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March 9, 2023

HC removes blockage of ITC – asks department to give proper hearing post blockage

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/Special Civil Application No. 17202 of 2021Petitioner: M/s New Nalbandh TradersRespondent: Stat of Gujarat & 2 other(s)Date of decision: 23.02.2022Judges: Honourable Mr. Justice J.b.pardiwala and Honourable Ms. Justice Nisha M. Thakore Download M/s New Nalbandh Traders Vs Stat of Gujarat & …

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Attachement is possible only on taxable person

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 2348/2021Petitioner: Roshni Sana JaiswalRespondent: Commissioner Of Central TaxesDate of decision: 12.05.2021Judges: Honourable Mr. Justice Rajiv Shakdher and Honourable Mr. Justice Talwant Singh Download Roshni Sana Jaiswal Vs Commissioner Of Central Taxes GST Case

Payment of interest is not mandatory due to delay filing of GSTR 3B return. Adjudication either u/s 73 / 74 is must. Section 75(12) can be pressed only if liability of interest is admitted

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.No. 26187 of 2019Petitioner: Mahadeo Construction Co.Respondent: Union of IndiaDate of decision: 21.04.2020Judges: Honourable Mr. Justice H. C. Mishra and Mr. Justice Deepak Roshan Download Mahadeo Construction Co. Vs U.O.I GST Case

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