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Uttarakhand High Court

Cancellation of GST Registration – HC directs revocation on payment of dues & filing of returns

April 22, 2023 444 Views 0 comment Print

Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.

HC dismisses State application for condonation of Delay of 3502 days

April 22, 2023 363 Views 0 comment Print

Revision under Section 55 of Uttarakhand VAT Act to assail order dated 22.04.2013, with application to seek condonation of delay of 3502 days

Filing of application for revocation of GST registration allowed post payment of pending dues

March 18, 2023 1263 Views 0 comment Print

Uttarakhand High Court directed petitioner to file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules despite being time-barred post payment of all the pending dues.

GST Registration cancellation- HC allows time barred application for revocation

December 30, 2022 777 Views 0 comment Print

Devendra Prasad Vs Assistant Commissioner (Uttarakhand High Court) Since, the petitioner failed to furnish returns for a continuous period of six months and show cause notice has been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 […]

Uttarakhand VAT: Capital Investment of Plant & Machinery cannot be assessed by Assessing Authority

November 24, 2022 858 Views 0 comment Print

Akums Drugs & Pharmaceuticals Ltd Vs Commissioner of Commercial Taxes (Uttarakhand High Court) Whether the order of the Sales Tax Tribunal, Uttarakhand in holding that the revisionist is not entitled to reduce the levy of Central Sales Tax @ 1% for the financial year 2010-11 onwards) after the Capital Investment of Plant and Machinery, having […]

Excise Duty paid under protest adjustable against amount payable under SVLDRS 

November 21, 2022 816 Views 0 comment Print

Amount deposited has no specific colour since the amount was deposited under protest and even before the crystallisation of the liability of the respondent-assessee as Central Excise Duty or as interest

Inadvertent mistake in invoice number Pardonable – HC quashed Penalty order

October 22, 2022 1362 Views 0 comment Print

Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on account […]

Fake GST Bill: Anticipatory Bail denied for non-Co-operation during Investigation

October 4, 2022 1143 Views 0 comment Print

Rajesh Kumar Dudani Vs State of Uttarakhand (Uttarakhand High Court) It is the case of generating fake and forged invoices so as to claim ITC. In their objections, the respondent no.2 has given categorical details of such dubious transactions and has also submitted as to how in one day, the money has routed in different […]

Treat Interest paid prior to SCN as pre-deposit for SVLDR Scheme: HC

September 19, 2022 555 Views 0 comment Print

Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court) The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application […]

Unregistered but compulsorily registrable document can be enforced

September 18, 2022 2412 Views 0 comment Print

Yukti Construction Pvt. Ltd Vs Asha Sharma (Uttarakhand High Court) An arbitration agreement does not require registration under the Registration Act. Even if it is found as one of the clauses in a contract or instrument, it is an independent agreement to refer the disputes to arbitration, which is independent of the main contract or […]

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