HC held that that if assessee disputes Section 50 GST interest liability then revenue have to follow specific procedure of Section 73 or 74
Held that action of Designated Committee by first deducting the amount of deposit made by petitioners during enquiry, investigation or audit and, thereafter, extending relief to the petitioners by computing the amount of tax due on the outstanding amount, is not as per the mandate of the Scheme.
Explore the Jharkhand High Court’s ruling in AMI Enterprises vs Union of India on GST transit violation and procedural infirmities.
Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 […]
Held that criminal proceedings cannot continue against the directors against whom there is no direct allegations of mala fide and importantly the company is not made an accused.
HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars
The challenge to the order passed under Section 73 under GST cannot be entertained in writ jurisdiction since the time limit prescribed for an aggrieved assessee to prefer statutory remedy has expired before filing of the writ petition. Application for rectification of mistake can be entertained where time limit for proceedings extended by the Supreme Court.
National Collateral Management Services Limited Vs Maa Diwri Rice Mill Pvt. Ltd (Jharkhand High Court) The question which has been raised by the learned counsel for the respondent that the similar issue is pending adjudication before the Council constituted under the MSME Act, 2006, therefore, the instant application is not maintainable. This Court, is not […]
After acceptance of declaration by Designated Authority by issue certificate under Vivad Se Vishwas Scheme, revised declaration cannot be filed
HC held that any adjudication order is non-est in the eye of law if the same is passed without issuance of proper show-cause notice being dehors principle of natural justice.
