CGST 64

Nxtify Technologies Pvt. Ltd. Vs. Union of India and Ors. – Patna High Court

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Nxtify Technologies Pvt. Ltd. Vs. Union of India and Ors. – Patna High Court Read Post »

Salvage Energy Solutions Pvt. Ltd. Vs. Assistant Commissioner of Commercial Taxes and Ors. – Karnataka High Court

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Salvage Energy Solutions Pvt. Ltd. Vs. Assistant Commissioner of Commercial Taxes and Ors. – Karnataka High Court Read Post »

JVS Agencies Vs. Superintendent Range-III, Thiruvottiyur Division – Madras High Court

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JVS Agencies Vs. Superintendent Range-III, Thiruvottiyur Division – Madras High Court Read Post »

Indubaala Enterprises LLP Vs. Deputy Commissioner, Special Circle, Eluru Division and Ors. – Andhra Pradesh High Court

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Indubaala Enterprises LLP Vs. Deputy Commissioner, Special Circle, Eluru Division and Ors. – Andhra Pradesh High Court Read Post »

Lead Factory Vs. Assistant Commissioner of Commercial Taxes and Ors. – Karnataka High Court

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Lead Factory Vs. Assistant Commissioner of Commercial Taxes and Ors. – Karnataka High Court Read Post »

Katakam Infra Projects India Pvt. Ltd. Vs. Assistant Commissioner State Tax, Markapur Circle and Ors. – Andhra Pradesh High Court

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Katakam Infra Projects India Pvt. Ltd. Vs. Assistant Commissioner State Tax, Markapur Circle and Ors. – Andhra Pradesh High Court Read Post »

Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court

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Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras 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 »

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 »

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 »

Buckbox Infotech Pvt. Ltd. Vs. Director General of GST Intelligence Through Concerned Officer and Ors. – Gujarat High Court

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Buckbox Infotech Pvt. Ltd. Vs. Director General of GST Intelligence Through Concerned Officer and Ors. – Gujarat High Court Read Post »

Bajaj International Realty Pvt. Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court

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Bajaj International Realty Pvt. Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court Read Post »

Macmet Engineering Ltd. Vs. State Tax Officer-III, (Intelligence) – Madras High Court

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Macmet Engineering Ltd. Vs. State Tax Officer-III, (Intelligence) – Madras High Court Read Post »

Loksatya Media Pvt. Ltd. Vs. Commissioner of Central Goods and Service Tax and Anr. – Delhi High Court

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Loksatya Media Pvt. Ltd. Vs. Commissioner of Central Goods and Service Tax and Anr. – Delhi High Court Read Post »

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court

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SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court Read Post »

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