The Calcutta High Court has set aside a refund rejection order holding that the GST Department has failed to comply with the mandatory provisions governing response time and opportunity of hearing. The bench of Justice Kausik has observed that Rule 92(3) of the Central Goods and Services Tax Rules, 2017 clearly provides that a taxpayer…
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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GST
GSTR-2A and GSTR-3B Mismatch Alone Can’t Prove Wrongful ITC Availment: GSTAT Quashes Demand Beyond SCN
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has held that a...
GST
GST Appeal Filed Within 3 Months After Excluding Order Date Can’t Be Rejected as Delayed: Madras High Court
The Madras High Court has restored a GST appeal that was rejected solely on...
Direct Tax
Jurisdictional Officer Can’t Issue Reassessment Notice Where NFAC Has Exclusive Authority: Punjab & Haryana High Court
The Punjab and Haryana High Court has disposed of a taxpayer’s challenge to reassessment...
GST
GST Summons Alone Can’t Justify Anticipatory Bail Without S. 69 Arrest Order: Punjab & Haryana High Court
The Punjab and Haryana High Court has ruled that the mere issuance of summons...
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GST
GSTR-2A and GSTR-3B Mismatch Alone Can’t Prove Wrongful ITC Availment: GSTAT Quashes Demand Beyond SCN
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has held that a...
GST
GST Appeal Filed Within 3 Months After Excluding Order Date Can’t Be Rejected as Delayed: Madras High Court
The Madras High Court has restored a GST appeal that was rejected solely on...
Direct Tax
Jurisdictional Officer Can’t Issue Reassessment Notice Where NFAC Has Exclusive Authority: Punjab & Haryana High Court
The Punjab and Haryana High Court has disposed of a taxpayer’s challenge to reassessment...

