Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Anticipatory bail granted by Jharkhand HC in alleged coal smuggling case. Valid tax invoices and e-way bills were key factors in the decision.
Jharkhand High Court allows Input Tax Credit for delayed returns of FY 2017-18, directs refund of penalty and interest under GST law with 6% annual interest.
Assessee-trust was in distinct social activities in community welfare and development. It had received an SCN in Form-REG-31 regarding the cancellation of GST registration.
While the prosecution alleged a massive ITC fraud involving multiple shell companies, the lack of documentary proof ultimately led the court to favour the bail.
Jharkhand High Court upholds GST ITC time limit under Section 16(4) and validity of GSTR-3B under Rule 61(5), referencing 53rd GST Council recommendations.
Clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment was remanded back to Tribunal on the basis of the principle as to whether the order assailed suffered from perversity or not.
Jharkhand High Court held that prosecution under section 276(C)(1) of the Income Tax Act liable to be quashed in absence of any penalty provision against the petitioner.
Jharkhand High Court directs refund of Tax Collected at Source (TCS) by Central Coalfields Ltd. to R.S. Coke Industries (Pvt) Ltd., citing prior case judgment.
Jharkhand High Court disposes of B D Enterprises’ petition against GST Input Tax Credit time limits, aligning with the 53rd GST Council recommendations.
