Can the Department slap you with a Show Cause Notice under Section 74 and pass an assessment order, just because you voluntarily corrected excess ITC claimed in GSTR-3B?
ITC claimed GSTR-3B ITC claimed GSTR-3B Title: Sri Jahar Sur Chowdhury vs Union of India Court: Tripura High Court Citation: 2023 (4) GSTPanacea 10 HC Tripura WP (C) 507 OF 2022 Date: 04-April-2023 Hon’ble Judge: Justice arindam lodh Facts and Timelines: July’2019: While filing his GSTR-3B the Petitioner claimed ITC of Rs. 63,93,317 though the […]
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 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 […]
The Matter is pending and yet to receive the final order.
The Matter is pending Case Title Krishna Marndi vs Additional Commissioner of State Tax Appeal CT & GST Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S. Raman Citation 2022 (8) GSTPanacea 181 HC Orissa W.P.(C)No.31710 of 2021 Judgement Date 01-August-2022 Council for Petitioner Ms. Kananbala Roy Choudhury Council for Respondent Mr. […]
Can ITC be denied on non filer of supplier GST returns?
filer of supplier GST returns? Case Title M/s Shivom Minerals Ltd Vs Union of India and Ors Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S Raman Citation 2022 (8) GSTPanacea 179 HC Orissa W.P.C 13302 of 2022 Judgement Date 03-August-2022 Council for Petitioner Jagabandhu Sahoo Ms. K Sahoo Council for UOI P.K Prahi […]
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 […]