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.
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 […]
