Abinash Kumar Singh Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that provisions of section 129 of the West Bengal Goods and Services Tax Act, 2017 opens with a non-obstante clause. Accordingly, imposition of penalty u/s 129 justifiable on transporting goods without a valid e-way bill. Facts- The petitioner […]
Madras High Court held that simultaneous initiation of proceedings, both by Central Authority and by the State Authority, under GST Act is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act, 2017.
Akash Agarwal Vs Union of India through CBI (Jharkhand High Court) Apprehending his arrest, petitioner- Akash Agarwal @ Akash Aggarwal has moved this Court for grant of privilege of anticipatory bail in connection with RC AC1 2018A 0006 [corresponding to R.C.06(A)/2018-D] registered under Section 120-B of the Indian Penal Code read with Sections 7,8, 12 […]
Sankos Tea Garden Vs The State of West Bengal and Ors (Calcutta High Court) The petitioner is a subsidiary unit of Goodricke Group Limited and engaged in production and manufacture of tea. It is the case of the petitioner that they operate as many as 22 numbers of vehicles of different nature like tractors, leaf […]
Where there is no sold or supply goods, goods can only be transported from one place to another with a delivery challans in lieu of tax invoice.
Prakash Tatoba Toraskar Vs ITO (Bombay High Court) In this case initial notice under Section 148 was in the name of the deceased and so was the subsequent communication dated 20 May 2022 purporting to be a notice in terms of Section 148A(b), it is settled law that notice issued under Section 148 of the […]
Pranesh Dealmark Pvt. Ltd. Vs Union of India & ors. (Calcutta High Court) HC held that impugned notice has been issued in the name of the company which has already been amalgamated in.2020 and that the department has been intimated about this amalgamation which is matters of record and such notice in the name of […]
HC held that data contained in business slips recovered from a person who was present at the time of inspection at premises and he had deposed that seized slips are not connected with assessee, has no evidentiary value for imposing penalty and making assessment under Kerala Value Added Tax Act,2003
Calcutta High Court held that penalty under section 129(3) of the West Bengal Goods and Services Tax Act, 2017 imposable on failure to generate a fresh e-way bill when goods are transferred from one vehicle to another during conveyance.
Held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the category of supply of goods or services. Hence, vouchers being neither goods nor services, are exempted from the levy of tax.
