Mukesh Kumar Singh Vs Commissioner (Appeals) CGST & C. Ex (Jharkhand High Court) Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under […]
Ambey Mining challenges jurisdiction of two GST notices for the same period already adjudicated. High Court stay granted.
Jharkhand High Court held that as there is no act to deliberately file incorrect returns, hence penalty under section 40(2) of the Jharkhand Value Added Tax Act, 2005.
Jharkhand High Court held that when search is initiated, penalty is leviable under section 271AAB of the Income Tax Act. Accordingly, initiation of penalty proceedings u/s 271(1)(c) post initiation of search is unsustainable.
Order passed without providing opportunity of personal hearing to assessee. Hence, violative of principles of natural justice. Held that, SCN was vague & cryptic in nature and orders passed were beyond scope of SCN.
Petitioner should approach Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.
Jharkhand High Court held that as per Explanation-III to section 2(xlviii) of JVAT Act sale price shall not include cost for transport of goods from seller to buyer provided such cost is separately charged to buyer.
Sidhi Vinayak Enterprises Vs State of Jharkhand (Jharkhand high court) It appears that pursuant to the search conducted by the respondents in the premises of the petitioner-company under Section 67 of the JGST Act two summary of show cause notice in Form DRC-01 were issued, one for the period from 01.07.2017 to 13.8.2018 and another […]
Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative remedy is not acceptable. Remanded back the matter to pass a fresh order after following the due procedure of law from the stage of issuing fresh SCN.
Jharkhand High Court upholds Anosh Ekka’s conviction for acquiring disproportionate assets. Co-accused sentenced for abetting and conspiracy under P.C. Act.
