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 […]
Whether GST Provisional Attachment Order Loses Validity After One Year?
GST Provisional Attachment Order Case Title M/S Pashupati Properties Estate Pvt Ltd Vs Commissioner of Central Taxes GST Delhi Court Delhi High Court Honorable Judges Justices Manmohan and Justices Sudhir Kumar Jain Citation 2022 (3) GSTPanacea 300 HC Delhi W.P.(C) 3624/2022 & C.M.Nos.10740-10741/2022 Judgement Date 08-March-2022 Council for Petitioner Mr.Harsh Sethi, Anant Nigam and Ms.Saruapriya Makkar Council […]
Non submission of certified Copy of impugned order with appeal memo in GST-APL form within stipulated time.
form within stipulated time Case Title M/s Atlas PVC Pipes Ltd Vs State of Orissa and ors. Court Orissa High Court Honorable Judges Justice.Krushna Ram Mohapatra Citation 2022 (6) GSTPanacea 221 HC Orissa WPA 14163 of 2022 Judgement Date 29-June-2022 Council for Petitioner Sudeepta Kumar Singh Council for UOI Council for State Sunil Mishra […]
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. […]