Home Tags High Court Judgment

Tag: High Court Judgment

GST registration revocation allowed as delay in invoking Rule 23 condoned subject to payment of dues
Case Laws

GST registration revocation allowed as delay in invoking Rule 23 condoned subject to payment of dues

Kirti Gupta -
0
Delay in seeking revocation of cancelled GST registration condoned where taxpayer agreed to pay dues and comply with formalities
Case Laws

Delay in seeking revocation of cancelled GST registration condoned where taxpayer agreed to pay dues and comply with formalities

Kirti Gupta -
0
GST registration cancellation set aside; court allowed revocation on deposit of dues following earlier Mohanty Enterprises precedent
Case Laws

GST registration cancellation set aside; court allowed revocation on deposit of dues following earlier Mohanty Enterprises precedent

Kirti Gupta -
0
GST adjudication order quashed as it lacked reasoning and violated principles of natural justice
Case Laws

GST adjudication order quashed as it lacked reasoning and violated principles of natural justice

Kirti Gupta -
0
Writ petition dismissed as Court declined interference citing availability of statutory appellate remedy under Section 107 of CGST Act despite plea of defective show cause notice covering multiple tax periods.
Case Laws

Writ petition dismissed as Court declined interference citing availability of statutory appellate remedy under Section 107 of CGST Act despite plea of defective show cause notice covering multiple tax periods.

Kirti Gupta -
0
GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and Supreme Court precedent
Case Laws

GST assessment order quashed as absence of Document Identification Number (DIN) rendered it invalid under CBIC circular and Supreme Court precedent

Kirti Gupta -
0
GST registration cancellation set aside as Court held restoration permissible upon filing pending returns and payment of tax, interest, fine, and penalty
Case Laws

GST registration cancellation set aside as Court held restoration permissible upon filing pending returns and payment of tax, interest, fine, and penalty

Kirti Gupta -
0
GST cancellation order set aside as municipal board’s constitutional duties would be hampered and dues were cleared
Case Laws

GST cancellation order set aside as municipal board’s constitutional duties would be hampered and dues were cleared

Kirti Gupta -
0
Show-cause notice under Section 73 quashed as retrospective amendment to Section 16 validated ITC claims for FY 2018-19, rendering departmental action redundant
Case Laws

Show-cause notice under Section 73 quashed as retrospective amendment to Section 16 validated ITC claims for FY 2018-19, rendering departmental action redundant

Kirti Gupta -
0
Statutory stay under GST upheld where Tribunal not functional, with direction to file appeal upon Tribunal’s constitution
Case Laws

Statutory stay under GST upheld where Tribunal not functional, with direction to file appeal upon Tribunal’s constitution

Kirti Gupta -
0
1...4567Page 5 of 7