Maintainability of the writ petition before the High Court?

October 27, 2022

The short point for determination was whether the Appellate Authority under the OGST Act, 2017 was justified in dismissing the Petitioner’s appeal on the grounds that the appeal was not presented within the time prescribed under law?

October 27, 2022

no-corceive-action-to-be-taken-by-respondent-during-proceeding-on-board-at-court-adjudication

Can Provisional attachment of any property including bank account belonging to the taxable person be done by Joint Commissioner?

October 27, 2022

Search
Search …
Categories
Tags
Sort Order
Particular Date

Advance Search

Favour of
Petitioner
Respondent
Decision By
Date of Order
Citation no.
Hon’ble Judge
Date Range

GST CASE LAWS

The short point for determination was to what extent is powers under section 83 of the Act regarding provisional attachment can be used by the GST Authorities?

Can a SCN be revised when an appeal with respect to the same is pending?

Whether the authorities were right in demanding G.S.T. on the monthly license fee paid by the petitioner?

Delay in filing an appeal can lead to recovery officer to debit the whole amount in Electronic credit ledger?

Revocation order by Appellate Authority of GST Registration cancellation of taxpayer

Can exemption in period of limitation be applicable to extendable time limit allowed by the Commissioner on sufficient cause?

Can the GSTR-1, B2B outward supply mistakenly reported as B2C , be rectified in fresh GSTR-1?

Can pre-arrest bail be granted under Cr.P.C, where Prevention of Corruption Act will not apply because punishment for offences committed are less than seven (7) years?

Show cause notice and/or Order for cancellation of GST registration should be clear and specific

Is failure to put digital signature while filing form can lead to rejection of tax credit claim?

Can MOV-09 be issued without accompanying the DRC-07 as per Section 129?

Can issued an order in form GST DRC-05 be consider proceedings in respect of the aforesaid notice under Section 129(3) of the CGST Act stood concluded in terms of mandate of sub-

BM Construction Coochbehar Vs The Additional Commissioner CGST & Central Excise

Can Anticipatory Bail be granted to a Person who has received summons U/s 70 to appear before GST Officers in case of Circular Trading and Fake/Bogus ITC?

Can an order for cancellation of GSTIN be passed against the registered person for non-filing of statutory returns under GST if he shows that there were just and proper reasons for not filing the same?

The short point for determination was whether the Appellate Authority under the OGST Act, 2017 was justified in dismissing the Petitioner’s appeal on the grounds that the appeal was not presented within the time prescribed under law?

Can Provisional attachment of any property including bank account belonging to the taxable person be done by Joint Commissioner?

Search

Categories

Tags

Sort Order

Particular Date

Advance Search

Favour of

Petitioner

Respondent

Decision By

Date of Order

Citation no.

Hon’ble Judge

Date Range

Company Policy

GET STARTED

IMPORTANT LINKS

Weekly Newsletter

Total Visitors

GST CASE LAWS

Search

Categories

Tags

Sort Order

Particular Date

Advance Search

Favour of

Petitioner

Respondent

Decision By

Date of Order

Citation no.

Hon’ble Judge

Date Range

Company Policy

GET STARTED​

IMPORTANT LINKS

Weekly Newsletter

GET STARTED