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Archive: 10 September 2024

Posts in 10 September 2024

Kerala HC Orders Hearing for ITC Rectification in GST Case

September 10, 2024 546 Views 0 comment Print

Kerala High Court directs consideration of ITC rectification application due to GST filing mismatch, mandating a hearing within 3 months.

Unsigned SCN & Assessment Order Without Digital or Physical Signature are Invalid: HC

September 10, 2024 1677 Views 1 comment Print

Telangana High Court rules that unsigned GST orders are void. Explore the case of High Noon Consulting vs. Deputy Commissioner of State Tax.

Section 130 Proceedings Cannot Be Initiated for Excess Stock Found During Survey: HC

September 10, 2024 912 Views 0 comment Print

Allahabad High Court ruled on improper initiation of proceedings under Section 130 of the GST Act in PP Polyplast Pvt Ltd case, emphasizing Sections 73/74.

HC Condoned Delay in GST Appeal Filing Due to Assessee’s Bona Fide Intent Shown by Pre-Deposit

September 10, 2024 309 Views 0 comment Print

Calcutta HC condones delay in filing GST appeal by Srichakra Prints Pvt. Ltd., directing the appellate authority to hear the case on merits.

Online Filing Date Recognized as GST Appeal Filing Date Despite Late Hard Copy Submission

September 10, 2024 456 Views 0 comment Print

Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.

Reconsider ITC Claim on RCM as Circular Supports Assessee’s Case Against Belated Filing: Karnataka HC

September 10, 2024 462 Views 0 comment Print

Karnataka High Court directs reconsideration of Bosch Automotive input tax credit claim under GST. Case involves delayed ITC claims clarified by a CBIC circular.

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