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Anticipatory bail granted to tax practitioner as Court held his role limited to GST registration without proof of involvement in fraudulent ITC claim
Case Laws

Anticipatory bail granted to tax practitioner as Court held his role limited to GST registration without proof of involvement in fraudulent ITC claim

Kirti Gupta -
0
GST demand quashed as rejection of reply without addressing objections on GSTR-3B vs e-way bill mismatch held unsustainable
Case Laws

GST demand quashed as rejection of reply without addressing objections on GSTR-3B vs e-way bill mismatch held unsustainable

Kirti Gupta -
0
Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance
Case Laws

Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance

Kirti Gupta -
0
Transitional credit denial under Section 140 JGST Act quashed as Court held adjudication of pre-GST ITC eligibility must be under repealed laws, not under Section 73 CGST Act
Case Laws

Transitional credit denial under Section 140 JGST Act quashed as Court held adjudication of pre-GST ITC eligibility must be under repealed laws, not under Section 73 CGST Act

Kirti Gupta -
0
Anticipatory bail denied as custodial interrogation deemed necessary in GST-linked forgery and misappropriation case
Case Laws

Anticipatory bail denied as custodial interrogation deemed necessary in GST-linked forgery and misappropriation case

Kirti Gupta -
0
Blacklisting upheld as repeated delay in supplies justified government action despite plea of procedural irregularities
Case Laws

Blacklisting upheld as repeated delay in supplies justified government action despite plea of procedural irregularities

Kirti Gupta -
0
Adjudication orders quashed as ex-parte proceedings under GST were held without opportunity of hearing in violation of Sections 75(4) & 75(5)
Case Laws

Adjudication orders quashed as ex-parte proceedings under GST were held without opportunity of hearing in violation of Sections 75(4) & 75(5)

Kirti Gupta -
0
Refund rejection quashed as extraneous conditions imposed by authorities were held contrary to GST Act, Rules, and binding circulars
Case Laws

Refund rejection quashed as extraneous conditions imposed by authorities were held contrary to GST Act, Rules, and binding circulars

Kirti Gupta -
0
GST reimbursement directed as withholding of GST impact on pre-GST contracts was held arbitrary, violating fairness and equality principles
Case Laws

GST reimbursement directed as withholding of GST impact on pre-GST contracts was held arbitrary, violating fairness and equality principles

Kirti Gupta -
0
GST demand quashed as unsigned notices and orders were held invalid for not being digitally signed under Rule 26(3)
Case Laws

GST demand quashed as unsigned notices and orders were held invalid for not being digitally signed under Rule 26(3)

Kirti Gupta -
0
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