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Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]

Manu Sharma

The Allahabad High Court has held that discovery of excess stock during a survey does not justify action under Section 130 of the GST Act. Instead,...

Time Extension by Supreme Court During COVID Meant for Litigants, Not Authorities: Andhra Pradesh HC...

Duplicate GST Demand u/s 63 and 73 Issued for Same Period: Orissa HC declares writ Infructuous as...

Assessing Authority Cannot Impose Demand Beyond the Amount Proposed in GST Show Cause Notice:...

GST S. 16(2)(c) and Rule 36(4) Not Violative of Article 14: Madras HC dismisses writ petition [Read...

Limited Remanding Power of Appellate Authority under Section 107(11) GST Act: A Detailed Analysis

When a taxpayer challenges an assessment or penalty order under the Goods and Services Tax law, the first appeal lies to the “Appellate Authority” under Section 107 of the Central Goods and Services...

Orissa HC Grants Conditional Relief in Delayed GST Appeal, Petitioner Must Deposit 10% Tax Within a Week [Read Order]

The Orissa High Court has provided conditional relief to a petitioner who filed a delayed appeal under the GST laws, directing the deposit of 10% of the disputed tax amount within a week to proceed...

Delhi HC Clarifies Adjournment Rule Under GST in Tata Play Case: Maximum 3 Adjournments Allowed But Not Mandatory [Read Order]

In a recent ruling, the Delhi High Court held that under the GST Act, allowing three adjournments during adjudication proceedings is permissible, but not mandatory. The court was hearing a writ...

GST Act Does Not Permit Duplicate Proceedings: Madras HC Permits to Include Differential Amount in Original Proceedings if Provision Allows [Read Order]

“There is no scope for duplication of assessment proceedings under the Scheme of the enactment” said the Madurai Bench of the Madras High Court while allowing a writ petition challenging the Section...

FTWZ Sales Not Supply Under GST, No IGST or Customs Applicable: AAR holds No Dual Registration Needed for Operations in Tamil Nadu [Read Order]

With regards to the clarification on the taxability of Free Trade Warehousing Zone (FTWZ) operations under the GST Act, the Tamil Nadu Authority for Advance Ruling (AAR) has ruled that sales or...

Violation of GST S. 75(4), Reply Filed not Considered: Calcutta HC sets aside Order [Read Order]

The Calcutta High Court has quashed a GST order passed by the proper officer under Section 73 of the GST ( Goods and Services Tax ) Act 2017 for the tax period covering 1st July 2017 to 31st March...

GST Tribunal Yet to Become Functional: Chhattisgarh HC Lets GTL Infrastructure Wait to File Statutory Appeal [Read Order]

The Chhattisgarh High Court has allowed the assessee to await the constitution of the GST Appellate Tribunal before pursuing its statutory second appeal under Section 112 of the Goods and...