March 5, 2023

DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax

Leave a Comment / Delhi High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHI.Number: W.P.(c) 6093/2017Petitioners: QUEST MERCHANDISING INDIA PVT. LTD. [Suvasini Charitable Trust and Arun Jain (HUF)]Respondents: GOVERNMENT OF NCT OF DELHI & ORSDate of decision:26.10.2017Judges: Honourable Dr. S. Muralidhar FactsFacts concerning Suvasini Charitable Trust Facts concerning Arun Jain (HUF) Petitioners’ argument Respondents’ …

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Cancellation of registration violates fundamental right

Leave a Comment / Uttarakhand High Court / By kkagarwal

Brief summary of the case Court:IN THE HIGH COURT OF UTTARAKHANDAT NAINITALNumber: 123 of 2022Petitioner:Vinod KumarRespondent:Commissioner UttarakhandState GST and othersDate of decision:20.06.2022Judges:THE ACTING CHIEF JUSTICE SHRI SANJAYA KUMAR MISHRAANDHonourable JUSTICE SHRI RAMESH CHANDRA KHULBE Download Vinod kumar Vs Commissioner of Uttarakhand State GST and cancellation GST Case

HC directs restoration of GST registration on payment of tax, penalty & uploading of returns even if application for restoration of time has been expired.

Leave a Comment / Madras High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P.No.25048 of 2021Petitioner: K.JayaramanDate of decision :31.01.2022Judges:Honourable MR.Justice C.Saravanan Download Tvl. Suguna Cutpiece Center Vs The Appellate Deputy Commissioner GST Case

Registration cannot be cancelled of buyer due to fault of seller

Leave a Comment / Orissa High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF ORISSA AT CUTTACKNumber: W.P.(C)No.15265 of 2021Petitioner: M/s. Bright Star Plastic IndustriesDate of decision:14.10.2021Judges: Honourable Justice B.P.Routray Download Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax GST Case

Cancellation on False ground

Leave a Comment / Kerala High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: WP(C) NO. 28917 OF 2020Petitioner: F.R. Trade LinksRespondent : The State Tax OfficerDate of decision: 05.08.2021Judges: Honourable Mr.Justice A.M.Badar Facts: Argument by Petitioner: Argument by Respondent: Observations by Court: Judgment: Download F R Trade Links Vs. State Tax Officer GST Case

Payment of Predeposit from ITC-is Allowed

Leave a Comment / Bombay High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNumber: WRIT PETITION (ST) NO. 23507 OF 2022Petitioner: Oasis RealtyRespondents: UOIDate of decision: 16.09.2022Judges: Honourable Per K.R.Shriram,J. Facts Petitioner’s Argument Respondent Argument Court observation Judgement Our observation Cash can be deposited [S 49(1)] and tax is required to be …

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Bail amount can be paid by debiting credit ledger

Leave a Comment / Delhi High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(CRL) 1267/2021 Petitioner: Amit GuptaRespondent: Directorate General of GSTDate of decision: 29.04.2022Judges: Honourable Ms. Justice Mukta Gupta Facts Petitioner’s argument Respondent’s argument Court observation Judgement Download Amit Gupta Vs Directorate General of GST Case

No interest under section 50 of CGST Act if there is balance in Electronic credit ledger

Leave a Comment / Jharkhand High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P (T) No. 1261 of 2020Petitioner: Ms Narsingh Ispat LimitedRespondent: Union of IndiaDate of decision: 22.03.2022Judges: Honourable Mr.Justice Aparesh Kumar Singh and Mr.Justice Deepak Roshan Download Ms Narsingh Ispat Limited vs UOI GST Case

Payment of pre deposit from ITC not allowed.

Leave a Comment / Orissa High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF ORISSA AT CUTTACKNumber: W.P.(C) Nos.23508 of 2021Petitioner: Jyoti ConstructionRespondent: Deputy Commissioner of CT GSTDate of decision: 07.10.2021Judges: The Chief Justice and Justice B.p. Routray Facts Petitioners had made payment of the pre-deposit (for filing of appeal) being 10% of the disputed amount (Section 107(6) …

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Interest not applicable if taxpayer has ITC balance