March 2023

No Reversal of ITC in respect of loss of inputs during a manufacturing process

Leave a Comment / Madras High Court / kkagarwal

Brief summary of the case Court:IN THE HIGH COURT OF JUDICATURE AT MADRASNumber:W.P.No.2885 of 2021Petitioner:M/s.ARS Steels & Alloy International Pvt. LtdRespondent:The State Tax OfficerDate of decision: 24.06.2021Judges:Honourable Dr.Justice Anita Sumanth Download ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer GST Case

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HC allows rectification of GSTR 3B

Leave a Comment / Gujarat High Court / kkagarwal

Brief summary of the case Court:IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: 18157 of 2019Petitioner: M/S Deepak PrintRespondent:Union of IndiaDate of decision:09/03/2021Judges:Honourable Mr.Justice J.B.Pardiwala and Mr.Justice Ilesh J.Vora Download M/s Deepak Print Vs UOI GST Case

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ITC eligible to buyer even if seller have not deposite the tax

Leave a Comment / Madras High Court / kkagarwal

Brief summary of the case Court: BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTPetitioners: D.Y. Beathel EnterprisesRespondents: State Tax Officer Number: W.P.(MD) Nos. 2127 of 2021Date of decision:24.02.2021Judges: Honourable Mr.Justice G.R.Swaminathan Facts Petitioner argument Respondent argument Court observation Download D.Y. Beathel Enterprises Vs State Tax Officer(Data Cell) GST Case

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HC allows set off of ITC received from Construction against GST Payable on Rent

Leave a Comment / Orissa High Court / kkagarwal

Brief summary of the case Court:Orissa High Court: CuttackPetitioner: Safari Retreats Private LimitedRespondent: Chief Commissioner of Central Goods & Service taxNumber: W.P. (C) No. 20463 of 2018Date of decision:17.04.2019Judges: Honourable The Chief Justice Shri K.S.Jhaveri and The Honurable Shri Justice K.R.Mohapatra Facts Petitioner Argument Respondent Argument Court Observation Judgement …………………………………………………………………………………………………………………………………………………. Implication in view of the

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

Leave a Comment / Delhi High Court / 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 / 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

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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 / 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

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

Registration cannot be cancelled of buyer due to fault of seller

Leave a Comment / Orissa High Court / 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

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Cancellation on False ground

Leave a Comment / Kerala High Court / 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

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Payment of Predeposit from ITC-is Allowed

Leave a Comment / Bombay High Court / 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

Payment of Predeposit from ITC-is Allowed Read More »

No Reversal of ITC in respect of loss of inputs during a manufacturing process

HC allows rectification of GSTR 3B

ITC eligible to buyer even if seller have not deposite the tax

HC allows set off of ITC received from Construction against GST Payable on Rent

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

Cancellation of registration violates fundamental right

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

Registration cannot be cancelled of buyer due to fault of seller

Cancellation on False ground

Payment of Predeposit from ITC-is Allowed

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