HC held that attempt by CIT to exclude a genuine disputant of tax liability, like petitioner, from possibility of settlement under VSV Act is extremely hyper-technical.
SAT Industries Limited Vs Union of India (Bombay High Court) Suspension of GST registration without opportunity of being heard- HC issues notice to Centre/State Govts Petitioner submitted that the original Sub-Rule (2) of Rule 21A of the Central Goods and Service Tax Rules, 2017 provided that a party shall be given a reasonable opportunity of […]
While the seized betel nuts are not required for the purpose of investigation, as is apparent from the report of the I.O., the grounds, so assigned for rejection of zimma petition, filed by the petitioner, by the learned court below, seems to be not in conformity with the law, so laid down by Hon’ble Supreme Court in the year 2002.
Petitioner never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but draw back claimed was same as custom component
Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled
This Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.
Issue a writ in the nature of mandamus or issue any appropriate writ declaring that the interest under Section 50(1) is to be levied on the payment of tax by electronic cash ledger and not electronic credit ledger
Yogeshbhai Naginbhai Vora Vs State of Gujarat (Gujarat High Court) The only question that falls for consideration of this Court is whether the police custody / remand of the petitioner – accused can be ordered by the Court pending adjudication and in an interregnum time, when the initial period of 15 days is over? The […]
Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court) All the captioned petitions constitute a group and what the petitioners have prayed is to direct the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit […]
The foundation of a reassessment proceeding is a valid notice and if this notice is held to be invalid the entire edifice sought to be raised on such foundation has to collapse.
