CGST 45

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 »

Under Sections 44 and 47 of the CGST/TNGST Acts read with Rule 80(3), belated non-filing of Form GSTR-9C along with GSTR-9 amounts to failure to furnish the annual return as required by Section 44, justifying levy of late fee – Madhu Agencies Vs. State Tax Officer – Madras High Court

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Under Sections 44 and 47 of the CGST/TNGST Acts read with Rule 80(3), belated non-filing of Form GSTR-9C along with GSTR-9 amounts to failure to furnish the annual return as required by Section 44, justifying levy of late fee – Madhu Agencies Vs. State Tax Officer – Madras High Court Read Post »

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 »

N. Chetia and Sons Trading and Ors. Vs. State of Assam and Ors. – Gauhati High Court

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N. Chetia and Sons Trading and Ors. Vs. State of Assam and Ors. – Gauhati 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 »

B.R. Construction Company Vs. Deputy Director and Ors. – Rajasthan High Court

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B.R. Construction Company Vs. Deputy Director and Ors. – Rajasthan High Court Read Post »

M.K.N.Coconut Industries Vs. The State Tax Officer (Intelligence) – Madras High Court

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M.K.N.Coconut Industries Vs. The State Tax Officer (Intelligence) – Madras High Court Read Post »

Cengres Tiles Ltd. Vs. State of Gujarat and Ors. – Gujarat High Court

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Cengres Tiles Ltd. Vs. State of Gujarat and Ors. – Gujarat High Court Read Post »

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