Can the Buyer be responsible for Non-Payment of GST by the seller?
Non-Payment of GST Case Title Sanchita Kundu & Anr. Vs. The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal & Ors. Court Calcutta High Court Honorable Judges Justice Md Nizamuddin J Citation 2022 (5) GSTPanacea 349 HC Calcutta W.P.A. 7231 of 2022 With W.P.A. 7232 of 2022 Judgement Date 05-May-2022 Council for Petitioner […]
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 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 genuine error while claiming Credits #ITC be allowed to be rectified in July’2017 and March’2018 return today, particularly after Supreme Court rejected amendment in Bharti Airtel Ltd case?
Supreme Court rejected amendment Title Orient Traders Vs The Deputy Commissioner Of Commercial Taxes(AUDIT)-3, 4 DGSTO-3, Bengaluru Court Karnataka High Court Citation 2022 (12) GSTPanacea 225 HC Karnataka WRIT PETITION No. 2911 OF 2022 (T-RES) Honourable judges Justice S.R.Krishna Kumar Date 16-Dec-2022 Petitioner inadvertently considered import IGST pertaining to July 2017 and March’2018 as local […]
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 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 […]