HC held that merely because one party, has approached before MSME Council, Arbitration application cannot be held to be not maintainable
Rithala Education Society Vs Union of India (Delhi High Court) In the present case, the significance of issuance of a show cause notice at a stage prior to issuance of a re-assessment notice under Section 148 of the Act has been lost on the respondents inasmuch as the impugned order under Section 148A(d) of the […]
HC held that that if assessee disputes Section 50 GST interest liability then revenue have to follow specific procedure of Section 73 or 74
Excel Commodity And Derivative Pvt. Ltd Vs Union of India (Calcutta High Court) The appellant/assessee was issued notice under Section 148A(b) of the Act dated 22nd March, 2022. The sum and substance of the allegation in the notice was that the appellant/assessee has done fictitious derivative transactions with M/s. Blueview Tradecom Pvt. Ltd. The assessee […]
An order has passed holding the issue adverse to interests of petitioner. So, prayer of petitioner for a mandamus forbearing respondents from levying, collecting or recovering GST does not arise.
Payment made by electronic cash ledger maintained by petitioner under CGST Act also amounts to payment through internet banking for SVLDRS: HC
Shrikant Phulchand Bhakkad Vs JCIT (Bombay High Court) It was seen that the issue under consideration of the office had not been examined by the assessing officer while passing the assessment order. The transactions entered into by the assessee were non genuine and were carried out with a view to avoid paying tax. The assessee […]
Whether the societies and the educational institutions (aided) run by the societies are subject to Right to Information Act, 2005?
Unichem Laboratories Limited Vs Union of India (Bombay High Court) (a) All Petitioners, through their respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices between 01.09.2022 to 31.10.2022 in terms of the Hon’ble Supreme Court’s order in […]
Assistant Commissioner of GST & Central Excise Vs Ganges International Private Limited (Madras High Court) High Court held that carry forward of service tax eligible for CENVAT in erstwhile regime cannot be denied for late payment can be denied under GST due to Transitional Period and inability of the petitioner to claim through filing FORM GST […]
