Judgement

High Court quashes GST seizure and penalty where only error was incorrect PIN code in e-way bill, holding it a minor clerical lapse protected under Section 126.

Wrong PIN Code in E-Way Bill Can’t Trigger GST Seizure When Address Is Correct: HC

Assessment Order Passed After Recall Under Section 32 Held Within Limitation Due to Supreme Court’s Suo Motu Orders

COVID Limitation Extension Applies to VAT Assessments: HC Upholds Tribunal Order

The court ruled that since the GST department had already participated in the insolvency proceedings and filed its claims, it cannot raise new demands.

No GST Demand Can be Raised For Previous Period Once Resolution Plan is Approved: Delhi High Court

Gujarat High Court set aside GST rectification order for breach of natural justice due to denial of hearing.

Gujarat High Court Quashes GST Rectification Order for Violation of Natural Justice

Articles

The total demand amounts to Rs 61.19 lakh, which has arisen due to the disallowance of ITC as per the GST law during the said financial years.

GST Dept Imposes GST Demand of Rs 61.19 Lakh Over Disallowance of ITC on Kotak Mahindra Bank

The Delhi High Court held that GST demands for periods before insolvency cannot be raised once a resolution plan is approved.

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Wrong PIN Code in E-Way Bill Can’t Trigger GST Seizure When Address Is Correct: HC

COVID Limitation Extension Applies to VAT Assessments: HC Upholds Tribunal Order

No GST Demand Can be Raised For Previous Period Once Resolution Plan is Approved: Delhi High Court

Gujarat High Court Quashes GST Rectification Order for Violation of Natural Justice

GST Dept Imposes GST Demand of Rs 61.19 Lakh Over Disallowance of ITC on Kotak Mahindra Bank

No GST Demand Can be Raised After IBC Resolution Plan Approval: Rules High Court