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 Summary of Show-Cause Notice be a substitute of a proper show-cause notice and whether 100% penalty can be levied under the provisions of Section 73(9) of the Act of 2017?
provisions of Section 73(9) Case Title Roushan Kumar Chouhan v/s Commissioner of State Tax, State of Jharkhand Court Jharkhand High Court Honorable Judges Justices Aparesh Kumar Singh and Deepak Roshan Citation 2022 (8) GSTPanacea 320 HC Jharkhand W.P.(T) No. 1849 of 2022 Judgement Date 03-August-2022 Council for Petitioner Mr. Deepak Kr. Sinha, Rakhi Sharma, Advocate […]
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 demand be issued in ASMT 10 without issuing the assessee show cause notice?
without issuing the assessee Case Title M/s Unity Infra Projects Ltd Vs State of Jharkhand State Tax Officer, Jharkhand and ors Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh Citation 2022 (7) GSTPanacea 220 HC Jharkhand W.P.A. 985 of 2022 Judgement Date 07-July-2022 Council for Petitioner K Kurmi NK Pasari Council for UOI […]
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 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 […]
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 […]