Can penalty be imposed under Section 129 where valid documents accompanied goods and consignee opted for post facto amendment of GST registration?
facto amendment of GST registration Case Title Algae Labs Pvt. Ltd vs State Tax Officer Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (4) GSTPanacea 316 HC Madras Writ Petition (MD) No.4958 of 2022 and W.M.P.(MD)No.4073 of 2022 Judgement Date 04-April-2022 Council for Petitioner Mr.G.Natarajan Council for Respondent Mr.K.S.Selvaganesan In favour of Petitioner […]
Can against impugned order passed petitioner approached court before statutory appeal remedy?
court before statutory appeal Case Title Golden Steel vs State of Officer. Court Madras High Court Honorable Judges Justice R.Suresh Kumar Citation 2022 (4) GSTPanacea 310 HC Madras W.P.No 7466 of 2022 and W.M.P Nos 7651 of 2022 Judgement Date 01-April-2022 Council for Petitioner V.Veeraraghavan Council for Respondent V.Prasanth Kiran Section Section 107 of the […]
Whether or not the Petitioner can file GST returns for the period prior to the cancellation of GST registration?
cancellation of GST registration Case Title M.Mallika Mahal vs The Commissioner of Central GST and Central Excise and Ors Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (8) GSTPanacea 302 HC Madras WP.Nos.10663 of 2022 Judgement Date 17-August-2022 Council for Petitioner Mr.J.Vijayaraja Council for Respondent Mr.C.Harsha Raj, In Favor Of Petitioner Section […]
Whether refund of unutilized ITC for zero-rated supplies effected by an SEZ Unit shall be provided?
refund of unutilized ITC Case Title ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) and Others Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 297 HC Madras W.P(MD) No.949 of 2022 Judgement Date 08-March-2022 Council for Petitioner Mr. Raghavan Ramabadran Council for Respondent Mrs.S. Ragaventhre In […]
Can petitioner rushed to Court challenging the very show cause notice itself along with the detention order without taking the said route in replying to the show cause notice and cooperating with the Revenue for completing the adjudication proceedings.
completing the adjudication proceedings Case Title Yash Pigments LLP vs The Duputy State Tax Office & Assistant Commissioner(ST) . Court Madras High Court Honorable Judges Justice R.Suresh Kumar Citation 2022 (3) GSTPanacea 293 HC Madras W.P.No. 3920 /2022 & W.M.P.No.4070 of 2022 Judgement Date 15-March-2022 Council for Petitioner M Hariharan Council for Respondent V Prashanth […]
Whether or not the Petitioner can file GST returns for the period prior to the cancellation of GST registration?
Case Title Bullseye Event Management Vs. The Commissioner of GST & Central Excise Chennai and Ors Court Madras High Court Honorable Judges Justice R. Suresh Kumar Citation 2022 (3) GSTPanacea 287 HC Madras W.P.No.1765 of 2022 and W.M.P.Nos.1924 & 1925 of 2022 Judgement Date 15-March-2022 Council for Petitioner Mr.R.Priyakumar Council for Respondent Mrs.Hema Muralikrishnan In […]
Can order be challenged on the ground that the impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the respective Goods and Service Tax?
mandatory requirements of Section 75(4) Case Title Tvl. Sri Amman Metal Works vs The State Tax Officer. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 276 HC Madras W.P (MD) Nos 3945 to 3948 of 2022 And W.M.P.(MD).Nos 3391,3389,3395 and 3393 of 2022 Judgement Date 03-March-2022 Council for Petitioner R.Senniappan Council […]
Can TRAN-1 credit be upheld when the petitioner was unable to uphold the relevant Form in TRAN-1 under Section 140 of the CGST Act, 2017?
relevant Form in TRAN-1 Case Title Suriya Engineering Works vs The Office of Superintendent of Control GST and Central Exercise. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 271 HC Madras W.P(MD) No 7377 of 2020 Judgement Date 04-March-2022 Council for Petitioner R.Baskaran Council for Respondent S.Ragaventhre Section Section 140 of […]
Can vehicle of goods be detent and seizure without issuing notice?
seizure without issuing notice Case Title Tvt.LAF Enterprises vs Commissioner of Commercial Tax & Others. Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (6) GSTPanacea 269 HC Madras W.P.No. 14374 of 2022 Judgement Date 10-June-2022 Council for Petitioner Mr.J.Ashish Council for Respondent Mr V.Prasanth Kiran Section Section 129 of the CGST Act,2017. […]
Does whether Bank Guarantee given by the owner qualifies for the release of goods that are confiscated under section 129 of GST Act?
confiscated under section 129 Case Title Sharoff Stell Traders vs State Tax officer Vallore Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (6) GSTPanacea 244 HC Madras WP.Nos.14811 & 14813 of 2022 and WMP Nos.14009 & 14010 of 2022 Judgement Date 14-June-2022 Council for Petitioner Mr. D Vijaykumar Council for Respondent Mr. […]