"28 January 2023" Archive

List of Forms Under GST

Discover a comprehensive list of GST forms categorized for ease of reference. From registration and composition scheme to return, input tax credit, refund, audit, advance ruling, transitional credit, e-way bill, and inspection forms – get detailed insights into the world of GST compliance. Simplify your understanding of the GST framewor...

Impact of Adani Group’s Sustainable Practices on Financial Performance

Explore the impact of Adani Groups sustainable practices on its financial performance. Learn about its comprehensive business model, early beginnings, and commitment to environmental and social responsibility. Gain insights into the influential journey of this global powerhouse. ...

Gaming services are not betting/gambling- Issue of SCN is abuse of process of law

Myteam11 Fantasy Sports Private Limited Vs Union of India (Rajasthan High Court)

Myteam11 Fantasy Sports Private Limited Vs Union of India (Rajasthan High Court) The petitioners have been served with a show cause notice under Section 74(1) of the Central Goods & Services Tax, 2017(for short ‘CGST, 2017’) alleging that the petitioner-Company by misclassifying their supply as service instead of actionable claims...

Delayed Appeal against GST Registration cancellation order – Power of HC to condone delay – Registry directed to place matter before Chief Justice of HC

Paul Raj Engineering Vs Assistant Commissioner (Circle) (Madras High Court)

Appeal against GST Registration cancellation order filed after stipulated time limit - Power of High Court to condone delay in such appeal filing - Registry directed to place matter before Chief Justice of High court as two contradictory views expressed by two Hon'ble Judges of Madras High Court....

Detention of goods & vehicle: HC quashes penalty order passed after 7 days from service of notice

Deepam Roadways Vs Deputy State Tax Officer (Madras High Court)

HC held that Demand order passed beyond the period of 7 days from the date of service of notice is contrary to the provisions of the CGST Act...

Lack of clarity w.r.t. reasons/ contraventions in SCN violates principles of natural justice

Chitra Automobile Vs State of Jharkhand (Jharkhand High Court)

HC held that DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice....

ITC cannot be denied without granting opportunity to show genuineness of transactions

Vishal Kumar Arya Vs Assistant Commissioner ( Calcutta High Court)

HC held that Opportunity of hearing to be granted before denying ITC if sufficient documents available to show genuineness of transactions...

GST registration cannot be cancelled without Application of mind by department

Monirul Islam Vs State of West Bengal & Ors. (Calcutta High Court)

There should be application of mind by Revenue Department while passing orders, cancelling GST Registration be it physical or auto-generated....

GST: HC Grants bail as accused was co-operating & proceeding u/s 74 of CGST Act was pending

Pradeep Jain Vs State of U.P (Allahabad High Court)

Pradeep Jain Vs State of U.P (Allahabad High Court) It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of [&he...

HC directs GST dept to lift garnishee order & bank attachment as appellant paid mandatory pre-deposit

Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court)

Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate appearing for the appellant submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been co...

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