Can order be challenged on the ground that the impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the respective Goods and Service Tax?
mandatory requirements of Section 75(4) Case Title Tvl. Sri Amman Metal Works vs The State Tax Officer. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 276 HC Madras W.P (MD) Nos 3945 to 3948 of 2022 And W.M.P.(MD).Nos 3391,3389,3395 and 3393 of 2022 Judgement Date 03-March-2022 Council for Petitioner R.Senniappan Council […]
Can extension of time for payment of amounts due be considered for non-submission of the returns continuously for a period of six months?
considered for non-submission Case Title M/s Koluthara Exports Ltd vs Union of India & Others. Court Kerala High Court Honorable Judges Justice Shaji P.Chaly Citation 2022 (1) GSTPanacea 274 HC Kerala WP(C) No.2011 of 2022 Judgement Date 20-January-2022 Council for Petitioner M.Gopikrishnan Nambiar K John Mathai Joson Manavalan Kuryan Thomas Paulose C.Abraham Council for Respondent […]
Can genuine error while claiming Credits #ITC be allowed to be rectified in July’2017 and March’2018 return today, particularly after Supreme Court rejected amendment in Bharti Airtel Ltd case?
Supreme Court rejected amendment Title Orient Traders Vs The Deputy Commissioner Of Commercial Taxes(AUDIT)-3, 4 DGSTO-3, Bengaluru Court Karnataka High Court Citation 2022 (12) GSTPanacea 225 HC Karnataka WRIT PETITION No. 2911 OF 2022 (T-RES) Honourable judges Justice S.R.Krishna Kumar Date 16-Dec-2022 Petitioner inadvertently considered import IGST pertaining to July 2017 and March’2018 as local […]