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 impugned order be challenge issued as authority has not communicate to both the supplier and the dealer who received the goods by way of input supply about the mismatch of ITC as the supplying dealer has not paid the output tax at their end?
impugned order be challenge Case Title Mahendra Feeds & Foods vs The Deputy Commissioner of GST. Court Madras High Court Honorable Judges Justice R.Suresh Kumar Citation W.P.No. 11191 of 2022 2022 (4) GSTPanacea 347 HC Madras Judgement Date 29-April-2022 Council for Petitioner Adithya Reddy Council for Respondent K Mohana Murali The Madras High Court bench of Justice R.Suresh […]
Can writ petition be file against registration cancellation order?
file against registration cancellation Case Title Maaruthi Foundations Private Limited vs Deputy Commissioner & Others. Court Madras High Court Honorable Judges Justice R.Suresh Kumar Citation 2022 (4) GSTPanacea 341 HC Madras W.P.No. 9905 of 2022 Judgement Date 25-April-2022 Council for Petitioner V.Pramila Council for Respondent V.Prasanth Kiran Section NA In Favour of In Favour of […]
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 […]
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 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 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 […]
Can revocation of GST registration be denied instead of depositing the requisite amount?
Case Title GKV Sharma vs Union Of India and Another Court Cuttack High Court Honorable Judges Justice Jaswant Singh & Justice M.S. Raman Citation 2022 (1) GSTPanacea 173 HC Cuttack W.P. (C). 11791 /2022 Judgement Date 01-August-2022 Council for Petitioner Jatindra Kumar Mohapatra Council for Respondent Radheshyam Chimanka The Cuttack High Court bench of Justice […]