122 (1) (vii)

Hero Wiretex Ltd. Vs. Commissioner of CGST and Ors. – GSTAT, Hyderabad Bench

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Hero Wiretex Ltd. Vs. Commissioner of CGST and Ors. – GSTAT, Hyderabad Bench Read Post »

Shivani Enterprise Vs. Union of India and Ors. – Gujarat High Court

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Shivani Enterprise Vs. Union of India and Ors. – Gujarat High Court Read Post »

Mill Tech CNC Application Vs. Additional Commissioner (Appeals), Office of the Commissioner GST and Central Excise (Appeals), Coimbatore Circuit Office – Madras High Court

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Mill Tech CNC Application Vs. Additional Commissioner (Appeals), Office of the Commissioner GST and Central Excise (Appeals), Coimbatore Circuit Office – Madras High Court Read Post »

Shivani Enterprise Vs. Union of India and Ors. – Gujarat High Court

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Shivani Enterprise Vs. Union of India and Ors. – Gujarat High Court Read Post »

Kalpatru Yarns Pvt. Ltd. Vs. State Tax Officer, Roving Squad II and Ors. – Madras High Court

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Kalpatru Yarns Pvt. Ltd. Vs. State Tax Officer, Roving Squad II and Ors. – Madras High Court Read Post »

SRK Traders Vs.  State Tax Officer Adjudication/Legal – Madras High Court

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SRK Traders Vs.  State Tax Officer Adjudication/Legal – Madras High Court Read Post »

The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court

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The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court Read Post »

RST Batteries and Anr. Vs. Directorate General of Goods and Service Tax Intelligence Gurugram Zonal Unit and Anr. – Delhi High Court

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RST Batteries and Anr. Vs. Directorate General of Goods and Service Tax Intelligence Gurugram Zonal Unit and Anr. – Delhi High Court Read Post »

Ambika Traders Vs. Additional Commissioner, Adjudication DGGSTI – Delhi High Court

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Ambika Traders Vs. Additional Commissioner, Adjudication DGGSTI – Delhi High Court Read Post »

Whether the Proper Officer/Adjudicating Officer has the power to adjudicate on the penalty provision provided under Section 122 of the CGST Act? | Whether dropping of proceedings under Section 74 of the CGST Act, 2017 will ipso facto abate the proceedings under Section 122 of the CGST Act? – Patanjali Ayurved Ltd. Vs. Union of India and Ors. – Allahabad High Court

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Whether the Proper Officer/Adjudicating Officer has the power to adjudicate on the penalty provision provided under Section 122 of the CGST Act? | Whether dropping of proceedings under Section 74 of the CGST Act, 2017 will ipso facto abate the proceedings under Section 122 of the CGST Act? – Patanjali Ayurved Ltd. Vs. Union of India and Ors. – Allahabad High Court Read Post »

Standard Cartons Pvt. Ltd. Vs. Office of The Commissioner Central Tax Delhi West and Ors. – Delhi High Court

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Standard Cartons Pvt. Ltd. Vs. Office of The Commissioner Central Tax Delhi West and Ors. – Delhi High Court Read Post »

Sarala Gajendran Vs. Union of India and Anr. – Madras High Court

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Sarala Gajendran Vs. Union of India and Anr. – Madras High Court Read Post »

Smt. Prathipati Teene Venkayamma and Ors. Vs. State of Andhra Pradesh – Andhra Pradesh High Court

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Smt. Prathipati Teene Venkayamma and Ors. Vs. State of Andhra Pradesh – Andhra Pradesh High Court Read Post »

Sakthi Steel Trading Vs. The Assistant Commissioner (ST) – Madras High Court

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Sakthi Steel Trading Vs. The Assistant Commissioner (ST) – Madras High Court Read Post »

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