Assessee was not eligible to make a declaration under the ‘Sabka Vishwas Scheme’ with respect to Superior Kerosene Oil (SKO) as S.K.O. was an excisable goods set forth in the Fourth Schedule to the Act, 1944 and section 125(1)(h) of the Act 2019/ ‘Sabka Vishwas Scheme’ had specifically excluded persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944.
Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under GST Law and it is well settled that whenever a manner is prescribed, it should be done in that manner alone.
Libra International Limited Vs Assistant Commissioner Commercial Tax (Allahabad High Court) A combined reading of subrules (5), (6) and (7) of Rule 142 of the Rules, 2017, indicate that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC07, specifying therein the amount […]
Maintenance of Parents & Senior Citizens Act- DM to ensure the protection of life and property of senior citizens to enable them to live with security and dignity
GST authorities are allowed to initiate inquiry proceedings under Section 70 of CGST Act, 2017 collaterally with the proceedings under section 6(2)(b) as prohibition of Section 6(2)(b) of the C.G.S.T. Act shall come into play only when any proceeding on the same subject-matter has already been initiated by a proper officer under the U.P.G.S.T. Act and therefore, proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in any inquiry.
Singh Traders Vs Additional Commissioner Grade-2 (Allahabad High Court) The contention, in brief, is that the petitioner is registered dealer having a valid registration. The petitioner alleges that the Respondent No. 2 passed an order dated 15.3.2018 under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (in short ‘the Act’) […]
Kailashi Devi Vs Branch Manager And Another (Allahabad High Court) Private financial institutions, carrying of business or commercial activity, may be performing public duties, but cannot be considered to be covered under the definition of “State” under Article 12 of the Constitution of India, the writ petition against such entity is not maintainable before the […]
Read about Ansari Construction vs Additional Commissioner GST case. Unnecessary harassment, incorrect show cause notice, and arbitrary decisions highlighted. Full court order
R. J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax (Allahabad High Court) From the perusal of Section 74(5) of the Act, it is evident that a person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax and interest under Section 50 and penalty @ […]
R. J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax (Allahabad High Court) From the perusal of Section 74(5) of the Act, it is evident that a person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax and interest under Section 50 and penalty @ […]
