Short Summary: The court set aside two appellate orders dismissing the taxpayer’s appeals due to delay and inadequate pre-deposit under Section 107 of the GST Act. The petitioner initially filed a delayed and defe..... Subscribe to Read more
Short Summary: The court set aside the adjudicating authority’s order confirming a large tax demand under the GST Act against the deceased taxpayer, as the order was unreasoned and failed to consider the widow's d..... Subscribe to Read more
Short Summary: The court set aside the order dismissing the petitioner's refund claim under the CGST Act and remanded the matter for fresh consideration. It held that the refund claim for accumulated Input Tax Credi..... Subscribe to Read more
Short Summary: The court allowed the petitions by quashing the impugned order rejecting the refund application on the ground of limitation. It held that the original refund application filed within the prescribed tw..... Subscribe to Read more
Short Summary: The court set aside the impugned tax assessment orders dated 28.02.2024 concerning the 2018-2019 and 2019-2020 periods, as they were based on incorrect factual assumptions regarding the inward cess am..... Subscribe to Read more
Short Summary: The court disposed of the writ petition filed against a notice issued under Section 73 of the U.P. GST Act demanding tax and penalties. The petitioner, a cash logistics company, challenged the notice ..... Subscribe to Read more
Short Summary: The court quashed the orders imposing penalties under Section 129(3) of the UPGST Act where goods were detained due to an error in the e-way bill stating the wrong place of delivery. It was held that ..... Subscribe to Read more
Short Summary: The Court allowed the criminal bail cancellation application filed under Section 439(2) Cr.P.C., setting aside the earlier bail granted under CGST Act offences involving fraudulent availing of Input T..... Subscribe to Read more
Short Summary: The court found that the petitioner was not effectively given a proper opportunity for personal hearing because the notice for the third scheduled hearing was served on the very day of the hearing, re..... Subscribe to Read more
(Authority for Advance Ruling, Tamilnadu
| Jul 25, 2024)
Short Summary: The authority ruled that the transfer of title of goods stored in a Free Trade Warehousing Zone (FTWZ) to customers in the Domestic Tariff Area (DTA), as well as multiple transfers within the FTWZ fol..... Subscribe to Read more