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Sub-contractor’s escrow account lifted as sub-contractor is not a taxable person

Leave a Comment / Bombay High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition (L) No.5842 of 2020Petitioner: Abhi Engineering Corporation Pvt. Ltd.Respondent: Union of IndiaDate of decision: 09.02.2021Judges: Honourable Ujjal Bhuyan and And Milind N. Jadhav, Jj. Download Abhi Engineering Corporation Pvt. Ltd. V/s Union of India GST Case

Sub-contractor’s escrow account lifted as sub-contractor is not a taxable person Read More »

Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him

Leave a Comment / Bombay High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition No. 167 of 2020Petitioner: Gehna Trading LLPRespondent: Union of IndiaDate of decision: 30.01.2020Judges: Honourable Nitin Jamdar & and M.s. Karnik, Jj. Download Gehna Trading LLP Vs Union of India GST Case

Bank A/c of another Taxable Person cannot be provisionally attached merely for summons issued to him Read More »

Payment of interest is not mandatory due to delay filing of GSTR 3B return. Adjudication either u/s 73 / 74 is must. Section 75(12) can be pressed only if liability of interest is admitted

Leave a Comment / Jharkhand High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.No. 3517 of 2019Petitioner: Mahadeo Construction Co.Respondent: Union of IndiaDate of decision: 21.04.2020Judges: Honourable Mr. Justice H. C. Mishra and Mr. Justice Deepak Roshan Download Mahadeo Construction Co. Vs U.O.I GST Case

Payment of interest is not mandatory due to delay filing of GSTR 3B return. Adjudication either u/s 73 / 74 is must. Section 75(12) can be pressed only if liability of interest is admitted Read More »

Direct recovery u/s 79 possible only if tax or interest liability is admitted

Leave a Comment / Madras High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P.No. 26187 of 2019Petitioner: V.N. Mehta CompanyRespondent: Assistant CommissionerDate of decision: 08.11.2019Judges: The Honourable Mr. Justice K.ravichandrabaabu Download V.N. Mehta Company Vs Assistant Commissioner GST Case

Direct recovery u/s 79 possible only if tax or interest liability is admitted Read More »

Declaration in GSTR 1 is admitted liability and therefore no requirement of issuance of SCN u/s 73

Leave a Comment / Madhya Pradesh High Court /

Brief summary of the case Court: HIGH COURT OF MADHYA PRADESHNumber: Writ Petition No.15645/2019Petitioner: Kabeer RealityRespondent: union of indiaDate of decision: 17.10.2019Judges: Honourable S.C.Sharma Shailendra Shukla Download Kabeer Reality vs union of india GST Case

Declaration in GSTR 1 is admitted liability and therefore no requirement of issuance of SCN u/s 73 Read More »

To keep industry alive EMI is permitted even if defaulted

Leave a Comment / Telangana High Court /

Brief summary of the case Court: Telangana High CourtNumber: W.P. No.6323 OF 2019Petitioner: M/S. Impact Metals Ltd.Respondent: State Of TelanganaDate of decision: 28.03.2019Judges: Honourable Sri Justice V. Ramasubramanian And Honourable Sri Justice P. Keshava Rao Download M/S. Impact Metals Ltd., vs State Of Telangana GST Case

To keep industry alive EMI is permitted even if defaulted Read More »

It is mandatory to Issue ASMT-10 before Issuance of DRC-01 and DRC-07 and their proper service

Leave a Comment / Madras High Court /

Brief summary of the case Court: THE MADURAI BENCH OF MADRAS HIGH COURTNumber: W.P.(MD)No.22642 of 2022Petitioner: Vadivel pyrotech Pvt. Ltd.Respondent: The Assistant Commissioner StateDate of decision: 27.09.2022Judges: The Honourable Mr.justice Mohammed Shaffiq Download Vadivel pyrotech Pvt. Ltd. Vs The Assistant Commissioner State GST Case

It is mandatory to Issue ASMT-10 before Issuance of DRC-01 and DRC-07 and their proper service Read More »

Electronic filing of the reply of SCN is not mandatory in Form GST DRC 06 also objection not considered therefore denial of nature justice.

Leave a Comment / Madras High Court /

Brief summary of the case Court: THE MADURAI BENCH OF MADRAS HIGH COURTNumber: W.P.(MD).Nos.13851 of 2022Petitioner: Asia (Chennai) Engineering Company Pvt. LtdRespondent: The Assistant Commissioner (ST) (FAC)Date of decision: 22.08.2022Judges: The Honourable Mr.justice M.Nirmal Kumar Download Asia (Chennai) Engineering Company Pvt. Ltd Vs The Assistant Commissioner (ST) (FAC) GST Case

Electronic filing of the reply of SCN is not mandatory in Form GST DRC 06 also objection not considered therefore denial of nature justice. Read More »

Issuance of DRC 01 not sufficient ground for passing of an order

Leave a Comment / Jharkhand High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.(T) No. 3908 of 2020Petitioner: Godavari Commodities Ltd.Respondent: The State of JharkhandDate of decision: 18.04.2022Judges: Honourable Mr. Justice Aparesh Kumar Singh and Mr. Justice Deepak Roshan Download Godavari Commodities Ltd. Vs The State of Jharkhand GST Case

Issuance of DRC 01 not sufficient ground for passing of an order Read More »

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