Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post »

Simla Gomti Pan Products Pvt. Ltd Vs. Commissioner of State Tax U.P. Commissioners Office and Ors. – Allahabad High Court

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Simla Gomti Pan Products Pvt. Ltd Vs. Commissioner of State Tax U.P. Commissioners Office and Ors. – Allahabad High Court Read Post »

Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court

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Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court Read Post »

Ms. Viraj Steel and Energy Pvt. Ltd. Vs. Joint Commissioner of State Tax – Orissa High Court

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Ms. Viraj Steel and Energy Pvt. Ltd. Vs. Joint Commissioner of State Tax – Orissa High Court Read Post »

In re: Mitsubishi Electric India Pvt. Ltd. – Tamil Nadu AAR (GST)

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In re: Mitsubishi Electric India Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

In re: Gujarat Industrial Development Corporation – Gujarat AAR (GST)

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In re: Gujarat Industrial Development Corporation – Gujarat AAR (GST) Read Post »

GRB Dairy Foods Pvt. Ltd. v. The State of Tax Officer and Ors. – Madras High Court

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GRB Dairy Foods Pvt. Ltd. v. The State of Tax Officer and Ors. – Madras High Court Read Post »

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