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 »

Hirenkumar Valjibhai Sankhalava Vs. Office of Deputy Commissioner of State Tax – Gujarat High Court

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Hirenkumar Valjibhai Sankhalava Vs. Office of Deputy Commissioner of State Tax – Gujarat High Court Read Post »

Ashraf Mottammal Vs. Superintendent, Palakkad North Range, Central Tax and Central Excise and Anr. – Kerala High Court

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Ashraf Mottammal Vs. Superintendent, Palakkad North Range, Central Tax and Central Excise and Anr. – Kerala 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 »

Where input tax credit alleged to have been availed on fake invoices was voluntarily reversed before issue of notice and the electronic credit ledger continued to have surplus balance, invocation of Section 74, levy of interest under Section 50 and imposition of equal penalty were unsustainable – Manoja Kumar Nayak Vs. Commissioner Goods and Services Tax and Central Excise and Ors. – Orissa High Court

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Where input tax credit alleged to have been availed on fake invoices was voluntarily reversed before issue of notice and the electronic credit ledger continued to have surplus balance, invocation of Section 74, levy of interest under Section 50 and imposition of equal penalty were unsustainable – Manoja Kumar Nayak Vs. Commissioner Goods and Services Tax and Central Excise and Ors. – Orissa High Court Read Post »

Narasus Saarathy Enterprises Pvt. Ltd. Vs. Additional Commissioner of GST & Central Excise and Anr. – Madras High Court

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Narasus Saarathy Enterprises Pvt. Ltd. Vs. Additional Commissioner of GST & Central Excise and Anr. – Madras High Court Read Post »

Geena Garments Vs. State Tax Officer, Gandhi Nagar Assessment Circle – Madras High Court

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Geena Garments Vs. State Tax Officer, Gandhi Nagar Assessment Circle – Madras High Court Read Post »

Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court

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Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court Read Post »

Delhi Sales Corporation Vs. Principal Commissioner of Central Tax and Ors. – Delhi High Court

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Delhi Sales Corporation Vs. Principal Commissioner of Central Tax and Ors. – Delhi High Court Read Post »

Kesar Colour Chem Industries Vs. The Intelligence Officer and Anr. – Karnataka High Court

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Kesar Colour Chem Industries Vs. The Intelligence Officer and Anr. – Karnataka High Court Read Post »

Modern Insecticides Ltd. and Anr. Vs. Commissioner, Central Goods and Service Tax and Anr. – Punjab & Haryana High Court

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Modern Insecticides Ltd. and Anr. Vs. Commissioner, Central Goods and Service Tax and Anr. – Punjab & Haryana High Court Read Post »

Vishaka Exports Vs. Assistant Commissioner (ST) (FAC) – Madras High Court

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Vishaka Exports Vs. Assistant Commissioner (ST) (FAC) – Madras High Court Read Post »

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