Judgement

Product held to fall under Entry 226 of Schedule II GVAT Act; Revenue appeal dismissed

Mint Orange 2022 Classified as Industrial Input; Gujarat HC Rejects Residuary Tax Entry

Revenue cannot revive bogus purchase additions under Income-tax Act when identical allegations have already failed before CESTAT

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

High Court reiterates that statutory timelines under CGST Act are mandatory and cannot be diluted through writ jurisdiction

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

The Court observed that Section 16(4) starts with the words "Notwithstanding anything contained in sub-section (4)", which means that Section 16(5) overrides Section 16(4).

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

The court quashed the GST order, holding that the GST authority did not follow the mandatory procedure while issuing the order.

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

The High Court quashed an ex parte GST order due to violation of natural justice and directed the tax department to restart proceedings after giving the taxpayer a proper opportunity for a hearing.

Explore Our Blogs

Mint Orange 2022 Classified as Industrial Input; Gujarat HC Rejects Residuary Tax Entry

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC

Mentioning "NA" in Personal Hearing Column Violates Section 75(4): Allahabad HC Sets Aside GST Order

Ex Parte GST Order Set Aside Over Defective SCN and Denial of Hearing: Allahabad HC