kkagarwal, Author at TaxByKK

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

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Bail amount can be paid by debiting credit ledger

Leave a Comment / Delhi High Court / kkagarwal

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

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

Leave a Comment / Jharkhand High Court / kkagarwal

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

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Payment of pre deposit from ITC not allowed.

Leave a Comment / Orissa High Court / kkagarwal

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

Leave a Comment / Madras High Court / kkagarwal

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

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