ISSUE INVOLVED 1. Provisional Attachment of Bank Accounts under {Section 83 of CGST Act,2017}.2. Expiry of statutory period of one year for...
Budgets
Case Laws Singh Caterers and Vendors vs. Union of India
ISSUE INVOLVED Challenging the audit report issued under Section 65(6) through filing a writ petition. HELD THAT Since assessing officer found no...
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...
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...
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...
Case Laws McDonalds India (P.) Ltd. vs. Additional Commissioner CGST Appeals-II
ISSUE INVOLVED Whether the Petitioner is an intermediary within the meaning of Section 2(13) of the IGST Act in respect of services given under the...
The Impact of GST on Service Providers
The Implications of GST on Service Providers: Is Compliance Mandatory? Compliance with GST is mandatory for all service providers whose aggregate...
Case Laws Badri Prasad Yadav vs. State of Bihar
ISSUE INVOLVED Dismissal of appeal due to delayHELD THAT Writ petition filed against dismissal of appeal under section 107, after 65 days from date...
Case Law – Enterprises vs. Assistant Commissioner State Tax
ISSUE INVOLVED Whether cash credit facility can be attached by provisional attachmentorder?HELD THAT Cash credit facility is not a debt and hence...
Case Law – Amrinder Singh vs. State of Punjab
ISSUE INVOLVED Concession of bail in a case fraudulent passing ITC when similarly situated co-accused had been granted bail.HELD THAT Given the fact...