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 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 […]
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 tax and penalty on assesee contrary to the principle of natural justice?
principle of natural justice Case Title M/s Bokaro Transport Company Vs State of Jharkhand. And Ors Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (7) GSTPanacea 226 HC Jharkhand W.P. (T) No 2722 of 2022. Judgement Date 06- July -2022 Council for Petitioner Mr N.K.Pasari Council for […]
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 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 Case Title Shri Enterprises vs Goodce Tax Network, Union of India Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022 (7) GSTPanacea 189 HC Jharkhand W.P (T) No. 2524 of 2020 Judgement Date 26-July-2022 Council for Petitioner Biren Paddar Deepak Sinha Piyush Poddar Rakhi Sharma […]
Can GST authority restrict an assesee from availing CENVAT credit and Service Tax credit?
CENVAT credit and Service Tax credit Case Title Usha Martin Ltd vs Union of India & Ors. Court Jharkand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 169 HC Jharkhand W.P(T) No. 3055 of 2022. Judgement Date 18-August-2022 Council for Petitioner Mr Sujit Ghosh Mr Joybrata Mishra […]
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 […]
Detention and seizure of goods and conveyances.
Detention and seizure of goods Case Title M/s AMI Enterprises Pvt. Ltd. Vs Union of Indian and Ors. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 162 HC Jharkhand W.P.T. 2312 of 2022 Judgement Date 10-August-2022 Council for Petitioner Amrita Sinha Council for UOI Amit […]