Taxbykk
Pro

Author name: kkagarwal

kktaxsir

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

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 »

Payment of Predeposit from ITC-is Allowed

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 »

Bail amount can be paid by debiting credit ledger

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(CRL) 1267/2021 Petitioner: Amit GuptaRespondent: Directorate General of GSTDate of decision: 29.04.2022Judges: Honourable Ms. Justice Mukta Gupta Facts Petitioner’s argument Respondent’s argument Court observation Judgement Download Amit Gupta Vs Directorate General of GST Case

Bail amount can be paid by debiting credit ledger Read More »

No interest under section 50 of CGST Act if there is balance in Electronic credit ledger

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P (T) No. 1261 of 2020Petitioner: Ms Narsingh Ispat LimitedRespondent: Union of IndiaDate of decision: 22.03.2022Judges: Honourable Mr.Justice Aparesh Kumar Singh and Mr.Justice Deepak Roshan Download Ms Narsingh Ispat Limited vs UOI GST Case

No interest under section 50 of CGST Act if there is balance in Electronic credit ledger Read More »

Payment of pre deposit from ITC not allowed.

Brief summary of the case Court: IN THE HIGH COURT OF ORISSA AT CUTTACKNumber: W.P.(C) Nos.23508 of 2021Petitioner: Jyoti ConstructionRespondent: Deputy Commissioner of CT GSTDate of decision: 07.10.2021Judges: The Chief Justice and Justice B.p. Routray Facts Petitioners had made payment of the pre-deposit (for filing of appeal) being 10% of the disputed amount (Section 107(6)

Payment of pre deposit from ITC not allowed. Read More »

Interest not applicable if taxpayer has ITC balance

Brief summary of the case Court: Interest not applicable if taxpayer has ITC balanceNumber: W.P.Nos.28437 of 2020Petitioner: M/s. Maansarovar Motors Private LimitedRespondent: The Assistant CommissionerDate of decision: 29.09.2020Judges: The Honourable Dr. Justice Anita Sumanth Download M/s. Maansarovar Motors Private Limited Vs The Assistant Commissioner

Interest not applicable if taxpayer has ITC balance Read More »

GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 16476 of 2021Petitioner:Educational Initiatives Pvt. Ltd.Respondent: Union of IndiaDate of decision: 18/02/2022Judges: Mr. Justice J.B Pardiwala and Ms Justice Nisha M.Thakore Facts GAAR held GAAAR held Petitioner’s argument in High Court “GST is also exempt on input

GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination Read More »

Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P. Nos.5518 & 1555 of 2020Petitioner: Greenwood owners associationsRespondent: Union of IndiaDate of desision: 01.07.2021Judge: Honourable Mr.thilak K Nath Facts The Authority for Advance Ruling (AAR) Petitioner’s argument Respondent’s argument 4.    Respondent relies on the judgment of the Constitutional Bench of

Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt Read More »

Scroll to Top