Can the Department slap you with a Show Cause Notice under Section 74 and pass an assessment order, just because you voluntarily corrected excess ITC claimed in GSTR-3B?
ITC claimed GSTR-3B ITC claimed GSTR-3B Title: Sri Jahar Sur Chowdhury vs Union of India Court: Tripura High Court Citation: 2023 (4) GSTPanacea 10 HC Tripura WP (C) 507 OF 2022 Date: 04-April-2023 Hon’ble Judge: Justice arindam lodh Facts and Timelines: July’2019: While filing his GSTR-3B the Petitioner claimed ITC of Rs. 63,93,317 though the […]
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 […]
Can limitation of time period for refund of GST ITC relaxed in case of delay in filing application during pandemic?
Case Title M/s Supernova Engineers Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria and Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 167 HC Gujarat R/Special Civil Application no 18978 of 2021. Judgement Date 26-August-2022 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nikunt K Raval The Ahmedabad bench of Gujarat […]