GST & Customs

Blog, News, GST & Customs

May 30, 2024

Provisions of Section 7(1)(aa) Under CGST Act Challenged, Demand Notice for Past Four Years Stayed by HC Until Next Hearing

Case Details: Huda Urban Estate … Continue reading “Provisions of Section 7(1)(aa) Under CGST Act Challenged, Demand Notice for Past Four Years Stayed by HC Until Next Hearing”

Blog, News, GST & Customs

May 29, 2024

Gaps Found in Issuance of SCN on Portal | HC Directed GSTN Officer to File Affidavit Regarding Certain Functions of Portal

Case Details: R.A. International (GST-HC-ID-555741 … Continue reading “Gaps Found in Issuance of SCN on Portal | HC Directed GSTN Officer to File Affidavit Regarding Certain Functions of Portal”

News, Blog, GST & Customs

May 29, 2024

Proceedings to Be Clubbed and Re-adjudicated by One Officer if Two Officers of Same Jurisdiction Issued Identical Orders | HC

Case Details: Dinesh Kumar Varma … Continue reading “Proceedings to Be Clubbed and Re-adjudicated by One Officer if Two Officers of Same Jurisdiction Issued Identical Orders | HC”

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May 28, 2024

HC Directed GST Authority to Refund Entire GST Amount to Assessee Since Supplier Didn’t Supply Goods & Advance Paid Back

Case Details: Nam Estates (P.) … Continue reading “HC Directed GST Authority to Refund Entire GST Amount to Assessee Since Supplier Didn’t Supply Goods & Advance Paid Back”

Blog, News, GST & Customs

May 28, 2024

HC Permitted Assessee to File Appeal Beyond Time Limit as He Discharged GST Liability Prior to Issuance of SCN

Case Details: Alamelu Construction v. … Continue reading “HC Permitted Assessee to File Appeal Beyond Time Limit as He Discharged GST Liability Prior to Issuance of SCN”

Blog, News, GST & Customs

May 27, 2024

Penalty Order Passed Without Hearing to Be Set Aside Since E-way Bill Was Downloaded Prior to Interception of Vehicle | HC

Case Details: Mid Town Associates … Continue reading “Penalty Order Passed Without Hearing to Be Set Aside Since E-way Bill Was Downloaded Prior to Interception of Vehicle | HC”

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May 27, 2024

HC Set-aside Order Passed by GST Officer as Assessee Was Unaware of Proceedings & Matter Was Remanded for Reconsideration

Case Details: Nagaraj Sangiah v. … Continue reading “HC Set-aside Order Passed by GST Officer as Assessee Was Unaware of Proceedings & Matter Was Remanded for Reconsideration”

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May 24, 2024

Failure of AO to Provide Personal Hearing in Spite of an Express Request Vitiated Assessment Order | HC

Case Details: Tvl. M.S. Enterprises … Continue reading “Failure of AO to Provide Personal Hearing in Spite of an Express Request Vitiated Assessment Order | HC”

News, Blog, GST & Customs

May 24, 2024

AO Can’t Attach Property of Assessee if He Has Already Made Requisite Pre-deposit While Filing Appeal | HC

Case Details: Tvl. Maxtile AAC … Continue reading “AO Can’t Attach Property of Assessee if He Has Already Made Requisite Pre-deposit While Filing Appeal | HC”

Blog, News, GST & Customs

May 23, 2024

HC Remanded Matter as Demand Was Raised Merely on Ground That Assessee Failed to Reply to SCN Issued by Dept.

Case Details: Sri Krishna Fabricators … Continue reading “HC Remanded Matter as Demand Was Raised Merely on Ground That Assessee Failed to Reply to SCN Issued by Dept.”