GST

Karnataka High Court Permits GST Dept. To Convert Section 74 Proceedings Into Section 73 Proceedings

The Karnataka High Court comprising Justice S.R.Krishna Kumar has permitted the GST department to convert the proceedings from Section 74 of the KGST Act...

Possibility Of Duplication In GST Demand; Delhi High Court Allows Partial Pre-Deposit for Appeal on Alleged Wrongful ITC Availment

The Delhi High Court while noting that there is a possibility of duplication in GST Demand; allowed the partial pre-deposit for appeal on the...

Opportunity of hearing to be given if AO contemplates an adverse decision: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that Opportunity of hearing to be given if AO contemplates an adverse decision.The bench of Justice R...

Jharkhand High Court Quashes GST Demand, Penalty Imposed Against Legal Heir Of Deceased Assessee

The Jharkhand High Court has quashed the Goods and Service Tax (GST) demand and penalty imposed against legal heir of deceased assessee.The bench of...

Penalty U/s 125 GST Act Can’t Be More Than Rs. 25K: Allahabad High Court Quashes Order Imposing Rs. 50K

The Allahabad High Court has quashed the order imposing a penalty of Rs. 50K under Section 125 GST Act.The bench of Justice Pankaj Bhatia...

Karnataka High Court Quashes Unreasoned Order Blocking Electronic Credit Ledger

The Karnataka High Court has quashed the unreasoned order blocking electronic credit ledger.The bench of Justice S.R.Krishna Kumar has observed that since no pre-decisional...

Patna High Court Upholding GST On Royalty Paid For Mining Leases

The Patna High Court has upheld the levy of Goods and Service Tax (GST) On royalty paid for mining leases.The bench of Justice Rajeev...

Allahabad High Court Imposes Rs. 20,000 Cost On Joint Commissioner SGST For Not Giving  Opportunity Of Hearing 

The Allahabad High Court has imposed Rs. 20,000 Cost on Joint Commissioner, SGST for passing the order passed without giving hearing opportunity to assessee.The...

Identity Discrepancies, Signature Mismatches: Delhi High Court Busts Confused Dummy Firm Operator  

The Delhi High Court has refuses to extend the time limit to file the reply to the show cause notice for retrospective cancellation of...

Penalty U/s 122 (1A) Can’t Be Imposed Prior To 1st January 2021: Bombay High Court Restrains GST Dept. From Taking Coercive Actions

The Bombay High Court while staying the demand prima facie held that penalty under section 122 (1A) of the Central Goods and Service Tax...

Updated Timelines for SCN & Order Issuance Under Sections 73 and 74 of CGST Act, 2017

In a significant update relevant to GST compliance and litigation, the Central Board of Indirect Taxes and Customs (CBIC) has clarified the time limits...

Dealers Can’t Claim ITC For Purchases Linked To Exempt Sales Under UPVAT Act: Supreme Court

The Supreme Court has held that the dealers cannot claim Input Tax Credit (ITC) for purchases linked to exempt sales under Uttar Pradesh Value...

Education Is Non-Commercial: Bombay High Court Quashes GST Demand On Goa University 

The Goa Bench of Bombay High Court has quashed the Goods and Service Tax (GST) demand against Goa University citing the education is non-commercial...

No GST On Transfer Of Land Development Rights/FSI​: ​Bombay High Court 

The Nagpur Bench of Bombay High Court has held that no Goods and Service Tax (GST) is payable on services supplied by any person...

Bombay High Court Grants Interim Relief in GST Dispute Over Real Estate Revenue Sharing Arrangement

The Bombay High Court has granted interim relief in the GST dispute over real estate revenue sharing arrangement.The bench of Justice B. P. Colabawalla...

OYO Faces FIR in Jaipur Over Alleged GST Fraud Involving Rs. 2.66 Crore At Samskara Resort

Hospitality platform OYO is facing fresh legal trouble after a resort in Jaipur, Rajasthan, filed a police complaint accusing the company of financial misrepresentation...

Calcutta High Court Refused To Reinstate GST Registration Due To These Reasons

The Calcutta High Court had refused to reinstate GST registration on the ground that the assessee was afforded multiple opportunities to present its case...

Kerala High Court Quashes Tax and Penalty Order For Wrongful IGST Credit Availment

The Kerala High Court has quashed tax and penalty order for wrongful Integrated Goods and Service Tax (IGST) credit availment.The bench of Justice Bechu...

Allahabad High Court Slams GST Dept. For Not Verifying Seller’s Tax Details on Portal Before Drawing Adverse Inference Against Purchaser

The Allahabad High Court has slammed the GST department for not verifying seller's tax details on portal before drawing adverse inference.The bench of Justice...

File GST Appeal Upon GSTAT President Taking Charge: Chhattisgarh High Court De-Freezes Bank Account

The Chhattisgarh High Court has directed the assessee to file the GST appeal upon Goods and Service Tax Appellate Tribunal (GSTAT) President taking charge...

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