11 (3)

Where challenge to GST demand on BOT annuity receipts turns on service classification, exemption under Entry 23A and competence of officers acting under notifications issued under Sections 3 and 5 of the CGST Act, and no patent lack of jurisdiction or other exception to the rule of alternate remedy is established, writ petition against the show cause notice and Order-in-Original is not maintainable and the assessee must pursue appeal under Section 107 – Jorabat Shillong Expressway Ltd. Vs. Union of India and Ors. – Meghalaya High Court

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Where challenge to GST demand on BOT annuity receipts turns on service classification, exemption under Entry 23A and competence of officers acting under notifications issued under Sections 3 and 5 of the CGST Act, and no patent lack of jurisdiction or other exception to the rule of alternate remedy is established, writ petition against the show cause notice and Order-in-Original is not maintainable and the assessee must pursue appeal under Section 107 – Jorabat Shillong Expressway Ltd. Vs. Union of India and Ors. – Meghalaya High Court Read Post »

Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court

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Late fee under Section 47(2) of CGST Act, though termed a fee, is penal in nature | Once late fee is levied, general penalty under Section 125 cannot also be imposed – Kandan Hardware Mart Vs. Assistant Commissioner (ST) (FAC), Park Town Assessment Circle – Madras High Court Read Post »

West Bengal State Electricity Distribution Company Ltd. Vs. Additional Director and Ors. – Calcutta High Court

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West Bengal State Electricity Distribution Company Ltd. Vs. Additional Director and Ors. – Calcutta High Court Read Post »

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