Case Study

RATIO OF LATEST JUDGEMENTS HCL Infotech v. Commissioner, Commercial Tax & Another, WRIT TAX No. – 1396 of 2024 (Allahabad High Court) Show Cause Notice under Section 74 of CGST Act,2017 cannot be issued again by the Proper Officer on a similar issue which is already dropped through order under Section 73 of CGST Act,2017. […]

RATIO OF LATEST  JUDGEMENTS Atulya Minerals Jurudi v Commissioner of State Tax, Cuttak W.P.(C) No. 22157 of 2024 (Orissa High Court) ITC in the credit ledger cannot be blocked by the GST Authorities without giving any reasons in writing. The Hon’ble High Court held that by virtue of Rule 86A (1) that there can be […]

LATEST JUDGEMENTS  Dinesh Kumar Pradeep Kumar v Add. Commissioner WRIT TAX No. 1082 of 2022 (Allahabad High Court) Proceedings under Section 130 (confiscation of goods) could not be effectuated, if excess stock on the basis of eye measurement is found at time of survey. The better course would be to initiate proceedings under Section 73 […]

LATEST JUDGEMENTS NATIONAL PLASTO MOULDING VS STATE OF ASSAM, WP(C)/2863/2022 (GAUHATI HIGH COURT) A purchasing dealer cannot be punished for the act of the selling dealer in case the selling dealer had failed to deposit the tax collected by it, the Show Cause Notices issued to the purchasing dealer were set aside by placing its […]