Bonafide clerical errors in GSTR-1 cannot be the sole basis for issuance of SCN when its correction causes no revenue loss
The Hon’ble Karnataka High Court in the case of Hindustan Construction Company Ltd. v. Union of India [W.P. No. 22377 […]
GST Judgements
Non-furnishing of LUT/Bond prior to export is a curable procedural lapse
The Hon’ble Karnataka High Court in the case of Prime Perfumery Works vs Assistant Commissioner of Central Tax [Writ Petition
General Penalty u/s 125 Cannot Be Imposed Where Late Fee u/s 47 Is Levied for Belated Filing of GSTR-9
The Hon’ble Madras High Court in the case of Kandan Hardware Mart v. The Assistant Commissioner [W.P. Nos. 27029, 27032,
Distribution of Credit by ISD in Same Month – A Digests to read
The Hon’ble Madras High Court in Reliance Jio Infocomm Ltd. v. Union of India [W.P. Nos. 27038 & 28371 of
Uploading Order on GST Portal Alone Does Not Constitute ‘Communication’
The Hon’ble Allahabad High Court in the case of Bambino Agro Industries Ltd. v. State of Uttar Pradesh and another
Refund under Inverted Duty Structure can’t Be Denied Merely Because Input and Output Supplies taxed at same rate
The Hon’ble Karnataka High Court in the case of South Indian Oil Corporation v. Assistant Commissioner of Central Tax &
Police Cannot Debit-Freeze Bank Account of taxpayers Without Magistrate’s Order
The Hon’ble Calcutta High Court in the case of Kirti Deora, Proprietor of M/s Tirupati Trading v. State of West
Delayed Uploading of Orders on GST Portal and Denial of Personal Hearing Vitiate Proceedings under Section 129 of the GST Act
he Hon’ble Gujarat High Court in the case of Trillion Lead Factory Private Limited v. The State Tax Officer –
ITC Cannot Be Denied to a Bona Fide Purchaser Merely for Supplier’s GST Default in Absence of Fraud
The Hon’ble High Court of Tripura in M/s Malaya Rub-Tech Industries v. Union of India [WP (C) No. 849 of
Prolonged Incarceration, Completion of Investigation, and Absence of Criminal Antecedents Justify Grant of Bail in GST Offences
The Hon’ble Madhya Pradesh High Court (Jabalpur Bench) in the case of Shivam Sadhwani v. Union of India and Others
