Can authority denied to release good & conveyance during confiscation proceedings when assesses has paid penalty i.e., 200% of tax amount?
assesses has paid penalty Case Title Metallek Trading Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 294 HC Gujarat C/SCA/4912/2022 Judgement Date 17-March-2022 Council for Petitioner Hiren J Trived Council for Respondent Utkarsh Sharma Section Section 130 of the Act In […]
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 refund be kept on hold when certain investigations are going on?
certain investigations are going on Case Title R.K. Copper and Alloy LLP vs Union of India and Others Court Bombay High Court Honorable Judges Justice R.D.Dhanuka & Justice S.M.Modak Citation 2022 (1) GSTPanacea 260 HC Bombay WP(L) 30843 of 2021 Judgement Date 28-January-2022 Council for Petitioner Bharat Raichandani Rishabh Jain Council for Respondent Neeta Masurkar […]
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 […]