Can interest on account of alleged irregular Input Tax Credit be order without following the specific procedure as stipulated under Section 73 or 74 of the GST Act?
alleged irregular Input Tax Credit Case Title Bluestar Malleable Pvt. Ltd. vs State of Jharkhand, Union of India. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022(8) GSTPanacea 164 HC Jharkhand W.P.(T) No 2043 of 2020 and W.P.(T) No 2051 of 2020 Judgement Date 18-August-2022 Council for Petitioner […]
Detention and seizure of goods and conveyances.
Detention and seizure of goods Case Title M/s AMI Enterprises Pvt. Ltd. Vs Union of Indian and Ors. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 162 HC Jharkhand W.P.T. 2312 of 2022 Judgement Date 10-August-2022 Council for Petitioner Amrita Sinha Council for UOI Amit […]
Can Revenue authority raise demand on assesee contrary to the principle of natural justice?
raise demand on assesee contrary Case Title Om Prakash Store Vs The State of Jharkhand Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 157 HC Jharkhand W.P. (T) No 1526 & 1527 of 2022. Judgement Date 18-August-2022 Council for Petitioner Mr Sumeet Gadodia Mr Shilpi […]
The short point for determination is what are the specific ingredients in order to proceed with the procedure under the provisions of Section 74 of the CGST Act by the income tax authorities?
Case Title Om Prakash Store vs The State of Jharkhand, Deputy Commissioner/ Assistant Commissioner of State Tax/State Tax Officer of State Tax Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 119 HC Jharkhand W.P. (T) No. 1526/1527 of 2022 Judgement Date 18-August-2022 Council for Petitioner […]