What are the condition on which a speaking order can be issued?
speaking order can issued Case Title Rajnandini Metals Ltd vs Union of India & Anr Court Punjab and Haryana High Court Honorable Judges Justice Tejinder Singh Dhindsa and Justice Pankaj Jain Citation 2022 (5) GSTPanacea 360 HC Punjab and Haryana CWP No.26661 of 2021 (O&M) Judgement Date 31-May-2022 Council for Petitioner Mr. Naveen Bindal and […]
Is negative blocking allowed when there is no credit balance in electronic credit ledger?
credit balance in electronic Case Title Milap Scrap Traders vs Commercial tax officer Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 314 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 12986 of 2021 Judgement Date 23-March-2022 Council for Petitioner Mr. Hardik V Vora Council for Respondent Mr. […]
Can writ petition be filed for blocking of input tax credit?
blocking of input tax credit Case Title M.M.Trader & Others vs State of UP & Others. Court Allahabad High Court Honorable Judges Justice Surya Prakash Kesarwani & Justice Jayant Banerji Citation 2022 (4) GSTPanacea 307 HC Allahabad Writ Tax No 212 of 2022 & Others. Judgement Date 07-April-2022 Council for Petitioner Praveen Kumar Aditya Pandey […]
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 […]
Whether refund of unutilized ITC for zero-rated supplies effected by an SEZ Unit shall be provided?
refund of unutilized ITC Case Title ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) and Others Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 297 HC Madras W.P(MD) No.949 of 2022 Judgement Date 08-March-2022 Council for Petitioner Mr. Raghavan Ramabadran Council for Respondent Mrs.S. Ragaventhre In […]
Does Electronic Credit Ledger automatically get unblocked after expiry of period of 1 year?
Case Title BARMECHA TEXFAB PVT. LTD Vs COMMISSIONER, GOVT. OF GUJARAT Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M.Thakore Citation 2022 (1) GSTPanacea 267 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 17567 of 2021 Judgement Date 12-January-2022 Council for Petitioner Mr. Avinash Poddar Council for Respondent Mr. Utkarsh Sharma In Favor Of Petitioner […]
Can negative blocking of their electronic credit ledger be done?
electronic credit ledger be done Case Title S.S. Enterprise & anr vs State Tax Officer, New Market Charge & ors. Court Calcutta High Court Honorable Judges Justice T.S.Sivagnanam & Justice Hiranmay Bhattacharyya Citation 2022 (6) GSTPanacea 247 HC Calcutta MAT 498 of 2022 with IA No.CAN 1 of 2022 Judgement Date 07-June-2022 Council for Petitioner […]
Pre-deposit of 10% of disputed tax can be paid from credit available in Electronic Credit Ledger: Bombay HC
Title Oasis Reality vs Union of India Court Bombay High Court Citation 2022(9) GSTPanacea 240 HC Bombay WRIT PETITION (ST) NO. 23507/2022 Honourable Judges Per k. R. Shriram, j Date 16-sep-2022 For filing appeal before Appellate Authority under section 107, assessee can pay 10 per cent of disputed tax from credit available in Electronic Credit […]
Can transitional credit through TRAN-1 and TRAN-2 be claim after expiry of due date i.e 27.12.2017
Can transitional credit through Case Title Suraj Impex vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria & Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 161 HC Gujarat C/SCA/15105/2022 Judgement Date 24-August-2022 Council for Petitioner A S Tripathi Council for Respondent Priyank Lodha The Gujarat High Court bench of Justice N.V.Anjaria & Justice Bhargav D. Karia has […]
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 be claim Case Title Aarti Industries Ltd vs Union of India Court Gujarat High Court Honorable Judges Justice N.V Anjaria & Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 158 HC Gujarat C/SCA 1360/2022 Judgement Date 08-August-2022 Council for Petitioner Jainish P Shah Council for Respondent The Gujarat High Court bench of Justice N.V […]