Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
8 months, 1 week ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice A.Muhamed Mustaque and Justice S Manu The Court passed the above order in a public interest litigation filed by Chartered Accountants seeking to establish GST Appellate Tribunal in the State of Kerala as per Section 112 of the CGST Act, 2017. It was stated that since there was no GST Appellate Tribunal, the assessee's were compelled to file an appeal before the High Court by paying 20 % of the disputed tax amount to get a stay from the High Court. The Government Pleader submitted before the Court that steps have been taken to establish the GST Appellate Tribunal and the selection process is ongoing.

Court Order Selection Process Tribunal Act Gst Establish Appellate Kerala High Gst Appellate Tribunal  appellate  selection  process  gst  establish  months  pleader  court  act  kerala  high  order  tribunal  directs

History of this topic

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
2 weeks, 4 days ago

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court

Live Law  

The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having …

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court
1 month, 4 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

Live Law  

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

Karnataka High Court Weekly Roundup: January 20 To January 26, 2025
2 months ago

Karnataka High Court Weekly Roundup: January 20 To January 26, 2025

Live Law  

Citation No: 2025 LiveLaw 17 to 2025 LiveLaw 27 Nominal Index: Amrutha M & Others AND State of Karnataka & Others. 2025 LiveLaw 27 Judgments/Orders "State Should Never Stifle Rights Of Poor": Karnataka HC Sets Aside Govt Order Reducing Education Assistance To Children Of Construction Workers Case Title: Amrutha M & Others AND State of Karnataka & Others Case No: …

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court
2 months, 2 weeks ago

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court

Live Law  

The Kerala High Court has held that interim release of goods can be ordered pending adjudication of notice under section 130 GST Act in lieu of fine. The department submitted that Section 130 does not contemplate provisional release of goods which are proposed to be confiscated and the department has no authority to release the goods pending adjudication and until …

'Right To Access Justice Not Absolute' : Supreme Court Imposes Rs 1 Lakh Cost On Litigant For Multiple Frivolous Cases
2 months, 2 weeks ago

'Right To Access Justice Not Absolute' : Supreme Court Imposes Rs 1 Lakh Cost On Litigant For Multiple Frivolous Cases

Live Law  

The Supreme Court recently imposed a heavy cost of Rs.1,00,000 on the petitioner, who over the span of more than 11 years filed frivolous litigants and indulged in forum shopping more than 10 times including before the High Court of Bombay and the Supreme Court. The petitioner then filed an application to the Ministry of Law & Justice seeking inquiry …

Supreme Court relief to online gaming companies on GST issue
2 months, 2 weeks ago

Supreme Court relief to online gaming companies on GST issue

New Indian Express  

NEW DELHI: In a major relief to online gaming companies, the Supreme Court on Friday put a stay on GST show-cause notices amounting to Rs 1.12 lakh crore against these companies. As per lawyer Abhishek Rastogi, this stay not only provides immediate respite to gaming companies from potential coercive action but also safeguards the interests of revenue authorities. “By pausing …

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies
2 months, 2 weeks ago

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies

Live Law  

The Supreme Court on Friday stayed the showcause notices issued by GST authorities to online gaming companies and casinos over alleged tax evasion. Last year, the Supreme Court had transferred to itself petitions pending in High Courts challenging the imposition of 28% Goods and Services Tax on online gaming companies. In a brief hearing held in January 2024, Senior Advocate …

GST on gaming companies: SC stays GST notices worth over ₹1 lakh crore against online gaming firms for tax fraud
2 months, 2 weeks ago

GST on gaming companies: SC stays GST notices worth over ₹1 lakh crore against online gaming firms for tax fraud

The Hindu  

The Supreme Court on Friday stayed the operation of showcause notices of ₹1.12 lakh crore issued under the Goods and Services Tax proceedings against online gaming companies. A Bench of Justices J.B. Pardiwala and R. Mahadevan passed the order in separate petitions filed by 49 online gaming companies. Last year, the top court had transferred to itself 27 writ petitions, …

Kerala High Court Weekly Round-Up: December 30, 2024 - January 05, 2025
2 months, 3 weeks ago

Kerala High Court Weekly Round-Up: December 30, 2024 - January 05, 2025

Live Law  

Nominal Index The Kerala State -Ex-Services League State Committee, Thiruvananthapuram v. Commissioner of Central Excise Customs and Service Tax, Trivandrum, 2024 LiveLaw 827 S. Safeer v. Cochin Port Trust, 2024 LiveLaw 828 Alan Benny v Bar Council of Kerala and Another, 2025 LiveLaw 1 Mrs. Suma Sunilkumar v. The State Medical Officer, 2025 LiveLaw 2 Judgments/ Orders This Week Charitable …

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application
3 months ago

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application

Live Law  

The Delhi High Court held that the application for revocation of cancellation of GST registration could not have been dismissed, when apart from using the phrase “any supporting documents” and “others”, no further reason was assigned as to why the said application was dismissed. While rendering the order of appellate authority as unsustainable, the Division Bench of Justice Yashwant Varma …

Karnataka High Court Annual Digest 2024 [Part I]
3 months ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

Live Law  

SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC
3 months, 2 weeks ago

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC

Live Law  

The Kerala High Court has said that it is well-established that the High Court can under Article 226 of the Constitution consider the legality of orders passed by Tribunals, adding that it has ample powers to issue directions even when such reliefs are not specifically sought in the plea before the Tribunal. However, the High Court ordered that the disciplinary …

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court
3 months, 3 weeks ago

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

Live Law  

The Punjab and Haryana High Court stated that appeal cannot be dismissed as not maintainable on account of non-payment of requisite fee. The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. The …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 3 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court
Trending News
3 months, 3 weeks ago

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

Live Law  

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. The then Division Bench relegated the petitioner to alternate remedy of appeal under Section 107 of the Act. Petitioner again …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
3 months, 3 weeks ago

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024

Live Law  

Nominal Index State of Kerala v Jayakrishnaraj G, 2024 LiveLaw 748 Baburaj Jacob v State of Kerala and Another, 2024 LiveLaw 749 The Federal Bank Ltd. v The Additional/ Joint/ Dputy/ Assistant Commissioner of Income Tax, 2024 LiveLaw 750 Pooja Anand v Ashokan K. and Another, 2024 LiveLaw 751 Georgekutty C X v Chairman and Managing Director, KSEB, 2024 LiveLaw …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 4 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
4 months ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

Kerala High Court Warns State Of 'Adverse Consequences' For Bureaucratic Indecision Affecting Promotion Entitlements Of Govt Servants
4 months ago

Kerala High Court Warns State Of 'Adverse Consequences' For Bureaucratic Indecision Affecting Promotion Entitlements Of Govt Servants

Live Law  

The Kerala High Court has warned the State of the adverse consequences it must face for causing administrative delays in granting promotions to government servants without any reason. In the facts of the case, a professor who has been entitled to promotion since 2003 was brought to the Court in an appeal preferred by the State against the order of …

Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay
4 months, 1 week ago

Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay

Live Law  

The Kerala High Court stated that the medical condition cited by the assessee is not sufficient grounds to justify condoning a four-year delay in filing the appeal. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be …

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court
4 months, 2 weeks ago

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court

Live Law  

The Kerala High Court stated that when there is no appeal provision given in law, then the judgment made in appeal was non-est in law and could be ignored. The Court was considering the challenge against an order issued by the Sessions Judge, dismissing Magistrate's order when there was no provision provided for appeal. When such a remedy is not …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 2 weeks ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
8 months ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members
8 months ago

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members

Live Law  

The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members.The bench of Justice Dinesh Kumar Singh has observed that the Parliament/State Legislature has amended Section 7 by inserting Section 7 by the Finance Act, 2021. The Kerala High Court has dismissed …

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal
8 months, 2 weeks ago

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal

Live Law  

The Kerala High Court has held that the tax effect in the appeals filed by the income tax department pertaining to assessment years 2006–07, 2007–08, 2008–09, 2009–10, and 2010–11 is well below the monetary limit of Rs. 3 of 2018 issued by the Central Board of Direct Taxes, appeals cannot be maintained by the revenue before the High Court if …

Indirect Tax Cases Monthly Round Up: June 2024
8 months, 4 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Reduction In Govt. Litigation: CBIC Fixes Monetary Limits For Filing Appeals/Applications Before GSTAT, High Courts And Supreme Court
9 months ago

Reduction In Govt. Litigation: CBIC Fixes Monetary Limits For Filing Appeals/Applications Before GSTAT, High Courts And Supreme Court

Live Law  

The Central Board of Indirect Taxes and Customs with the objective of reduction in government litigation fixed the monetary limits for filing appeals or applications by the Department before the Goods and Service Tax Appellate Tribunal, High Courts and Supreme Court.The Board referred to the National Litigation Policy which was conceived with the aim of optimising the. The Central Board …

53rd GST Council Meeting Mandates Notification Setting 3-Months Period For Filing GST Appeals Before GSTAT
9 months, 1 week ago

53rd GST Council Meeting Mandates Notification Setting 3-Months Period For Filing GST Appeals Before GSTAT

Live Law  

The newly appointed Union Finance Minister, Nirmala Sitharaman, headed this meeting. It is the GST Council's first meeting after the 2024 Lok Sabha elections.The GST Council recommended amending Section 112 of the CGST Act, 2017 to allow the three-month period for filing appeals before the Appellate Tribunal to start from a date to be notified by the Government in respect …

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST
9 months, 1 week ago

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST

Live Law  

A Division Bench of the Kerala High Court has stayed the order of the single bench which held that Malabar 'Parota' was akin to 'bread' and was exigible at the rate of 5% GST and not 18% GST. The bench comprising Justice A.Muhamed Mustaque and Justice S. Manu ordered thus: “There shall be a stay of operation of the impugned …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
9 months, 3 weeks ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

Court Fully Empowered To Extend Mandate Even After Expiry Of Arbitral Tribunal's Mandate Under Section 29A(4): Delhi High Court
9 months, 4 weeks ago

Court Fully Empowered To Extend Mandate Even After Expiry Of Arbitral Tribunal's Mandate Under Section 29A(4): Delhi High Court

Live Law  

The Delhi High Court bench of Justice Prathiba M. Singh held the court is fully empowered to extend the mandate, even after the expiry of the mandate of the Arbitral Tribunal under Section 29A of the Arbitration and Conciliation Act, 1996. Feeling aggrieved, the Petitioner approached the Delhi High Court and filed a petition under Sections 29A & of the …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
10 months, 1 week ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
10 months, 2 weeks ago

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal

Live Law  

The Supreme Court disposed of the writ petition filed before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. The order was passed after Senior Advocate R Basant, appearing for the State, informed the Court that the state was withdrawing the writ petition from the High Court. …

Plea In Kerala High Court Seeks Appointment Of Judicial Member To Upcoming Vacancy In State's Real Estate Appellate Tribunal
10 months, 2 weeks ago

Plea In Kerala High Court Seeks Appointment Of Judicial Member To Upcoming Vacancy In State's Real Estate Appellate Tribunal

Live Law  

Social Justice Vigilance Forum, a registered society under the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955, has approached the Kerala High Court seeking appointment of a Judicial Member in the Kerala State Real Estate Appellate Tribunal due to an expected vacancy that would arise from May 28, 2024. The Act was implemented in Kerala on May 01, …

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC
10 months, 2 weeks ago

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC

Live Law  

The Supreme Court on Friday expressed displeasure at the State of Kerala for filing a writ petition before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. “You should be first concerned about your action as a State by filing a writ petition against an order, against …

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions
10 months, 3 weeks ago

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions

Live Law  

While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday expressed concerns about the ambiguity in Section 69 of the GST Act and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to. as …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 3 weeks ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

[LARR Act, 2013] Kerala High Court Declines To Condone Delay In Filing Appeal After Expiry Of Maximum Period Of 120 Days
1 year, 1 month ago

[LARR Act, 2013] Kerala High Court Declines To Condone Delay In Filing Appeal After Expiry Of Maximum Period Of 120 Days

Live Law  

The Kerala High Court has stated that the maximum time period for filing an appeal against an award as per Section 74 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation & Resettlement Act, 2013 is 120 days. The Division Bench comprising Justice A.Muhamed Mustaque and Justice Shoba Annamma Eapen while declining to condone the delay in …

Kerala High Court Weekly Round-Up: February 5 - February 11, 2024
1 year, 1 month ago

Kerala High Court Weekly Round-Up: February 5 - February 11, 2024

Live Law  

Nominal Index Radhika v. Unnikrishnan 2024 LiveLaw 88Deputy Commissioner, Kerala State Goods and Services Tax Department vs. National Company Law Tribunal 2024 LiveLaw 89Shinoj Singh & Ors. Case Title: Deputy Commissioner, Kerala State Goods and Services Tax Department vs. National Company Law Tribunal Citation: 2024 LiveLaw 89 While allowing a Writ Petition, the Kerala High Court bench of Justice Dinesh …

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses
1 year, 1 month ago

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses

Live Law  

In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. In the present case, the Court noted that the order impugned in the appeal was dated 20.01.2021, and an appeal was to be filed on or before 30.06.2022 as permitted by the Supreme Court and if necessary …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 2 months ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court
1 year, 2 months ago

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court

Live Law  

The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal.The bench of Acting Chief Justice Dr. B.R. The Orissa High Court has held that the writ petition is not …

2023 Annual Digest Of GST Cases
1 year, 2 months ago

2023 Annual Digest Of GST Cases

Live Law  

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Citation: 2023 …

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