Mahalaxmi Infra Contract Ltd vs State of Jharkhand
Case Title Mahalaxmi Infra Contract Ltd vs State of Jharkhand Court Jharkhand High Court Honourable Judges JUSTICE APARESH KUMAR SINGH and JUSTICE DEEPAK ROSHAN Citation 2022 (10) GSTPanacea 437 HC Jharkhand W.P.(T) No. 2478 of 2021 Judgement Date 18-October-2022 Jharkhand High Court allows revision of GSTR-1 to pass on Input Tax Credit ITC to the correct […]
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. […]
What is the procedure to be followed in case of Detention, seizure and release of goods and conveyances in transit under Section 129 of CGST Act?
Detention seizure and release Case Title AMI Enterprises Pvt Ltd vs Union of India Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 328 HC Jharkhand W.P. (T) No. 2312 of 2022 Judgement Date 10-August-2022 Council for Petitioner Ms. Amrita Sinha Council for Respondent Mr. Amit Kumar In […]
As the Amnesty Scheme for GST Registration Revocation is announced the Honourable Jharkahand High Court disposes the Writ and directs the Petitioner to file the Revocation Application as per Amnesty Scheme.
Amnesty Scheme GST Registration Title: Creative Industrial Security Force Pvt. Ltd vs Union of India Court: Jharkhand High Court Citation: 2023 (4) GSTPanacea 11 HC Jharkhand W.P (T) No. 222 of 2023 Dated: 03-April-2023 Hon”ble Judes: Justice Deepak Roshan and Justice Aparesh Kumar Singh Facts and Timelines:02-Dec-2021: A Show Cause Notice has been issued in Form […]
Can respondents keep the application for rectification pending and instead blocked the ITC lying in the Electronic Credit Ledger of the petitioner for more than one year?
instead blocked the ITC lying Case Title Prabha Energy Private Limited vs The State of Jharkhand & Others. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022 (3) GSTPanacea 299 HC Jharkhand W.P.(T) No. 3247 of 2020 Judgement Date 08-March-2022 Council for Petitioner N.K.Pasari Sidhi Jalan Council for […]
Can SCN be issued not even contain the brief facts of the case or the grounds alleged even the summary of the SCN does not contain specific facts and allegations showing evasion of payment of due tax to the Government?
payment of due tax Case Title M/s Nkas Services Private Limited vs The State of Jharkand & Ors. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022 (1) GSTPanacea 266 HC Jharkhand W.P.(T) No 2659 of 2021 Judgement Date 10-January-2022 Council for Petitioner Kartik Kurmy N.K.Pasari Council for […]
Can Revenue authority raise tax and penalty on assesee contrary to the principle of natural justice?
principle of natural justice Case Title M/s Bokaro Transport Company Vs State of Jharkhand. And Ors Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (7) GSTPanacea 226 HC Jharkhand W.P. (T) No 2722 of 2022. Judgement Date 06- July -2022 Council for Petitioner Mr N.K.Pasari Council for […]
Can Revenue authority raise demand on assesee contrary to the principle of natural justice?
Revenue authority raise demand Case Title Pawan Kumar Singh Vs Commissioner , Deputy Commissioner of JGST, Godda & Dumka, Godda Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (7) GSTPanacea 217 HC Jharkhand W.P. (T) No 1239,1261 & 1263 of 2022. Judgement Date 11- July -2022 Council […]
Can transitional credit through TRAN-1 and TRAN-2 be claim after expiry of due date i.e., 27.12.2017?
TRAN-1 and TRAN-2 Case Title Shri Enterprises vs Goodce Tax Network, Union of India Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022 (7) GSTPanacea 189 HC Jharkhand W.P (T) No. 2524 of 2020 Judgement Date 26-July-2022 Council for Petitioner Biren Paddar Deepak Sinha Piyush Poddar Rakhi Sharma […]
Can GST authority restrict an assesee from availing CENVAT credit and Service Tax credit?
CENVAT credit and Service Tax credit Case Title Usha Martin Ltd vs Union of India & Ors. Court Jharkand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 169 HC Jharkhand W.P(T) No. 3055 of 2022. Judgement Date 18-August-2022 Council for Petitioner Mr Sujit Ghosh Mr Joybrata Mishra […]