As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered persona whereas a show cause notice need not necessarily be issued electronically.
Dive into the Jharkhand High Court rejection of bail for Hemant Kumar Sinha in a money laundering case. Analysis of charges, arguments, and legal perspectives.
Upon disposal of appeal, in case adjudication order is upheld or modified, a fresh demand has to be raised in Form GST APL-04. Therefore, Garnishee notice become infructuous
djudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice (SCN) and thus, amounts to violation of principles of natural justice.
Mandhan Minerals Corporation Vs Union of India (Jharkhand High Court) HC considered the submissions of learned counsel for the parties on the prayer for interim relief on the levy of GST on royalty /DMF. On consideration of the rival pleas in the canvass of facts and the legal propositions advanced by them, it is clear […]
Exide Industries Limited Vs The State of Jharkhand (Jharkhand High Court) The present dispute pertains to the period 2012 -2013. The Petitioner during the said period, had made local purchases of scrap batteries worth Rs. 6,12,45,703/- on which it had claimed Input Tax Credit (ITC) of Rs. 30,62,285. However, in the assessment order ; the […]
Narsingh Ispat Limited Vs Union of India (Jharkhand High Court) Whether liability of interest under section 50 of the GST Act could be raised without initiating any adjudication proceeding either under section 73 or 74 of JGST Act in the event Assessee raising a dispute towards liability of interest. It has been held that if […]
NKAS Services Private Limited Vs. State of Jharkhand (High Court of Jharkhand) A perusal of the impugned show cause notice at Annexure-1 creates a clear impression that it is a Show Cause notice (SCN) issued in a format without even striking out any relevant portions and without stating the contraventions committed by the petitioner. The […]
R.K. Transport Private Limited Vs Union of India (Jharkhand High Court) Recovery proceedings under Section 79 of the CGST Act cannot be initiated for recovery of interest under Section 50 of the Act without initiation and completion of the adjudication proceedings under the Act The issue at hand is whether interest liability under Section 50 […]
Rungta Mines Limited Vs Commissioner of Central Goods & Services Tax and Central Excise (Jharkhand High Court) In the instant case, as per the case of the petitioner, the entire problem has cropped up due to non-receipt of the invoice in original from the port authorities although the port services were availed and payments for […]
