Issuance of assessment order without giving OOBH
Issuance of assessment order Case Title Paras Pan Products Pvt Ltd and anrs Vs Assistant Commissioner of State Tax and Ors Court Calcutta High Court Honorable Judges justice.T S Sivagnanam Citation 2022 (7) GSTPanacea 219 HC Calcutta MAT 913 of 2022 Judgement Date 05-July-2022 Council for Petitioner Ankit Kanodia Himanshu Kumar Roy Megha Aggrawal Council […]
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 […]
Show cause notice and/or Order for cancellation of GST registration should be clear and specific.
cancellation of GST registration Case Title DBS Tradelink and Advisors Pvt Ltd. Vs State of Maharashtra and anr. Sections Section 30 Court Bombay High Court Honorable Judges Justice. Md. Nizamuddin Citation 2022 (7) GSTPanacea 202 HC Bombay W.P.No.8474 of 2022 Judgement Date 20-July-2022 Counsel for Petitioner Prakash Shah i/by M/s PDS Legal Counsel for Respondents […]
Can GST Registration be cancelled for non commencement of Business within six (6) months of Registration?
non commencement of Business Case Title Shree Bhagwat Estate Developer Private Limited vs The Commissioner, UP GST, Lucknow Court Allahabad High Court Honorable judges Justice Rohit Ranjan Agarwal Citation 2022 (12) GSTPanacea 203 HC Allahabad Writ Tax No. – 1275/2021 Judgement Date 05-December-2022 non commencement of Business Petitioner engaged in the business of Construction. Timelines […]
Can GST Registration be cancelled for non-verification of Premises?
non-verification of Premises Case Title Bimal Kothari vs Assistant Commissioner (DGST) Court Delhi High Court Honorable judges Justice Rajiv Shakdher Justice Tara Vitasta Ganju Citation 2022 (11) GSTPanacea 199 HC Delhi WP(C) 9207/2019 & CM No 37947/2019 Judgement Date 01-11-2022 non-verification of Premises Can such Verification be carried by Department in absence of Assessee without issuing […]
Arrest under section 70 of CGST Act, 2017
Arrest under section 70 Case Title Mohmed Hasan Aslam Kaliwala Vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Ilesh J. Vora Citation 2022 (7) GSTPanacea 182 HC Gujrat C.S. A 9674 of 2022 Judgement Date 29-July-2022 Council for Petitioner N.D. Nanavaty Chetan K Pandya Council for UOI Council for State Manan […]
Blocking of Electronic Credit Ledger in NIL balance under Rule 86A of IGST Rules.
Blocking of Electronic Credit Ledger Case Title Basanta Kumar Shaw Vs Assistant Commissioner of Revenue and Ors. Court Calcutta High Court Honorable Judges Justice T.S Sivagnanam and Justice Biwas Pattanayak Citation 2022 (7) GSTPanacea 178 HC Calcutta SCA 976 of 2022 Judgement Date 28-July-2022 Council for Petitioner Ankita Kanodia Himanshu Kumar Ray Megha Aggrawal Council […]
Can section 16(2)(c) of the Central Goods and Services Tax Act, 2017 be challenged as vires?
Can section 16(2)(c) Case Title Exotech Plastics Pvt. Ltd vs Union of India and Ors. Court Bombay High Court Honorable Judges Justice K.R.Shriram & Justice A.S. Doctor Citation 2022 (8) GSTPanacea 174 HC Bombay W.P.A. 9130 /2022 Judgement Date 04-August-2022 Council for Petitioner Makrand Joshi Council for Respondent Jitendra Mishra Dhananjay Deshmukh S.D.Vyas The Bombay High […]
Can a petitioner challenge erroneous demand orders received from GST department?
received from GST department Case Title Mahavir Polyplast Pvt Ltd. Vs State of UP and 2 Ors Court Uttar Pradesh High Court Honorable Judges Justice Saumitra Dayal Singh Citation 2022 (8) GSTPanacea 160 HC Uttar Pradesh W.T.No. 57 & 56 of 2020 Judgement Date 06-August-2022 Counsel for Petitioner Mr Nishant Mishra Counsel for Respondents C.S.C […]
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 […]