Category: GST
Petitioner signifying ‘No’ in prescribed column to mark his choice to avail personal hearing, have no legal consequence. Opportunity of personal hearing mandatory u/s 75(4) of UPGST Act- – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has reiterated the principle of law that a …
Order passed u/s 74 of UPGST Act quashed as opportunity of hearing not granted In a recent judgment and order the Hon’ble Allahabad High Court has quashed order passed u/s 74 of UPGST Act as opportunity of hearing not granted to the assessee. ABCAUS Case Law Citation:ABCAUS 4002 …
High Court frowns at Provisional attachment orders passed u/s 83(1) GST lifted only their illegality being questioned In a recent judgment, the Hon’ble Allahabad High Court has expressed displeasure over not lifting of Provisional attachment orders passed under section 83(1) of CGST Act and lifted only their illegality …
GST Registration cancellation order passed without application of mind quashed by High Court In a recent judgment, the Hon’ble Allahabad High Court has quashed GST Registration cancellation order passed without application of mind being violative of Article 14 of the Constitution of India. ABCAUS Case Law Citation:ABCAUS 3970 …
Confiscation of stock under GST Act cannot be made on the basis of eye estimation only Confiscation of stock u/s 130 of GST Act cannot be made on the basis of eye estimation only- Allahabad High Court quashed confiscation of goods and levy of penalty ABCAUS Case Law …
Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 : GSTN Advisory GSTN has issued an advisory on auto-population of the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 A new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 is …
Self Enablement For e-Invoicing If your turnover exceeds INR 5 crores in the financial year 2023-2024 – GSTN Advisory 1. If your turnover exceeds INR 5 crores in the financial year 2023-2024, you will be required to start e-Invoicing from the next financial year, i.e., from 1st April …
High Court grants bail as order of arrest only stated assessee as master mind of the fake GST ITC racket and required to be arrested immediately. Arrest was not made for non cooperation and no remand was sought In a recent judgment, High Court has granted bail to …
Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST Act is without jurisdiction and illegal– Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has quashed and set aside set aside a penalty order …
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section 67 of the Act – Allahabad High Court In a recent judgment, the Hon’ble Hon’ble High Court has set aside a penalty order passed u/s 129(3) of GST …
