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 […]
The short point for determination is what are the specific ingredients in order to proceed with the procedure under the provisions of Section 74 of the CGST Act by the income tax authorities?
Case Title Om Prakash Store vs The State of Jharkhand, Deputy Commissioner/ Assistant Commissioner of State Tax/State Tax Officer of State Tax Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 119 HC Jharkhand W.P. (T) No. 1526/1527 of 2022 Judgement Date 18-August-2022 Council for Petitioner […]
Can Summary of SCN be a substitute of a proper SCN and whether 100% penalty can be levied under the provisions of Section 73(9) of the Act of 2017?
Case Title Roushan Kumar Chouhan v/s Commissioner of State Tax, State of Jharkhand Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation W.P.(T) No. 1849 of 20222022 (8) GSTPanacea 84 HC Jharkhand Judgement Date 03-August-2022 Council for Petitioner Mr. Deepak Kr. Sinha, Rakhi Sharma, Advocate Council for Respondent Mr. […]
Non Filing of Returns-Revocation of Cancellation of Registration
Petitioner Sidhartha Construction Respondent State of Jharkhand Decision by Jharkhand High Court Date of order or Judgement 10-May- 2022 Citation no. W.P.(T) No. 4899 of 2021 2022 (5) GSTPanacea 33 HC Jharkhand Hon’ble Judge Justice Aparesh Kumar Singh Justice Gautam Kumar Choudhary Decision In Favour of Assessee Non filing of returns for continuous period of […]
On Reversal of ITC Anticipatory Bail Granted
Petitioner Nikit Mittal Respondent State of Jharkhand Decision By Jharkhand High Court Date Of Order Or Judgement 23-September-2019 Citation No. 2019 (9) GSTPanacea 2 HC Jharkhand Hon’ble Judge Justice Anil Kumar Choudhary Decision In Favour of Assessee On Reversal of ITC anticipatory bail granted. In case of failure to reverse any of the […]