HC ruled that in a case where tax has not been remitted, interest U/s. 50 of the GST Acts is leviable even if the tax payer has adequate credit in his cash ledger or credit ledger. In essence, credit cannot be equated with cash remittances.
HC Held that in the present case the department vide Form GST DRC-09 issued communication to the bank to recover the due from the petition u/s 79 without issuance of notice u/s 74(1) and without giving opportunity of being heard is not proper.
Upon remittance of pre-deposit of 10%, balance remain stayed and hence no justification for continuation of the bank attachments.
Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.
White Cliffs Hair Studio Private Ltd Vs Additional Commissioner (Madras High Court) No Service Tax to be levied on fitment and preparation of scalp to make Wig The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and […]
The petitioner attempted to file a representation to revoke the cancellation of registration. The same was not accepted, since the request for revocation is not filed within the statutory period of 90 (30+60) days. The representation for revocation of cancellation of registration could not be done.
Held that impugned award set aside as the same was passed rejecting the counter claim, which was duly filed within the time limit, as being time barred.
Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959.
SC in case of Filco Trade Centre Pvt. Ltd. allowed ‘any aggrieved registered assessee’ to file a form seeking Transitional credit or revision thereof
Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]
