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Section 169 of CGST Act, 2017 provides for service of notice by e-mail is an accepted mode of service.
Tvl. Gokul Traders vs. Deputy State Tax Officer (ST)
(2022) TaxCorp(IDT) 5734 (HC-MADRAS)
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Competent authority can pass a fresh order after allowing the assessee to file reply to show-cause notice.
Rimi Sales Agency vs. UOI
(2022) TaxCorp(IDT) 5728 (HC-Tripura)
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Body building and mounting of body on chassis supplied by Principal, on delivery challans, by collecting job-work charges for such fabrication work is taxable at 18%.
In the matter of Adithya Automotive Applications Pvt Ltd.
(2022) TaxCorp(IDT) 5725 (AAR)
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Given the scheme of the Act prescribing definite timelines for preferring an appeal and the lapse of right of appeal thereafter, the Appellate Authority would have to consider the circumstances asserted and would also have to decide on the merits of the matter.
P. Venu Gopal Reddy vs. The Joint Commissioner of Commercial Taxes & Ors.
(2022) TaxCorp(IDT) 5724 (HC-KARNATAKA)
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Applicant is not liable to registration under section 23 of the CGST Act as the applicant is exclusively engaged in the supply of exempt goods/services.
In the matter of Hazrath Valiyaparambil Azeez
(2022) TaxCorp(IDT) 5723 (AAR)
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The era of GST is nascent and a rigid view should not be taken in procedural matters such as the present one.
Carlstahl Craftsman Enterprises Private Limited Vs. Union of India
(2022) TaxCorp(IDT) 5722 (HC-MADRAS)
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The order, passed above, shall not preclude the Central GST authorities to proceed in accordance with law and to continue with any proceedings that have been initiated by them.
Raj Metal Industries & Anr. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5721 (HC-CALCUTTA)
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Since investigation is still underway, therefore bail is being rejected of the accused in connection with ITC fraud case.
Amit Kumar Shukla v. Union of India
(2022) TaxCorp(IDT) 5720 (HC-BOMBAY)
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The petition cannot be entertained and leaves it to the Petitioner to approach the statutory authority to seek further extension.
Vitta Samanvaya Samiti vs. UOI & Ors.
(2022) TaxCorp(IDT) 5719 (HC-RAJASTHAN)
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Petitioner is directed to deposit Rs. 2 lakhs before the State Tax Officer as also a personal bond of Rs. 10,000 with one local surety, subject to certain conditions.
Sanjay Kumar vs. State of Gujarat
(2022) TaxCorp(IDT) 5718 (HC-GUJARAT)
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Liability cannot be waived when provisions of the Act are unambiguous.
T. Karthick Raja vs. The General Manager
(2022) TaxCorp(IDT) 5717 (HC-MADRAS)
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Revenue’s stance that the transaction involving the assessee was suspicious and that the transporter was without proper documents, is utterly perverse and cannot be sustained.
Vijay Metal vs. The Deputy Commercial Tax Officer
(2022) TaxCorp(IDT) 5716 (HC-AP)
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Applicants shall be released on regular bail on furnishing a personal bond in the sum of Rs.1,00,000/- with one surety in the like sum to satisfaction of Trial Court.
Rohan Tanna vs. Union of India
(2022) TaxCorp(IDT) 5715 (HC-CHHATTISGARH)
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The Court can, and should exercise its powers, under Article 226 of the Constitution, amongst others, in cases where the impugned action or order concerned is without jurisdiction.
Roshni Sana Jaiswal vs. Commissioner of Central Taxes
(2022) TaxCorp(IDT) 5713 (HC-DELHI)
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What is sought for by the Petitioner is revival of of registration only, and in the guise of considering the application for revocation, the authorities cannot embark upon the process of assessment.
Ramkrishna Mahalingam vs. State Tax Officer
(2022) TaxCorp(IDT) 5710 (HC-MADRAS)
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Filing of counter-affidavit is directed within 4 weeks.
Federation of Indian Small Scale Battery Associations (Regd.) vs. Union of India
(2022) TaxCorp(IDT) 5709 (HC-DELHI)
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Assessee cannot feign ignorance, when it is implicit that the assessee obtained the credentials of defunct firms and handed over the same to other accused for being misused for cheating the exchequer.
Bajan Lal Bishnoi vs. The Superintendent of GST & Central Excise
(2022) TaxCorp(IDT) 5708 (HC-MADRAS)
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A person cannot be kept in detention beyond a total period of 60 days where investigation relates to offence punishable with imprisonment for a term not less than 10 years and that the Magistrate is authorized to detain beyond 15 days period if satisfied that the grounds are made out.
Krishna Murari Singh vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5707 (HC-BOMBAY)
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Assessee submitted refund applications manually and if error occurred on part of GSTN, the assessee cannot be expected to show proof for the same, as nothing can be more unfair.
Tvl. Mehar Tex vs. The Commissioner of CGST
(2022) TaxCorp(IDT) 5706 (HC-MADRAS)
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If any person is aggrieved by the order passed under CGST Act or the SGST Act or the UTGST Act by the adjudicating authority, then he can make an appeal to appellate authority within 3 months.
Anish Infracon India Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 5705 (HC-GUJARAT)
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