![No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Goods-and-Service-Tax-CGST-Tripura-High-Court-ITC-TAXSCAN.jpg "No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]")
No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]
In a recent ruling, the Tripura High Court held that a refund for unutilized Input Tax Credit ( ITC ) can only be claimed under specific...
![Jharkhand HC quashes SCN issued u/s 73 of JGST Act without stating contraventions committed by petitioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Jharkhand-HC-SCN-JGST-Act-contraventions-committed-petitioner-TAXSCAN.webp "Jharkhand HC quashes SCN issued u/s 73 of JGST Act without stating contraventions committed by petitioner [Read Order]")
![Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jharkhand-HC-levy-GST-mining-lease-royalty-TAXSCAN.jpg "Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]")
![Levy of Penalty of 100% of GST Dues in Form GST DRC-07 Invalid: Jharkhand HC quashes SCN and Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/penalty-GST-GST-dues-GST-DRC-07-SCN-GST-Demand-Order-Demand-Order-Jharkhand-HC-Taxscan.jpg "Levy of Penalty of 100% of GST Dues in Form GST DRC-07 Invalid: Jharkhand HC quashes SCN and Demand Order [Read Order]")
Penalty u/s 40 (2) can't be invoked in absence of deliberate filing of Incorrect Return: Jharkhand HC [Read Order]
In a recent case, the High Court (HC)of Jharkhand has held that penalty under section 40 (2) of the Jharkhand Value Added Tax Act,2005 (JVAT) can't be invoked in absence of deliberate filing of...
![Penalty u/s 40 (2) cant be invoked in absence of deliberate filing of Incorrect Return: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Incorrect-Return-Jharkhand-HC-TAXSCAN.jpg "Penalty u/s 40 (2) cant be invoked in absence of deliberate filing of Incorrect Return: Jharkhand HC [Read Order]")
Issuance of Second SCN in GST matter already adjudicated by Appellate Authority: Jharkhand HC stays Proceedings [Read Order]
The Jharkhand High Court recently stayed the proceedings in respect of a Show Cause Notice (SCN) issued against the petitioner whereas the matter was already adjudicated by the appellate authority. ...
![Issuance of Second SCN in GST matter already adjudicated by Appellate Authority: Jharkhand HC stays Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Issuance-of-Second-SCN-GST-matter-Appellate-Authority-Jharkhand-HC-Proceedings-Taxscan.jpg "Issuance of Second SCN in GST matter already adjudicated by Appellate Authority: Jharkhand HC stays Proceedings [Read Order]")
Show-Cause Notices Issued by Two Different Authorities on Same Subject Matter are without Jurisdiction: Jharkhand HC Stays Proceedings [Read Order]
The Division Bench of Jharkhand High Court stayed the proceedings finding that show cause notices issued by two different authorities on the same subject matter were without jurisdiction. S Kartik...
![Show-Cause Notices Issued by Two Different Authorities on Same Subject Matter are without Jurisdiction: Jharkhand HC Stays Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Show-Cause-Notices-Authorities-Jharkhand-Highcourt-taxscan.jpg "Show-Cause Notices Issued by Two Different Authorities on Same Subject Matter are without Jurisdiction: Jharkhand HC Stays Proceedings [Read Order]")
Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]
Show Cause Notice (SCN) issued under section 73(1) of Central Goods and Services Act, 2017 (CGST) is not a mere formality, opined the bench of Acting Chief Justice Aparesh Kumar Singh and Justice...
![Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Show-Cause-Notice-GST-Act-Jharkhand-Highcourt-Re-adjudication-taxscan.jpg "Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]")
Trouble in Online filing of GST ITC-01 Form to switch over from Composition Scheme to Normal Taxpayer Scheme: Jharkhand HC directs Dept to Consider Representation for Date Extension
In response to issues with the e-filing of the GST ITC-01 Form to transfer from the composition scheme to the conventional taxpayer Scheme, the Jharkhand High Court bench of Acting Chief Justice...
Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]
The Jharkhand High Court has held that the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme), cannot be denied by the Designated Committee on the sole basis of...
![Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/SVLDRS-Scheme-Departmental-Appeal-Jharkhand-HC-TAXSCAN.jpg "Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]")
GST Penalty Deposit Refund on Seizure of Truck not allowable by Writ when Statutory Remedy is Available: Jharkhand HC [Read Order]
The Division Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s GMT Industries Ltd to seek available...
![GST Penalty Deposit Refund on Seizure of Truck not allowable by Writ when Statutory Remedy is Available: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Penalty-GST-Penalty-Deposit-Refund-GST-Refund-Seizure-of-Truck-Statutory-Remedy-Jharkhand-High-Court-taxscan.jpg "GST Penalty Deposit Refund on Seizure of Truck not allowable by Writ when Statutory Remedy is Available: Jharkhand HC [Read Order]")