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2023

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

Leave a Comment / Gujarat High Court /

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 & […]

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

Provisional Attachment Not To Hamper Normal Business Activities

Leave a Comment / Gujarat High Court /

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 2787 of 2022Petitioner: Arya Metacast Pvt. Ltd.Respondent: State of GujaratDate of decision: 17.03.2022Judges: Honourable Mr. Justice J.b.pardiwala and Honourable Ms. Justice Nisha M. Thakore Download Arya Metacast Pvt. Ltd. Vs State of Gujarat GST Case

Provisional Attachment Not To Hamper Normal Business Activities Read More »

Attachement is possible only on taxable person

Leave a Comment / Delhi High Court /

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

Attachement is possible only on taxable person Read More »

Power of provisional attachment under GST is draconian in nature. Strict procedure to be followed.

Leave a Comment / Supreme Court /

Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber: Civil Appeal No. 1155 of 2021Petitioner: Radha Krishan IndustriesRespondent: State of Himachal PradeshDate of decision: 20.04.2021Judges: Honourable Dr Dhananjaya Y Chandrachud, J Download Radha Krishan Industries Vs State of Himachal Pradesh GST Case

Power of provisional attachment under GST is draconian in nature. Strict procedure to be followed. Read More »

Sub-contractor’s escrow account lifted as sub-contractor is not a taxable person

Leave a Comment / Bombay High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition (L) No.5842 of 2020Petitioner: Abhi Engineering Corporation Pvt. Ltd.Respondent: Union of IndiaDate of decision: 09.02.2021Judges: Honourable Ujjal Bhuyan and And Milind N. Jadhav, Jj. Download Abhi Engineering Corporation Pvt. Ltd. V/s Union of India GST Case

Sub-contractor’s escrow account lifted as sub-contractor is not a taxable person Read More »

Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him

Leave a Comment / Bombay High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition No. 167 of 2020Petitioner: Gehna Trading LLPRespondent: Union of IndiaDate of decision: 30.01.2020Judges: Honourable Nitin Jamdar & and M.s. Karnik, Jj. Download Gehna Trading LLP Vs Union of India GST Case

Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him Read More »

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

Leave a Comment / Jharkhand High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.No. 3517 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

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 Read More »

Direct recovery u/s 79 possible only if tax or interest liability is admitted

Leave a Comment / Madras High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P.No. 26187 of 2019Petitioner: V.N. Mehta CompanyRespondent: Assistant CommissionerDate of decision: 08.11.2019Judges: The Honourable Mr. Justice K.ravichandrabaabu Download V.N. Mehta Company Vs Assistant Commissioner GST Case

Direct recovery u/s 79 possible only if tax or interest liability is admitted Read More »

Declaration in GSTR 1 is admitted liability and therefore no requirement of issuance of SCN u/s 73

Leave a Comment / Madhya Pradesh High Court /

Brief summary of the case Court: HIGH COURT OF MADHYA PRADESHNumber: Writ Petition No.15645/2019Petitioner: Kabeer RealityRespondent: union of indiaDate of decision: 17.10.2019Judges: Honourable S.C.Sharma Shailendra Shukla Download Kabeer Reality vs union of india GST Case

Declaration in GSTR 1 is admitted liability and therefore no requirement of issuance of SCN u/s 73 Read More »

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