Dr. Avinash Poddar

Case Covered:
M/s Golden Mesh Industries

Vs.

Assistant Commissioner State Tax
Issue:

Whether the best judgement order can be passed without stating by which method the principal amount arrived at the […]

Case Covered:
Roshni Sana Jaiswal

Vs.

Commissioner of central taxes GST Delhi
Issue:
Whether bank account of a director of the company can be provisionally attached where proceeding u/s 67 of the act was […]

Case Covered:
Tvl. Mehar Tex

Versus

The Commissioner of Central GST and Central Excise
Issue:
Whether refund of CGST and IGST can be denied on the ground that his petitioner’s claim got consolidated u […]

Case Covered:
M/S DY Beathel Enterprises

Versus

State Tax Officer
Issue:
Whether the input tax credit availed by the purchaser can be questioned without taking any action against the seller?
Brief Facts […]

Case Covered:
Vijay Metal

Versus

The Deputy Commercial Tax Officer
Issue:
Whether it is mandatory that when a truck is carrying goods of TWO e-Way Bills then it has to unload the goods of shorter distance […]

Case Covered:
M/s NMDC

Vs.

The Authority for Advance Ruling
Issue:
The date for the purpose of calculation of time barring shall be the date of the original order by AAR or the date of order of […]

Case Covered:
Praful Nanji Satra

Vs.

State of Maharashtra and Others
Issue:
Whether the bank account can be attached by the departmental officer without having any pending proceeding under any of the […]

Case Covered:
Basant Pherumal Makhija

Versus

State of Gujarat
Issue:
The applicant was arrested on 09.12.2020, for the allegations of total evasion of GST and disposing of the manufactured goods without […]

Case Covered:
M/s KMC Constructions Ltd.

Versus

Principal Commissioner of Central Tax
Issue:
Provisional attachment of the bank account of the petitioner continued even after the expiry of 1 year.
Brief […]

Case Covered:
Asian Organo Industries

Versus

The Principal Commissioner of Customs
Issue:
IGST refund was withheld on the grounds that petitioner has availed Higher duty drawback instead of on lower duty […]

Case Covered:
Pinax Steel Industries Pvt Ltd

Versus

State of Bihar
Issue:
Authority has passed the order without giving an opportunity of personal hearing and also not considered the reply filed by the […]

Case Covered:
GST Practitioners Association

Versus

Union Of India
Issue:
Goods and Service Tax Practitioners’ Association, has filed a writ petition seeking for extension of the due date for filing Annual […]

Case Covered:
M/s Asiatic Clinical Research Pvt Ltd

Versus

Union Of India
Issue:
Refund applications under Section 54 of the CGST Act, 2017 of the petitioner were rejected by the departmental authority […]

Case Covered:
High Court of Allahabad

in the matter of

Anandeshwar Traders Vs. The state of U.P.
Issue:
Petitioners have generated 2 Eway bills for the movement of goods and the goods in transit were […]

Can both SGST and then CGST proceed with proceedings for same offence and arrest?
We have filed a petition before the Hon’ble Gujarat High Court against such an act of CGST.
Brief Facts
Allegation of the d […]

I am happy to share that in the matter of M/s Jariwala Sales Pvt Ltd Vs Union of India SCA No 5781 of 2020 the petitioner has challenged Rule 86A of the CGST Rules 2017.
Hon’ble Gujarat High Court has issued n […]

Friends
Happy to share an update with regards to Section 16(4) of the CGST Act. This is being shared for the benefit of one and all.
The petitioner received Notice and was asked to pay the amount equivalent to […]

Nowadays we continuously are getting information that so and so person is arrested due to the fake invoice/fraudulent ITC etc.
QUESTION before the Hon’ble Court does they have the power to ARREST prior to a […]

Case covered:
TIMES HEAVEN CLUB PVT. LTD.

Versus

UNION OF INDIA
Facts of the case:
A lot of notices are being sent by way of mail as well as in hard copy with regards to the reversal of input tax credit […]

Introduction: IGST refund inspite of duty drawback on higher rate
Happy to Share for the benefit of all, that today in the matter of Petitioner is M/s Precot Meridien Limited. , I argued before *Madurai Bench of […]