GST & Customs

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February 21, 2024

HC Dismissed Petition Challenging Assessment Order Since Assessee Had Sufficient Opportunities During Assessment Process

Case Details: Tvl. Sakthi Ganesh … Continue reading “HC Dismissed Petition Challenging Assessment Order Since Assessee Had Sufficient Opportunities During Assessment Process”

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February 21, 2024

Dept. Should Consider Assessee’s Representation to Extend Time for Making Payment Since Recovery Notice Was Issued | HC

Case Details: ACP Business Enterprises … Continue reading “Dept. Should Consider Assessee’s Representation to Extend Time for Making Payment Since Recovery Notice Was Issued | HC”

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February 21, 2024

Delay in Filing of Appeal Against Cancellation of Registration Shall Be Condoned Since Petitioner’s Health Was Not Good | HC

Case Details: Shaik Abdul Azeez … Continue reading “Delay in Filing of Appeal Against Cancellation of Registration Shall Be Condoned Since Petitioner’s Health Was Not Good | HC”

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February 19, 2024

No Retrospective Cancellation of GST Registration of Deceased Person Without Any Non-compliance on Record | HC

Case Details: R. Trading Co. … Continue reading “No Retrospective Cancellation of GST Registration of Deceased Person Without Any Non-compliance on Record | HC”

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February 19, 2024

Penalty Can’t Be Imposed for Mere Technical Error with Regard to Address of Consignee in E-way Bill | HC

Case Details: Spirare Energy (P.) … Continue reading “Penalty Can’t Be Imposed for Mere Technical Error with Regard to Address of Consignee in E-way Bill | HC”

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February 16, 2024

HC Directed Assessee to File Request Before Dept. to Provide Documents Required to File Proper Reply to SCN

Case Details: Pooppally Coir Mills … Continue reading “HC Directed Assessee to File Request Before Dept. to Provide Documents Required to File Proper Reply to SCN”

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February 16, 2024

100% Penalty Can’t Be Imposed If Notice Was Issued u/s 73 and Not u/s 74 | Madras HC

Case Details: K.S.Janarthanam v. Deputy … Continue reading “100% Penalty Can’t Be Imposed If Notice Was Issued u/s 73 and Not u/s 74 | Madras HC”

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February 16, 2024

HC Directs Dept. to Accept Appeal Filed by Assessee Through Physical Mode Due to Non-Availability of Portal

Case Details: King Confectionary v. … Continue reading “HC Directs Dept. to Accept Appeal Filed by Assessee Through Physical Mode Due to Non-Availability of Portal”

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February 16, 2024

Penalty Shouldn’t Be Levied If There Was No Evasion of Tax & Only Part B of the E-Way Bill Was Not Filled Mistakenly | HC

Case Details: Abilities Pistons and … Continue reading “Penalty Shouldn’t Be Levied If There Was No Evasion of Tax & Only Part B of the E-Way Bill Was Not Filled Mistakenly | HC”

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February 15, 2024

Appellate Authority Can Condone Delay in Filing Appeal Beyond Prescribed Period Under GST Act | Calcutta HC

Case Details: S.K. Chakraborty & … Continue reading “Appellate Authority Can Condone Delay in Filing Appeal Beyond Prescribed Period Under GST Act | Calcutta HC”