No bunching of SCN
Brief summary of the case Court: Madras High CourtNumber: W.P.No.33164 of 2023 and W.M.P.No.32855 of 2023Petitioner: Titan Company LtdRespondent: The Joint Commissioner of GST & Central ExciseDate of decision: 18.12.2023Judges: Hon’ble Mr.justice Krishnan Ramasamy Download Titan Company Ltd Vs The Joint Commissioner of GST & Central Excise Brief summary of the case Court: Karnataka High
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No interest if tax is deposited cash ledger though 3B not filed
Brief summary of the case Court: Madras High CourtNumber: W.P.Nos.16866 & 22013 of 2023Petitioner: M/s.Eicher Motors LimitedRespondent: The Superintendent of GST and Central ExciseDate of decision: 23.01.2024Judges: Hon’ble Krishnan Ramasamy.j Download M/s.Eicher Motors Limited Vs The Superintendent of GST and Central Excise
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No recovery possible till GST tribunal is set up
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.777 of 2023Petitioner: National Insurance Co. Ltd.Respondent: The State of BiharDate of decision: 15.01.2024Judges: Hon’ble K. Vinod Chandran, CJ & Hon’ble Rajiv Roy, J Download National Insurance Co. Ltd Vs The State of Bihar
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DGGI is not superior to State GST – First action taken by any authority is valid
Brief summary of the case Court: Jharkhand High CourtNumber: W.P(T) NO. 4491 of 2023Petitioner: Vivek NarsariaRespondent: The State of JharkhandDate of decision: 15.01.2024Judges: Hon’ble Rongon Mukhopadhyay, J & Hon’ble Deepak Roshan, J. Download Vivek Narsaria Vs The State of Jharkhand
DGGI is not superior to State GST – First action taken by any authority is valid Read More »
Order cannot be passed against deceased person
Brief summary of the case Court: Madras High CourtNumber: W.P.No.35411 of 2023Petitioner: Rekha.SRespondent: The Assistant Commissioner (ST)Date of decision: 19.12.2023Judges: Honourable Mr. Justice Krishnan Ramasamy Download Rekha.S Vs The Assistant Commissioner (ST)
Order cannot be passed against deceased person Read More »
Vouchers are actionable claims therefore no levy
Brief summary of the case Court: Karnataka High CourtNumber: WRIT PETITION NO. 5569 OF 2022 (T-RES)Petitioner: M/s Premier Sales Promotion Pvt LimitedRespondent: Union of India Ministry Of FinanceDate of decision: 16.01.2023Judges: Hon’ble Download M/s Premier Sales Promotion Pvt Limited Vs Union of India Ministry Of Finance
Vouchers are actionable claims therefore no levy Read More »
GSTR 1 can be rectified after due date
Brief summary of the case – WRIT PETITION NO.15368 OF 2023 Court: Bombay High CourtNumber: WRIT PETITION NO.15368 OF 2023Petitioner: Star Engineers Pvt. Ltd.Respondent: Union of indiaDate of decision: 14.12.2023Judges: Hon’ble Jitendra Jain, J and G.S. Kulkarni, J Download Star Engineers Pvt. Ltd Vs Union of india Watch analytical discussion of Draft reply for rectification
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Rectification on GSTR 3B allowed – Claimed ITC in wrong heads
Brief summary of the case – WP(C) NO. 41219 OF 2023 Court: Kerala High CourtNumber: WP(C) NO. 41219 OF 2023Petitioner: Chukkath Krishnan PraveenRespondent: State Of KeralaDate of decision: 08.12.2023Judges: Honourable Dinesh Kumar Singh Download Chukkath Krishnan Praveen Vs State of Kerala
Rectification on GSTR 3B allowed – Claimed ITC in wrong heads Read More »
