122 (1A)

Rishiraj Singh Rathore Vs. Commissioner of CGST, Delhi West Commissionerate and Anr. – Delhi High Court

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Rishiraj Singh Rathore Vs. Commissioner of CGST, Delhi West Commissionerate and Anr. – Delhi High Court Read Post »

Arun Kumar Jain Vs. Additional Commissioner, CGST Delhi West Commissionerate and Ors. – Delhi High Court

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Arun Kumar Jain Vs. Additional Commissioner, CGST Delhi West Commissionerate and Ors. – Delhi High Court Read Post »

Gaurav Jain and Anr. Vs. Joint Commissioner (Appeals-II) CGST Delhi Zone and Anr. – Delhi High Court

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Gaurav Jain and Anr. Vs. Joint Commissioner (Appeals-II) CGST Delhi Zone and Anr. – Delhi High Court Read Post »

Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court

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Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court Read Post »

Where a petitioner held a separate GST registration and distinct place of business, mere similarity of trade name with the deceased father’s proprietorship could not justify recovery of the father’s GST dues by attachment of the petitioner’s bank account under Sections 79 and 93 of the CGST Act without prior adjudication and notice – Navin Vishwanathan Vs. State of Maharashtra and Ors. – Bombay High Court

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Where a petitioner held a separate GST registration and distinct place of business, mere similarity of trade name with the deceased father’s proprietorship could not justify recovery of the father’s GST dues by attachment of the petitioner’s bank account under Sections 79 and 93 of the CGST Act without prior adjudication and notice – Navin Vishwanathan Vs. State of Maharashtra and Ors. – Bombay 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 »

Parag Garg Vs. Additional Commissioner CGST Delhi West and Anr – Delhi High Court

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Parag Garg Vs. Additional Commissioner CGST Delhi West and Anr – Delhi High Court Read Post »

Rajnish Jain Vs. Joint Commissioner Adjudication CGST Delhi North and Ors. – Delhi High Court

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Rajnish Jain Vs. Joint Commissioner Adjudication CGST Delhi North and Ors. – Delhi High Court Read Post »

Bhupender Kumar Vs. Additional Commissioner Adjudication CGST Delhi North and Ors. – Delhi High Court

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Bhupender Kumar Vs. Additional Commissioner Adjudication CGST Delhi North and Ors. – Delhi High Court Read Post »

Gurudas Mallik Thakur Vs. Commissioner of Central Goods and Service Tax and Anr.- Delhi High Court

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Gurudas Mallik Thakur Vs. Commissioner of Central Goods and Service Tax and Anr.- Delhi High Court Read Post »

Union of India and Ors. Vs. Shantanu Sanjay Hundekari and Anr. Etc. – Supreme Court

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Union of India and Ors. Vs. Shantanu Sanjay Hundekari and Anr. Etc. – Supreme Court Read Post »

Kamal Envirotech Pvt. Ltd. Vs. Commissioner of GST and Anr. – Delhi High Court

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Kamal Envirotech Pvt. Ltd. Vs. Commissioner of GST and Anr. – 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 »

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