Jharkhand High Court

Tax Dues not barred by Insolvency Proceedings under IBC

Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court)

Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court) Facts The assessee company had challenged the garnishee order issued u/s 46 of the JVAT Act, asking the respondent Bank to pay into the Government Treasury, the sum of Rs. 37,41,41,602, on account of tax / penalty due under the JVAT Act, from the assessee […]...

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Garnishee proceedings cannot be initiated for recovery of GST Interest without adjudication: HC

Mahadeo Construction Co. Vs Union of India (Jharkhand High Court)

Mahadeo Construction Co. Vs Union of India (Jharkhand High Court) High Court held that interest liability under section 50 is although automatic, but it’s computation and demand can be raised only after initiation of Adjudication proceedings under Section 73 or 74 in case the assesse disputes the demand of interest. Whether garnishee pr...

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Trade discounts / Incentives in sale cannot be treated as “Sale”

Tata Motors Ltd Vs State of Jharkhand (Jharkhand High Court)

Liability to pay any VAT on the trade discounts / incentives pursuant to bringing in Section 9(5) in JVAT Act was beyond the legislative competence of the State Legislature, and the same was ultra vires Article 246(1) of the Constitution of India, and could not be sustained in the eyes of law and accordingly, it had to be treated as if ne...

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SCN must be issue before Recovery under GST except in fraud cases: HC

Godavari Commodities Ltd. Vs  Union of India (Jharkhand High Court)

Godavari Commodities Ltd. Vs  Union of India (Jharkhand High Court) In the present case, though it is submitted by learned counsel for CGST that since the tax was paid, Section 73 (1) of the Act shall not be attracted in the case of the petitioner, but the fact remains that the tax was not paid […]...

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No interest liability when IGST amount wrongly deposited as CGST

Shree Nanak Ferro Alloys Pvt. Ltd. Vs Union of India (Jharkhand High Court)

In a case where the assessee had wrongly deposited IGST as CGST, the Jharkhand High Court has quashed the letter saddling petitioner company with liability to pay short paid IGST along with interest. The High Court however directed the petitioner to deposit IGST and to claim refund of CGST or adjust the amount wrongly deposited under CGST...

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JVAT Act: ITC Cannot be denied for default by selling dealer: Jharkhand HC

Tarapore & Company Vs State of Jharkhand (Jharkhand High Court)

Tarapore & Company Vs State of Jharkhand (Jharkhand High Court) We find that the petitioner firm had acted absolutely in a bona fide manner, as is also apparent from the impugned order dated 20.11 .2017, as contained in Annexure-5 to the writ application, and had discharged its tax liability by paying the VAT amount to […]...

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SCN Mandatory before levying interest on delayed payment of GST: HC

Godavari Commodities Ltd. Vs Union of India (Jharkhand High Court)

Godavari Commodities Ltd. Vs Union of India (Jharkhand High Court) In the present case, though it is submitted by learned counsel for CGST that since the tax was paid, Section 73 (1) of the Act shall not be attracted in the case of the petitioner, but the fact remains that the tax was not paid […]...

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HC directs GSTN to consider transitional ITC claimed by Appellant

Sanjay Agencies Vs The Goods And Services Tax Network (Jharkhand High Court)

The writ petitioners have filed these applications for getting the transitional input tax credits, for which Form GST TRAN-I was filled up by them....

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Jharkhand HC stays Service Tax proceedings initiated post GST introduction

Ms Sulabh International Social Service Organization Vs Union of India through the Commissioner (Jharkhand High Court)

M/s. Sulabh International Social Service Organization Vs Union of India (Jharkhand High Court) Division Bench of Jharkhand High Court igranted stay (status quo) to the proceedings initiated under Service Tax after introduction of GST by issuing notice, summons and visit of officers after taking into account one of the main contention that...

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HC grants Bail to Accused of Rs. 30 Cr GST Evasion (Illegal Input Tax Credit)

Satya Prakash Singh Vs The Union of India through GST Council (Jharkhand High Court)

The petitioner is an accused for allegedly committing offence punishable under Sections 132(1)(c) of the Central Goods and Services Act, 2017. There is an allegation against this petitioner that he illegally availed Input Tax Credit. The petitioner is in custody since 23.08.2018. Learned counsel appearing for the respondents opposes the p...

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