Cancellation of registration of petitioner - seeking specific ...

Court Denies Manual GSTR-3B Filing Without Tax Payment Due to Substantial Outstanding Liability and Penalties.

June 2, 2021

Case Laws GST HC

Cancellation of registration of petitioner - seeking specific direction to the respondent to permit the petitioner to file GSTR-3B manually while enabling credit without insisting for cash portion of tax liability - In the present case, the total outstanding liability as reflected from the record prima facie appears to be huge with interest and penalty and therefore, unless and until its liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case - HC

View Source

← Previous Next →

Cancellation of registration of petitioner - seeking specific ...

Court Denies Manual GSTR-3B Filing Without Tax Payment Due to Substantial Outstanding Liability and Penalties.

June 2, 2021

Case Laws GST HC

You may also like:

The High Court dismissed the writ petition. The petitioner failed to file GSTR-3B returns and discharge the tax liability, despite having self-assessed and filed GSTR-1....

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of...

HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies...

One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

The court held that the petitioner was denied the principles of natural justice by not being given a reasonable opportunity to contest the tax demand on merits regarding...

The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural...

The Central Board of Indirect Taxes and Customs has extended the due date for filing GSTR-3B returns for October 2024 till 30th November 2024 for registered persons...

Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication...

Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made...

Due date of payment of tax under GST - last date off filing of return - Requirement of filing of GSTR-3 return in addition to GSTR-3B return - Validity of Circular...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Quick Updates: