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Intimation given in Form DRC-01 not valid, it should be in DRC-01A

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 6919 of 2022Petitioner: Agrometal vendibles private limitedRespondent: State of GujaratDate of decision: 07.04.2022Judges: Honourable Mr. Justice J.b.pardiwala and Honourable Ms. Justice Nisha M. Thakore Download Agrometal vendibles private limited vs state of Gujarat GST Case

Intimation given in Form DRC-01 not valid, it should be in DRC-01A Read More »

DRC 07 order issued without issuance of DRC 01 and therefore quashed

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: Writ Petition Nos.1607, 1609 and 1613 of 2022Petitioner: V.R.S TradersRespondent: Assistant commissioner State TaxDate of decision: 10.02.2022Judges: The Honourable Mr.justice R.suresh Kumar Download V.R.S Traders Vs Assistant commissioner State Tax GST Case

DRC 07 order issued without issuance of DRC 01 and therefore quashed Read More »

No penalty u/s 74 for wrong availment of ITC but penalty can be imposed for wrong utilisation of ITC

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P.No.3474 of 2021Petitioner: Aathi HotelRespondent: Assistant Commissioner ST FACDate of decision: 08.12.2021Judges: The Honourable Mr.justice C.saravanan Download Aathi Hotel Vs Assistant Commissioner ST FAC GST Case

No penalty u/s 74 for wrong availment of ITC but penalty can be imposed for wrong utilisation of ITC Read More »

Service of notice and order on same day liable to be quashed since no breathing time allowed for reply

Brief summary of the case Court: THE MADURAI BENCH OF MADRAS HIGH COURTNumber: W.P.(MD)No.6588 of 2021Petitioner: Balaji TradersRespondent: State Tax OfficerDate of decision: 24.09.2021Judges: The Honourable Mr.justice R.suresh Kumar Download Balaji Traders Vs State Tax Officer GST Case

Service of notice and order on same day liable to be quashed since no breathing time allowed for reply Read More »

If option to pay tax has been opted under Section 74 then interest and penalty also has to be paid under Section 74 to quash the proceedings

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: W.P.(C) No. 20468 of 2020(G)Petitioner: Muhammed Kochudiyil Ishabeevi Alias Isha ShaefiRespondent: State Tax Officer IntelligenceDate of decision: 30.12.2020Judges: The Honourable Mr. Justice A.k.jayasankaran Nambiar Download Muhammed Kochudiyil Ishabeevi Alias Isha Shaefi Vs State Tax Officer Intelligence GST Case

If option to pay tax has been opted under Section 74 then interest and penalty also has to be paid under Section 74 to quash the proceedings Read More »

No Levy of Interest Without Show Cause Notice

Brief summary of the case Court: IN THE HIGH COURT OF KARNATAKA AT BENGALURUNumber: Writ Appeal No.188 of 2020 (T-RES)Petitioner: LC Infra ProjectsRespondent: Union of IndiaDate of decision: 03.03.2020Judges: The Honourable Mr. Abhay S. Oka, Chief Justice And The Honourable Mr. Justice Ashok S. Kinagi Download LC Infra Projects Vs Union of India GST Case

No Levy of Interest Without Show Cause Notice Read More »

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