Jharkhand High Court directs tax authorities to refund excess tax retained after assessment reduction, ruling it violates Articles 14 and 265 of the Constitution.
Jharkhand High Court directs Sursarita Vanijya to appeal under Section 107 of the CGST Act before filing a writ against GST demand.
Jharkhand High Court dismisses petition against GST registration cancellation due to delay in appeal filing. Highlights CGST Act’s strict timelines for appeals.
Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax authority demands.
Jharkhand High Court grants anticipatory bail to a tax practitioner accused of aiding fraudulent GST registration, subject to conditions of cooperation and security.
Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Anticipatory bail granted by Jharkhand HC in alleged coal smuggling case. Valid tax invoices and e-way bills were key factors in the decision.
Jharkhand High Court allows Input Tax Credit for delayed returns of FY 2017-18, directs refund of penalty and interest under GST law with 6% annual interest.
Assessee-trust was in distinct social activities in community welfare and development. It had received an SCN in Form-REG-31 regarding the cancellation of GST registration.
While the prosecution alleged a massive ITC fraud involving multiple shell companies, the lack of documentary proof ultimately led the court to favour the bail.
