March 2023

Multiple summons issued by different authorities valid u/s 6(2)(b) on different subject matter

Leave a Comment / Punjab and Haryana High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARHNumber: CWP-21387/2020 (O&M)Petitioner: Kaushal Kumar MishraRespondent: Additional Director General Ludhiana Zonal Unit And AnotherDate of decision: 12.02.2021Judges: Honourable Mr. Justice Rajan Gupta and Mr. Justice Karamjit Singh Download Kaushal Kumar Mishra Vs Additional Director General Ludhiana Zonal Unit And Another […]

Multiple summons issued by different authorities valid u/s 6(2)(b) on different subject matter Read More »

Proceeding Vs inquiry u/s 6(2)(b)

Leave a Comment / Allahabad High Court / kkagarwal

Brief summary of the case Court: Allahabad High CourtNumber: Writ tax No. – 666 of 2020Petitioner: G.K.Trading CompanyRespondent: Union of India Date of decision: 02.12.2020Judges: Honourable Surya Prakash Kesarwani,J. and Dr. Yogendra Kumar Srivastava.J Download G.K.Trading Company Vs UOI GST Case

Proceeding Vs inquiry u/s 6(2)(b) Read More »

New document cannot be asked to be created

Leave a Comment / Delhi High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P. (C) No. 756/2016Petitioner: eBIZ.COM PVT. LTD.Respondent: Union of IndiaDate of decision: 01.09.2016Judges: Justice S.Muralidhar and Justice Vibhu Bakhru Download eBiz Com pvt. ltd. vs UOI GST Case

New document cannot be asked to be created Read More »

Forceful recovery during investigation is liable to be refunded

Leave a Comment / Karnataka High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KARNATAKA AT BANGALURUNumber: W.A. No. 1274 of 2021Petitioner: Union of IndiaRespondent: Bundl Technologies Private LimitedDate of decision: 03.03.2022Judges: Honourable Mr.Justice Alok Aradhe and Mr.Justice M.G.S.Kamal Download Union of India Vs Bundl Technologies Private Limited GST Case

Forceful recovery during investigation is liable to be refunded Read More »

Copy paste reasons to believe not allowed

Leave a Comment / Delhi High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(c) 4847/2021Petitioner: M/s R.J. Trading Co.Respondent: Commissioner of Cgst Delhi North Ors.Date of decision: 20.07.2021Judges: Honourable Mr.Justice Rajiv Shakdher and Mr.Justice Talwant Singh Download M/s R.J. Trading Co.Vs Commissioner of Cgst Delhi North Ors.

Copy paste reasons to believe not allowed Read More »

GST Officials Cannot Use Physical Violence

Leave a Comment / Telangana High Court / kkagarwal

Brief summary of the case Court: Telangana High CourtNumber: WP 28268/2019Petitioner: Agarwal Foundries Private Limited Rama TowersRespondent: Union of IndiaDate of decision: 06.11.2020Judges: The Honourable Sri justice M.S.Ramachandra Rao and Sri Justice T.Amarnath Goud Download Agarwal Foundries Private Limited Rama Towers Vs UOI GST Case

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Cash can be seized u/s 67

Leave a Comment / Madhya Pradesh High Court / kkagarwal

Brief summary of the case Court: HIGH COURT OF MADHYA PRADESH, BENCH AT INDORENumber: Writ Petition No.8204/2020Petitioner: Kanishka MattaRespondent: Union of IndiaDate of decision: 26.08.2020Judges: Honourable Mr.Justice S.C.Sharma and Mr.Justice Shailendra Shukla Download Kanishka Matta Vs UOI GST Case

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Parallel proceedings of Audit and Investigation allowed

Leave a Comment / Kerala High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: W.A. No. 943 of 2020Petitioner: Suresh Kumar P.PRespondent: Deputy DirectorDate of decision: 14.08.2020Judges: The Honourable Mr.Justice K.Vinod Chandran and Mr.Justice T.R.Ravi Download Suresh Kumar P.P Vs Deputy Director GST Case

Parallel proceedings of Audit and Investigation allowed Read More »

Conclude investigation in 3 months

Leave a Comment / Delhi High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P. (C) 3618/2020Petitioner: Watermelon Management Services pvt.ltdRespondent: Watermelon Management Services pvt.ltdDate of decision: 29.06.2020Judges: Honourable Mr.Justice Manmohan and Mr.Justice Sanjeev Narula Download Watermelon Management Services pvt.ltd Vs The Commissioner Central TAX GST Case

Conclude investigation in 3 months Read More »

The period of 30 days cannot be extended as given in Section 62 Best Judgement Assessment

Leave a Comment / Kerala High Court / kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: WP(C).No.25066 of 2019(G)Petitioner: Ms Bridge Hygiene Services Private LimitedRespondent: The State Tax OfficerDate of decision: 23.09.2019Judges: Honourable Justice.A.K.Jayasankaran Nambiar Download Ms Bridge Hygiene Services Private Limited Vs The State Tax Officer GST Case

The period of 30 days cannot be extended as given in Section 62 Best Judgement Assessment Read More »

Multiple summons issued by different authorities valid u/s 6(2)(b) on different subject matter

Proceeding Vs inquiry u/s 6(2)(b)

New document cannot be asked to be created

Forceful recovery during investigation is liable to be refunded

Copy paste reasons to believe not allowed

GST Officials Cannot Use Physical Violence

Cash can be seized u/s 67

Parallel proceedings of Audit and Investigation allowed

Conclude investigation in 3 months

The period of 30 days cannot be extended as given in Section 62 Best Judgement Assessment

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