Delhi High court held that attachment of bank account under section 83 of the Central Goods and Services Tax Act, 2017 merely on the basis of suspicion and without any tangible material is unsustainable.
In the case of Radhe Packaging vs. Union of India, heard by the Gujarat High Court, the court directed the assessee to approach the Revenue Department to avail the benefit of a special procedure for the revocation of their cancelled Goods and Services Tax (GST) registration.
HC stayed the demand of penalty and interest raised by the Revenue Department, during the pendency of writ petition, subject to the condition that the assessee deposits the entire amount of tax demanded within a period of 15 days, since the assessee wanted to avail the remedy under the provisions of law by approaching GST Appellate Tribunal
Andhra Pradesh High Court held that as the petitioner is a Chartered Accountant by profession and it is his first offence and he has been in jail since long. Accordingly, continuance incarceration of the petitioner is not justified. Hence, bail granted.
Explore the PCPL and RK-JV Vs State of Bihar case regarding GST appeal rights and the tribunal’s absence, with insights into statutory remedies and court directives.
Karnataka High Court held that lessor is merely obliged to collect the service tax and remit it to the department. A lessee being the person who avails of service is liable to pay service tax to the lessor.
Andhra Pradesh High Court held that turnover of same assessee in different states cannot be assessed by department of one State. Accordingly, turnover relating to bus business for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry needs to be assessed separately.
Order rejecting application of petitioner for revoking order of attachment of bank accounts is appealable under Section 107 of OGST Act.
In Associate Décor Limited Vs Deputy Commissioner case, Karnataka HC weighs moratorium’s effect on tax proceedings under IBC, halting them pending resolution.
Facts- Petitioner statedly is a limited company engaged in procuring vehicles from Tata Motors Limited (“TML”) and selling them to dealers within and outside the State of Maharashtra.
