Employees Cannot Be Penalised under Section 122(1A) of the CGST Act, Without Being ‘Taxable Persons’ and Retaining Transactional Benefit
The Hon’ble Bombay High Court in the case of Amit Manilal Haria & Ors. v. Joint Commissioner of CGST & […]
GST Judgements
Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No.
ITC on Transfer of Leasehold Rights Without Construction, Not Barred Under Section 17(5)(d)
The Hon’ble Gujarat High Court in the case of Niket Bipinbhai Patel v. Assistant Commissioner (A.E.) CGST-Central Excise, Vadodara-II Commissionerate
Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law
The Hon’ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited v. Excise and
Bail Granted to Advocate in GST ITC Fraud Case, Where Advocate’s Role Limited to Compliance
The Hon’ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani v. State of Gujarat & Anr. [R/Criminal Misc.
Consolidated GST Show Cause Notice for Multiple Years — Bombay High Court Refers Matter to Larger Bench
The Hon’ble Bombay High Court in M/s Rollmet LLP & Ors v. Union of India & Ors [WP No. 16848
Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order
The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd v. GST Council and Others [Writ
Deposit of tax during search or investigation cannot be treated as ‘voluntary payment’
The Hon’ble Bombay High Court in the case of Modern Traders v. Deputy Commissioner/Joint Commissioner, Nagpur – II & Ors.
Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017
The Hon’ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India &
Interest cannot be imposed in adjudication order, if not demanded/ quantified in Show Cause Notice
The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar v. State of
