Short Summary: The court set aside the original order only concerning two tax defects, allowing the petitioner an opportunity to respond afresh. While the petitioner had initially failed to submit key documents, add..... Subscribe to Read more
Short Summary: The court dismissed the writ petition filed despite the existence of an alternative remedy, emphasizing that the matter primarily involved a factual dispute concerning the legitimacy of the supplier f..... Subscribe to Read more
Short Summary: The court quashed the order of the Joint Commissioner of CGST dismissing an appeal as barred by limitation under Section 107 of the CGST Act, 2017, and restored the appeal to its original file. While ..... Subscribe to Read more
Short Summary: The court dismissed the petition challenging the attachment order issued under Section 81 of the GST Act, emphasizing that the petitioner must prove bona fide purchaser status through appropriate lega..... Subscribe to Read more
Short Summary: The court disposed of four writ petitions concerning GST liability on mining activities, directing recovery proceedings to remain in abeyance pending final Supreme Court decisions. It noted the Suprem..... Subscribe to Read more
Short Summary: The court examined a tax demand of Rs. 64,15,176/- (comprising equal CGST and SGST amounts) plus interest and penalty for 2018-19, disputed by the petitioner on grounds of alleged misreporting of Inpu..... Subscribe to Read more
Short Summary: The court allowed the writ petition challenging tax enhancement, penalty, and additional tax orders resulting from a survey where the petitioner failed to produce books of accounts. Although the appea..... Subscribe to Read more
Short Summary: The court declined to quash the summoning order and non-bailable warrant issued against the applicant in a tax dispute case involving alleged service tax liability. While acknowledging the dispute rel..... Subscribe to Read more
Short Summary: The court set aside the original order dated 29.12.2023, which denied transitional Input Tax Credit due to alleged non-compliance with documentation requirements. It found that the petitioner’s repl..... Subscribe to Read more
Short Summary: The court quashed the penalty of Rs. 8,74,036 imposed under Section 129(5) of the GST Act due to a minor discrepancy in the PIN code between the Tax Invoices and the E-Way Bill. Relying on Circular No..... Subscribe to Read more