Validity of Order for Demand Notice - The case involved a ...

Petitioner's Appeal Allowed Despite Supplier's GST Breach; Must Pay Part of Disputed Tax Before Full Appeal Proceeds.

April 3, 2024

Case Laws GST HC

Validity of Order for Demand Notice - The case involved a dispute over Input Tax Credit (ITC) availed by the petitioner for purchases made from a supplier who failed to fulfill certain GST obligations. The Department issued a demand to recover the ITC, alleging contravention of relevant provisions. The petitioner, however, argued procedural irregularities, asserting that the adjudication authority passed orders without proper consideration of their submissions. They claimed unawareness of the proceedings until orally informed about the recovery by the Department. The High Court, considering the petitioner's contentions, condoned the delay in filing the appeal and directed them to pay a portion of the disputed tax before preferring the appeal.

View Source

← Previous Next →

Validity of Order for Demand Notice - The case involved a ...

Petitioner's Appeal Allowed Despite Supplier's GST Breach; Must Pay Part of Disputed Tax Before Full Appeal Proceeds.

April 3, 2024

Case Laws GST HC

You may also like:

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

The High Court found that the respondents failed to properly consider the petitioner's contentions regarding the retrospective cancellation of GST registration of its...

Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

Validity of detention order - The petitioner argued that being a buyer from a GST-registered supplier, they had no means or obligation to verify the supplier's...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court...

Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of...

CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...

Quick Updates: