NACIN book on GST Litigation
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SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed
Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11311/2023Petitioner: M/s Frequent Logistics Services PVT.LtdRespondent: Commissioner Goods And Service Tax Department And OrsDate of decision: 31.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Frequent Logistics Services PVT.Ltd Vs Commissioner Goods And Service Tax
SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed
Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 11610/2023Petitioner: Green PolymersRespondent: Union of indiaDate of decision: 01.09.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download Green Polymers Vs Union of india
No reason supplied for cancellation of registration SCN set aside
Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 10421/2023 & CM APPL. 40335/2023Petitioner: M/s Cuthbert Oceans LLPRespondent: The Superintendent Of CGSTDate of decision: 08.08.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download M/s Cuthbert Oceans LLP Vs The Superintendent Of CGST
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Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage
Brief summary of the case Court: Madhya Pradesh High CourtNumber: WRIT PETITION No. 21659 of 2022Petitioner: M/s Ultra SteelRespondent: The State Of Madhya PradeshDate of decision: 12.06.2023Judges: Hon’ble Shri Justice Sheel Nagu & Hon’ble Shri Justice Hirdesh Download M/s Ultra Steel Vs The State Of Madhya Pradesh
Details of Outward Supplies and inward supplies liable to reverse charge
Details of Outward Supplies and inward supplies liable to reverse charge
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Annual Return (FY 2022-23) with short commentary by CS K K Agrawal.
Download Annual Return (FY 2022-23) with short commentary by CS K K Agrawal.
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Mandatory to serve SCN and Order (DRC 01 and DRC 07) on the portal
Download Mandatory to serve SCN and Order (DRC 01 and DRC 07) on the portal
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ITC can be denied if selling dealer do not deposits the tax with the Government
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.10395 of 2023Petitioner: M/s Aastha EnterprisesRespondent: The State of BiharDate of decision: 18.08.2023Judges: Honourable The Chief Justice & Honourable Mr. Justice Partha Sarthy Download M/s Aastha Enterprises Vs The State of Bihar
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Officer can summon any person to produce any evidence
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.2384 of 2023Petitioner: M/s Bankipore Club LtdRespondent: Union of IndiaDate of decision: 23.03.2023Judges: Honourable The Acting Chief Justice & Honourable Mr. Justice Madhuresh Prasad Download M/s Bankipore Club Ltd Vs Union of india
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