Short Summary: The court quashed the impugned GST order demanding tax due to the petitioner’s failure to timely respond to statutory notices that were uploaded on the GST portal, which the petitioner, a small text..... Subscribe to Read more
(Appellate Authority for Advance Ruling, Haryana
| Jul 23, 2024)
Short Summary: The appellate authority dismissed the Commissioner’s appeal against an advance ruling concerning the applicability of a 5% GST rate on a contract involving supply of mining machinery with manpower f..... Subscribe to Read more
(Appellate Authority for Advance Ruling, Rajasthan
| Jul 23, 2024)
Short Summary: The appellate authority upheld the Advance Ruling Authority's decision that the goods in question—old iron scrap, used lead acid batteries, used aluminum and brass utensils, steel scrap, used plasti..... Subscribe to Read more
Short Summary: The court dismissed the writ petition seeking to quash a penalty imposed under the Central Goods & Services Tax Act and to release detained goods and conveyance. It relied on precedent emphasizing the..... Subscribe to Read more
Short Summary: The court dismissed the intra-court appeal challenging a GST demand-cum-show-cause notice issued against a sugar manufacturing company for supplying Extra Neutral Alcohol (ENA). It held that writ peti..... Subscribe to Read more
Short Summary: The court set aside the impugned order dated 28.02.2024 concerning a dispute over tax liability on a Hybrid Annuity Model (HAM) contract and remanded the matter for reconsideration. It recognized that..... Subscribe to Read more
Short Summary: The court upheld the constitutional validity of the retrospective amendment (Section 7(1)(aa) of the CGST Act) that treats the supply of goods or services between a club/association and its members as..... Subscribe to Read more
Short Summary: The court dismissed the writ petition challenging the cancellation of GST registration and the rejection of the appeal as time-barred, affirming the appellate authority's decision per Section 107 of t..... Subscribe to Read more
Short Summary: The court observed that the petitioner's registration had been cancelled and not revived, so they were not obligated to check the GST portal for electronic notices related to adjudication proceedings,..... Subscribe to Read more
Short Summary: The court upheld the provisional attachment of the petitioner’s bank account by the GST authorities under Section 83 of the CGST Act, based on investigations revealing the petitioner claimed input t..... Subscribe to Read more