GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court
1 year, 2 months ago

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court

Live Law  

The Kerala High Court has held that the Superintendent of Central Tax should take an independent decision without being influenced by the direction of the DGGI, Kochi Zonal Unit.The bench of Justice Dinesh Kumar Singh has observed that the DGGI, Kochi Zonal Unit, has already taken the decision to cancel the GST registration of the petitioner. The Kerala High Court has held that the Superintendent of Central Tax should take an independent decision without being influenced by the direction of the DGGI, Kochi Zonal Unit. The bench of Justice Dinesh Kumar Singh has observed that the DGGI, Kochi Zonal Unit, has already taken the decision to cancel the GST registration of the petitioner. There has been intelligence input and investigation in respect of the cartel, and after conducting the investigation, it was confirmed that the cartel is operating to avail itself of the fake input tax credit, and, therefore, DGGI, Kochi Zonal Unit, has been directed to cancel the GST registration certificate of the petitioner.

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History of this topic

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 weeks, 1 day 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 …

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

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC
1 month ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law  

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
1 month, 1 week 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 …

Karnataka High Court Quashes Case Against IIT Graduate Who Developed Software Tool To Reduce Time For Booking Railway Tatkal Tickets
3 months, 2 weeks ago

Karnataka High Court Quashes Case Against IIT Graduate Who Developed Software Tool To Reduce Time For Booking Railway Tatkal Tickets

Live Law  

The Karnataka High Court has quashed the criminal proceedings initiated under the Railways Act against an IIT Graduate and startup founder, who developed a software tool using which Railway Tatkal tickets would be generated within 45 seconds instead of the usual 5 to 7 minutes it would take on the railway website. A single judge bench of Justice M Nagaprasanna …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks 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
5 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 …

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

Indirect Tax Cases Monthly Round Up: June 2024
5 months, 3 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 …

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

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
7 months, 1 week 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. …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 2 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 …

[S.83A Registration Act] Registration Authority Can Only Cancel Registered Documents In Cases Of False Impersonation: Kerala High Court
9 months, 1 week ago

[S.83A Registration Act] Registration Authority Can Only Cancel Registered Documents In Cases Of False Impersonation: Kerala High Court

Live Law  

The Kerala High Court has stated that the Registration Act grants power to the registration authorities to a will to cancel a registered deed only in case of false impersonation. On analysing Section 83A of the Registration Act, Justice Viju Abraham stated that registered documents could be cancelled by registration authorities only on grounds of false impersonation for executing a …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
9 months, 2 weeks 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 …

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses
10 months, 3 weeks 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 …

2023 Annual Digest Of GST Cases
11 months, 1 week 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 …

Kerala guv gives assent to ordinance to amend GST law
11 months, 2 weeks ago

Kerala guv gives assent to ordinance to amend GST law

Hindustan Times  

Kerala governor Arif Mohammed Khan on Friday gave his assent to an ordinance amending the state Goods and Services Tax law with regard to gambling, people familiar with the matter said. Kerala governor Arif Mohammed Khan on Friday gave his assent to an ordinance to amend GST law. The amendment to the GST Act was later notified by the central …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
11 months, 3 weeks ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act
1 year ago

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act

The Hindu  

The Kerala Government will promulgate an Ordinance to amend the Kerala State Goods and Services Tax Act to bring in more clarity to the taxation provisions related to online money gaming and gambling. In September, the Union Finance Ministry had issued notifications for implementing 28% uniform GST on online money gaming, casinos and horse racing. The Union Government decision was …

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration
1 year, 2 months ago

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration

Live Law  

The Allahabad High Court has directed restoration of GST registration of a firm as return could not be filed in time due to unavoidable circumstances. The Court noted that mother and sister of the petitioner died of prolonged illness, due to which petitioner suffered both mentally and financially, which were unavoidable circumstances. Accordingly, the Court directed the respondent to restore …

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC
1 year, 2 months ago

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC

Live Law  

The Kerala High Court recently addressed the difficulties faced by small scale dealers during the initial phases of GST implementation in understanding the provisions of GST Act. Justice Dinesh Kumar Singh set aside the orders of the assessing authority disallowing the input tax credit claims of the petitioners and observed thus, “The period involved is 2017-18 when the GST regime …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 2 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court
1 year, 4 months ago

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court

Live Law  

The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment.The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has observed that it was incumbent upon the petitioner to have raised a proper grievance on the GST portal help-desk …

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration
1 year, 6 months ago

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration

Live Law  

The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.The bench of Justice Vibhu Bakhru and Justice Tushar Rao Gadela observed that the show cause notice was deficient. The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration. …

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court
1 year, 7 months ago

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide. …

Kerala High Court Dismisses Public Service Commission's Plea Against KAT Order Permitting Transgender Person To Apply
1 year, 9 months ago

Kerala High Court Dismisses Public Service Commission's Plea Against KAT Order Permitting Transgender Person To Apply

Live Law  

The Kerala High Court recently dismissed the plea of the Kerala Public Service Commission challenging the interim order of the Kerala Administrative Tribunal that had permitted a transman by the name of Arjun Geetha, to apply for the post of Sub Inspector of Police in Armed Police Battalion.A division bench comprising Justice S V Bhatti and Justice Basant Balaji considering. …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 9 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

State GST Authority Can’t Prosecute If The Central Authority Has Already Initiated Action: Madras High Court
1 year, 10 months ago

State GST Authority Can’t Prosecute If The Central Authority Has Already Initiated Action: Madras High Court

Live Law  

The Madras High Court has held that the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter.The bench of Justice Abdul Quddhose has observed that the petitioner will have to participate in the personal hearing and state all his objections with regard …

Withhold names of those selected for PD posts: HC
1 year, 10 months ago

Withhold names of those selected for PD posts: HC

Deccan Chronicle  

HYDERABAD: A two-judge bench of Telangana High Court on Monday directed authorities not to announce the final list of selected candidates for the posts of physical director. The bench, comprising Chief Justice Ujjal Bhuyan and Justice N. Tukaramji, was dealing with a writ plea filed by Devulapalli Mahesh Kumar and 64 others. HC terms cancellation of GST registration as illegal …

100 Important High Court Judgments of GST in 2022
1 year, 11 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice
2 years ago

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice

Live Law  

The Gujarat High Court has issued a notice to the central and state government seeking to know the steps taken for constituting the GST Tribunal.The bench of Justice Sonia Gokani and Justice Mauna M. Bhatt was presiding over the petition, which involved the issue of the non-formation of the GST Tribunal, which has not been formulated though nearly five years …

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court
2 years, 2 months ago

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court

Live Law  

The Orissa High Court has held that the Appellate Authority should have borne in mind the predicament faced by taxpayers on the introduction of a new set of procedures by way of the promulgation of the CGST Act and rules and that time is required to be taken to get acquainted.The division bench of Justice Jaswant Singh and Justice Murahari …

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration
2 years, 2 months ago

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration

Live Law  

The Delhi High Court has quashed the order cancelling the GST registration as the Range Inspector has physically verified the premises, neither by serving any notice of the physical verification nor in the report generated after the verification was uploaded on the portal.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that there was an …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 2 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court
2 years, 3 months ago

GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court

Live Law  

The High Court of Jammu & Kashmir and Ladakh has held that the GST Registration cannot be granted if the ownership of the business owner's premise is under dispute.The single bench of Justice Sanjeev Kumar observed that until the dispute is settled between the parties amicably or through intervention of the Court of competent jurisdiction, neither the designated authority under …

Applications For Correction In Birth Certificate Can't Be Rejected Summarily, Registrar Must Consider Evidence Placed Before It: Kerala High Court
2 years, 3 months ago

Applications For Correction In Birth Certificate Can't Be Rejected Summarily, Registrar Must Consider Evidence Placed Before It: Kerala High Court

Live Law  

The Kerala High Court recently directed all the Registrars under the Municipality and Grama Panchayat to conduct an enquiry adhering to provisions under the Registrations of Birth and Deaths Act, 1969, while considering applications seeking correction of Birth Certificates, and not to reject such applications summarily. Justice Amit Rawal made the direction upon noting instances where the Registrars, without adhering …

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
2 years, 4 months ago

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration

Live Law  

The Allahabad High Court has imposed a cost of Rs. The petitioner is a partnership firm carrying on the business of manufacture and trading of veneer and was granted the registration number under the CGST Act 2017. In response to the application filed by the petitioner, a show-cause notice was again issued on 13.06.2020 stating that the application for revocation …

Tax Cases Monthly Round-Up: July 2022
2 years, 4 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application
2 years, 5 months ago

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application

Live Law  

The Madras High Court bench of Justice Anitha Sumanth has quashed the non-speaking order rejecting the GST registration application. The order has, however, come to be passed rejecting the application by way of a monosyllabic order simply stating "rejected" without assigning any reasons or explanation for the rejection thereof. The petitioner assails an order rejecting his application for registration under …

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order
2 years, 6 months ago

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala as he then was and Justice Nisha M. Thakore has quashed the GST cancellation order as it was non-speaking and vague. A show cause notice was issued by the State Tax Officer on Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22 of the CGST …

Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration
2 years, 7 months ago

Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration

Live Law  

The Madhya Pradesh High Court bench of Justice Sheel Nagu and Justice Maninder S. Bhatti has upheld the cancellation of GST registration as there was a delay of 18 months in filing the appeal without reasonable justification. Section 107 of the GST Act provides that an appeal can be preferred within a period of three months from the date of …

Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal
2 years, 7 months ago

Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal

Live Law  

The Kerala High Court bench of Justice Bechu Kurian Thomas has directed the GST department to facilitate the revising of Form GST TRAN-1 and filing of Form GST TRAN-2 by making necessary arrangements on the web portal. After the introduction of GST, the petitioner submitted a declaration on form GST TRAN-1 declaring the details of the credit to be claimed …

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022
2 years, 8 months ago

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022

Live Law  

High Courts Delhi High Court Case Title: American Express India Private Limited Versus ACIT Citation: 2022 LiveLaw 289 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has directed the income tax department to decide on the rectification application filed by American Express and grant a refund, if any, along with the interest. Case Title: CIT …

Wrong Declaration In E-Way Bill: Madras High Court Quashes Penalty Under GST As There Was No Intention Of Tax Evasion
2 years, 8 months ago

Wrong Declaration In E-Way Bill: Madras High Court Quashes Penalty Under GST As There Was No Intention Of Tax Evasion

Live Law  

The Madras High Court bench of Justice C. Saravanan has quashed the penalty under GST for a wrong declaration in an e-way bill as there was no intention of tax evasion. However, in the E-way bill and the delivery Challan, the petitioner had declared the consignee as 130, Ring Road, Chintamani, Madurai, though the consignment was meant to be discharged …

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days
2 years, 9 months ago

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days

Live Law  

The Calcutta High Court on Tuesday ordered for the restoration of the appellant's certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is in violation of principles of natural justice. A Bench comprising Justice T. …

Yields Significant Revenue: Centre Tells Kerala High Court Non-Inclusion Of Petroleum Products Under GST Was 'A Conscious Decision'
3 years ago

Yields Significant Revenue: Centre Tells Kerala High Court Non-Inclusion Of Petroleum Products Under GST Was 'A Conscious Decision'

Live Law  

The Centre and the Goods and Services Tax Council have maintained their stance before the Kerala High Court that petroleum products should not be included within the ambit of GST citing that it was a 'conscious decision' considering that they yield substantial revenues for the Central and State governments.The said authorities in their counter affidavit have stated:"It is. The Centre …

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court
3 years, 1 month ago

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court

Live Law  

The Calcutta High Court has recently observed that cancellation of GST registration of businesses on hyper technical grounds causes revenue loss for the State and aggravates unemployment. Accordingly, the Court directed that a 'reasoned order' must be passed while cancelling GST registration and that opportunity of hearing must be given to the concerned parties. Justice MD Nizamuddin observed, "In view …

Why Petrol & Diesel Excluded From GST? Kerala High Court Seeks GST Council's Response
3 years, 1 month ago

Why Petrol & Diesel Excluded From GST? Kerala High Court Seeks GST Council's Response

Live Law  

The Kerala High Court on Monday directed the GST council to explain why petrol and diesel were not included within the ambit of Goods and Services Tax. A Division Bench comprising Chief Justice S. Manikumar and Justice Shaji P Chaly asked the GST council to file a statement in this regard within ten days. The Court was adjudicating upon a …

Is GST Leviable On Services Provided By Association To Its Members? Kerala High Court Issues Notice On KHCAA's Plea
3 years, 2 months ago

Is GST Leviable On Services Provided By Association To Its Members? Kerala High Court Issues Notice On KHCAA's Plea

Live Law  

The Kerala High Court has issued notice on a plea moved by the Kerala High Court Advocates' Association challenging the Goods and Services Tax (GST) levied on the goods and services provided by the Association to its own members.Justice Bechu Kurian Thomas observed while admitting the plea:"I am satisfied that the petitioners have made out a prima facie case, which …

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