Can assessment order be passed for difference in the ITC claimed by the petitioner in its GSTR-2B and the information captured in the GSTR-2A as compared to the GSTR 1 of the supplier?
ITC claimed by petitioner GSTR-2B Case Title M/s Progressive Stone Works vs The Joint Commissioner(ST) Vellore & Others. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (6) GSTPanacea 238 HC Madras W.P.No 17109 & 17111 of 2021 and W.P.No 18314 & 18137 of 2021 Judgement Date 16-June-2022 Council for Petitioner J.Arasi Ponmalar Council […]
Can assesee be provided the opportunity of being heard before replying to earlier issued show cause notice of demand under Section 73?
demand under Section 73 Case Title M/s Gemini Coach Builders Vs Union of India and Ors Court Madras High Court Honorable Judges M. Nirmal Kumar Citation 2022 (6) GSTPanacea 235 HC Madras WPA 13181 of 2022 and 9367 of 2022 Judgement Date 24-June-2022 Council for Petitioner V Sukumar Council for UOI S. Ragaventhree Council for […]
Can a taxpayer be forced to get register under GST Act, by the authorities?
forced to get register Case Title Virudhunagar District Quarry Owners Welfare Assoc. Vs The Commissioner of Commercial Tax Department Court Madras High Court Honorable Judges Justice M. Nirmal Kumar Citation 2022 (7) GSTPanacea 229 HC Madras W.P.A. 14380 and 14381 of 2022 and W.P.A. 10277 of 2022 Judgement Date 06-July-2022 Council for Petitioner Sricharan Rangarajan […]
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 […]
Filing of transition credit when portal in technical error.
filing of transition credit Case Title M/s SMC Corporation India P Ltd Vs Joint Commissioner GST Jurisdictional Nodal Officer Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (7) GSTPanacea 195 HC Madras W.P.A. 35373 of 2019 Judgement Date 28-July-2022 Council for Petitioner Raghwan Ramabadran Council for UOI Council for State A.P […]
Last date of availing the transitional credit on common portal by SC order
Last date of availing transitional Case Title M/s Proventus Life Science Pvt. Ltd. Vs The Commissioner of Central Excise Joint Commissioner State GST Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (7) GSTPanacea 180 HC Madras W.P.A. 7423 of 2019 and 8093 of 2019. Judgement Date 28-July-2022 Council for Petitioner Adithya […]
CENVAT Credit refund in Transitional Provisions under section 140 of CGST Act,2017
section 140 of CGST Case Title Asst. Commissioner of GST and Excise Vs M/s Ganges International Private Limited Court Madras High Court Honorable Judges Juatice R. Mahadevan and Justice Mohammad Shafiq Citation 2022 (8) GSTPanacea 159 HC Madras W.P.A. 1648 of 2022 and W.P.A. 11262 of 2022 Judgement Date 17-August-2022 Council for Petitioner Hema Murlikrishnan […]
Can penalty u/s 129(1)(a) levied on goods dispatched under an E-way bill not covered by valid documents be furnished by bank guarantee?
Case Title Colgate Palmolive (I) Ltd Vs Asst. Commissioner of GST Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (8) GSTPanacea 153 HC Madras W.P.A. 21524 & 21525 & W.M.P No. 20543 of 2022 Judgement Date 18-August-2022 Council for Petitioner Mr N.Murali Council for Respondent Mr V.Prashanth Kiran The Court of Dr Justice […]
Can revocation of GST registration be embark upon the process of assessment?
Case Title Ramakrishnan Mahalingam vs State Tax Officer (Circle) Kotagiri, Deputy Commissioner (ST) Coimbatore Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2021 (4) GSTPanacea 26 HC MadrasW.P.No 15081 of 2020 Judgement Date 30-April-2021 Council for Petitioner Karthik Ranganathan Council for Respondent ANR. Jayaprathap The Madras High Court bench of Justice Anita Sumanth […]
Fair opportunity of being heard should be given to assessee before passing any final pre assessment order under section 75 and section 125 of this Act
Case Title ARSK Hardware and Traders, Madurai Vs State Tax Officer Madurai, Madras Court Madras High Court Honorable Judges Justice J. Nisha Banu Citation 2021 (4) GSTPanacea 21 HC MadrasW.P. 5150,5162 and 5164 of 2021 and W.P.A. 4131, 4134, 4139 and 4140 of 2021 Judgement Date 23-April- 2021 Council for Petitioner B. Sivaraman Council for […]