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 goods & conveyance be seized and detained when inquiry is in progress GST MOV-10?
progress GST MOV-10 Case Title Royal Impex vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 295 HC Gujarat C/SCA/4904/2022 Judgement Date 09-March-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh Sharma Section Section 67(6) of the GST Act In Favour of In Favour […]
Can authority denied to release good & conveyance during confiscation proceedings when assesses has paid penalty i.e., 200% of tax amount?
assesses has paid penalty Case Title Metallek Trading Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 294 HC Gujarat C/SCA/4912/2022 Judgement Date 17-March-2022 Council for Petitioner Hiren J Trived Council for Respondent Utkarsh Sharma Section Section 130 of the Act In […]