Tagros Chemicals India Pvt.Ltd. and Union of India
Tagros Chemicals India Case Title Tagros Chemicals India Pvt.Ltd and Union of India Court Gujarat High Court Honorable Judges Justice Tagros M. Pancholi Justice Devan M. Desai Citation 2023 (07) GSTPanacea 59 HC Gujarat R/Special Civil Application No. 647 of 2022 Judgement Date 13-July-2023 Tagros Chemicals India 1. Looking to the issue involved in the […]
Can the service involved is construction of immovable property with transfer of property in goods be called as work contract & not eligible to take credit of tax paid on inward supply of works contract service?
construction contract & not eligible Case Title Shri Satya Dev Bommireddy vs Appellate Authority. Court Telangana High Court Honorable Judges Justice Neetu Prasad & Justice B.V.Siva Naga Kumari Citation 2022 (4) GSTPanacea 380 HC Telangana AAAR/03/2022,AAAR.COM/08/2022 Judgement Date 28-April-2022 Council for Petitioner Kailash Nath P S S Council for Respondent NA Section Section 17(5)(c),17(5)(d),16(1),2(119),104(1) In […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
The short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (2) GSTPanacea 377 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for Respondent […]
Can penalties be imposed creating additional liability on the petitioner, which was not reflected in the earlier notice without opportunity of hearing & can rectification which adversely affects any person is possible?
earlier notice without opportunity Case Title S.P.Y Agro Industries Limited vs Union of India. Court Andhra Pradesh High Court Honorable Judges Justice C.Praveen Kumar & Justice V.Sujatha Citation 2022 (5) GSTPanacea 356 HC Andhra Pradesh W.P.No. 256 of 2022 Judgement Date 05-May-2022 Council for Petitioner M.V.Moorthy Council for Respondent N.Harinath S.V.S.Prasada Rao Section Section 62 […]
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 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 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 GST Registration be cancelled for non commencement of Business within six (6) months of Registration?
non commencement of Business Case Title Shree Bhagwat Estate Developer Private Limited vs The Commissioner, UP GST, Lucknow Court Allahabad High Court Honorable judges Justice Rohit Ranjan Agarwal Citation 2022 (12) GSTPanacea 203 HC Allahabad Writ Tax No. – 1275/2021 Judgement Date 05-December-2022 non commencement of Business Petitioner engaged in the business of Construction. Timelines […]
Can Non-Restoration of GST Registration be considered a violation of the “Right to Livelihood” [Article 21 – Constitution of India]?
Article 21 – Constitution of India Case Title Durga Rama Patnaik vs Additional Commissioner of GST (Appeals) Court Orissa High Court Honorable judges MR. Justice Jaswat Singhand MR. Justice Murahari Sri Raman Citation W.P (C) No. 7728/2022 2022 (10) GSTPanacea 198 HC Orissa Judgement Date 13-10-2022 Article 21 – Constitution of India Can Non-Restoration of GST […]