HC quashed and set aside the orders blocking Electronic Credit Ledger (ECL) of assessee without providing an opportunity of personal hearing.
Jharkhand High Court held that benefit under SVLDRS scheme cannot be denied by the designated committee on the reason that department has decided to file an appeal against the OIO.
Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court) The appeal has been rejected by the Commissioner (Appeals), Central Goods & Services Tax and Central Excise, Ranchi only on the point of limitation since it was preferred after almost 2 years and 9 months on 29.09.2021. Under Section 85 of the Finance […]
Directorate General of GST Intelligence Vs Nikit Mittal (Jharkhand High Court) This Court has perused the order passed in W.P.(Cr.) No. 415 of 2018 and other analogous cases and Cont. Case (Cvl) No. 665 of 2019 and other analogous cases as also the order passed by the writ Court in W.P.(Cr.) No. 14 of 2019 […]
HC issues notice on the challenge to the vires of Rule 118 being contrary to section 142(11)(c) of the CGST Act. The petitioner contends no such condition in the statute. The transitional provision is for smooth transition into the new taxation regime and intends to avoid double taxation.
Jharkhand High Court held that impugned order passed, confirming penalty for expiry of e-way bill, without proper application of mind and without dealing with the contention raised by the petitioner is against the violation of principles of natural justice and hence bad in law.
ESL Steel Limited Vs Bharat Heavy Electricals Limited (Jharkhand High Court) The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay in making export within the specified time in terms of the notification dated 23rd October, 2017. Petitioner had […]
Burnpur Polyfabs Pvt. Ltd Vs State of Jharkhand (Jharkhand High Court) HC held that taking into consideration that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of JGST Act, we therefore, grant liberty to the petitioner to approach the appellate authority against the impugned order passed under […]
HC directed the assessee to seek alternative statutory remedy of appeal against the order of demand and detention of vehicle for alleged expiry of E-Way bill, passed by the State Taxes Officer.
GMT Industries Ltd Vs State of Jharkhand (Jharkhand High Court) Mr. Ashok Kumar Yadav, learned G.A. has filed counter affidavit inter-alia challenging the maintainability of the writ petition, as also on merits and has contended that the efficacious remedy of appeal is available to assessee, since the dispute pertains to questions of fact, the Hon’ble […]
