Case Law Thiruchy Royal Steels vs. Deputy State Tax Officer
ISSUE INVOLVED Validity of Writ Petition when alternate remedy is available under the provision of the applicable act HELD THAT Where conveyance was intercepted and order of detention under section 129(1) was passed on ground of mismatch of delivery address, since...
Case Laws Durge Metals vs. Appellate Authority and Joint Commissioner State Tax
ISSUE INVOLVED Issued show cause notice being vague disabling the assesse from replying to it. HELD THAT Since show cause notice issued to assessee was vague to extent of not communicating relevant information and material, same was to be quashed with a liberty to...Case Law – Sidhivinayak Chemtech (P.) Ltd. vs. Principal Commissioner CGST
ISSUE INVOLVED Lack of jurisdiction. Fraudulently transfer of ITC. Availing ITC through fraudulent means using dummy companies. HELD THAT Principal Commissioner, CGST, Meerut did not have jurisdiction in respect of territories where petitioner’s principal place...
