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.
Jharkhand High Court upholds GST ITC time limit under Section 16(4) and validity of GSTR-3B under Rule 61(5), referencing 53rd GST Council recommendations.
Clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment was remanded back to Tribunal on the basis of the principle as to whether the order assailed suffered from perversity or not.
