The Chhattisgarh High Court has directed tax authorities to reconsider the pre-deposit conditions for an assessee’s appeal, reducing the monthly payment from Rs 5 lakh to Rs 1 lakh.
No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a taxpayer deposited the statutory pre-deposit under Section 112(8) of the CGST Act and filed an undertaking to approach the Appellate Tribunal when it become functional.
The Chhattisgarh High Court granted bail to Vinay Kumar Tandan, accused in a Rs. 10.38 crore GST ITC fraud, citing prolonged custody and the ongoing trial.
Chhattisgarh High Court held that the petitioner would not be entitled for Input Tax Credit [ITC] to electrical energy consumed for maintenance of its township since it is not in the course or furtherance of business in terms of section 2(17) r.w.s. 16(1) of the CGST Act.
There exists a reasonable belief, duly recorded and supported by material evidence, that the attached properties are involved in money laundering and further, the appellants have failed to rebut the statutory presumption under Section 24 of the PMLA.
Chhattisgarh High Court sets aside GST revision order against Agrawal Agro Centre, citing absence of competent authority and lack of reasoned conclusions.
The Chhattisgarh High Court has disposed of a petition from Deepak Mashran, an Ahata licensee, after the state granted a time extension for fees and acted on his complaint.
The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited, clarifying that Section 6(2)(b) does not bar a notice without a prior adjudication.
Chhattisgarh HC grants liberty to petitioner to file appeal against GST orders, directs appellate authority not to reject on limitation grounds if filed within 30 days.
Chhattisgarh High Court reinstates a tax case involving SECL, allowing 7 days to cure procedural defaults after prior dismissal.
