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Penalty in S 122 for not carrying valid E-Way Bill

Brief summary of the case Court: HIGH COURT OF TRIPURA AGARTALANumber: WP(C)317 of 2020Petitioner: Gopikrishna Infrastructure Pvt. Ltd.Respondent: State of TripuraDate of decision: 17.01.2021Judges: Honourable Mr. Justice S. Talapatra Honourable Mr. Justice S.g. Chattopadhyay Download Gopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura GST Case

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The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication.

Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 360 of 2020Petitioner: Metenere LtdRespondent: UnionDate of decision: 17.12.2020Judges: Honourable Pankaj Bhatia,J. Download Metenere Ltd vs Union GST Case

The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication. Read More »

Section 129 and Section 130 analysis before amendment | Release and detention of goods

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/Special Civil Application No. 4730 of 2019Petitioner: Synergy Fertichem Pvt. Ltd.Respondent: State of GujaratDate of decision: 23.12.2019Judges: Honourable Mr.justice J.b.pardiwala and Honourable Mr.justice A.c. Rao Download Synergy Fertichem Pvt. Ltd. vs State of Gujarat GST Case

Section 129 and Section 130 analysis before amendment | Release and detention of goods Read More »

It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3)

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition No. 9331 of 2022Petitioner: Ramani Suchit MalushteRespondent: UOI and OrsDate of decision: 21.09.2022Judges: Honourable K.r. Shriram & And A.s. Doctor, Jj. Download Ramani Suchit Malushte V/s UOI and Ors GST Case

It was also held that an unsigned order is not an order in the eyes of law. Rule 26(3) Read More »

locking of ITC in Rule 86A for non payment in 180 days is without authority of law

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022Petitioner: Sunny JainRespondent: UOI Anr ORSDate of decision: 05.12.2022Judges: Honourable Mr. Justice Vibhu Bakhru And Honourable Mr. Justice Purushaindra Kumar Kaurav Download Sunny Jain V/s UOI Anr ORS GST Case

locking of ITC in Rule 86A for non payment in 180 days is without authority of law Read More »

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

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

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

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Attachement is possible only on taxable person

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.

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 »

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