HC held that DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice.
HC held that Opportunity of hearing to be granted before denying ITC if sufficient documents available to show genuineness of transactions
There should be application of mind by Revenue Department while passing orders, cancelling GST Registration be it physical or auto-generated.
Pradeep Jain Vs State of U.P (Allahabad High Court) It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of […]
Kajal Dutta Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate appearing for the appellant submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by […]
Surojit Das Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate for the appellant would submit that in terms of Section 129(1)9a) of WBGST /CGST Act, the appellant can seek for release of the goods without prejudice to the rights and contentions of either parties. In fact, the learned Single Bench in […]
Whether value of seized goods/bundles were valued between Rs. 4500 -5000 per bundle or Rs .20,000/- cannot be determined in a writ proceedings
DCIT Vs Barclays Global Service Centre Private Limited (ITAT Pune) The issue that arises for our consideration is whether or not an assessment order passed in the name of amalgamating company i.e. non-existing company, is valid in the eyes of law. There is no dispute about the fact that the factum of amalgamation was put […]
SC set aside the condition imposed by Chhattisgarh HC, of depositing INR 70 Lakh for grant of bail in a matter of wrongful availment of ITC
Verizon India Pvt. Limited Vs Commissioner of Service Tax (CESTAT Delhi) The case of Revenue is that the location of service provider/appellant is in India and further in terms of Rule 9 of POPS, the service provided, being intermediary services, the location of the service provider under Rule 9 of POPS, shall be the place […]
