Is negative blocking allowed when there is no credit balance in electronic credit ledger?
credit balance in electronic Case Title Milap Scrap Traders vs Commercial tax officer Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 314 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 12986 of 2021 Judgement Date 23-March-2022 Council for Petitioner Mr. Hardik V Vora Council for Respondent Mr. […]
Can demand be issued in ASMT 10 without issuing the assessee show cause notice?
without issuing the assessee Case Title M/s Unity Infra Projects Ltd Vs State of Jharkhand State Tax Officer, Jharkhand and ors Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh Citation 2022 (7) GSTPanacea 220 HC Jharkhand W.P.A. 985 of 2022 Judgement Date 07-July-2022 Council for Petitioner K Kurmi NK Pasari Council for UOI […]
Can interest on account of alleged irregular Input Tax Credit be order without following the specific procedure as stipulated under Section 73 or 74 of the GST Act?
alleged irregular Input Tax Credit Case Title Bluestar Malleable Pvt. Ltd. vs State of Jharkhand, Union of India. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022(8) GSTPanacea 164 HC Jharkhand W.P.(T) No 2043 of 2020 and W.P.(T) No 2051 of 2020 Judgement Date 18-August-2022 Council for Petitioner […]