Dr. Avinash Poddar
21 articles written by Dr. Avinash Poddar on ConsultEase.
GST LitigationTelangana HC in the case of M/s Golden Mesh Industries Vs. Assistant Commissioner State Tax
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 best of their knowledge? Whether penalty can be levied without mentioning under which section
GST LitigationDelhi HC in the case of Roshni Sana Jaiswal Vs. Commissioner of central taxes GST Delhi
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 initiated against the company and not against the director? Brief Facts
GST LitigationMadras High court in the case of Tvl. Mehar Tex
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 under one head of SGST due to technical error? Relevant Section /
GST LitigationMadras HC Order in the case of M/S DY Beathel Enterprises Vs. State Tax Officer
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 of the Case: • The petitioners herein are dealers, registered with Nagercoil Assessment
GST LitigationTelangana HC in the case of Vijay Metal Vs. The Deputy Commercial Tax Officer
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 first and then the goods of longer distance or
GST LitigationKarnataka HC in the case of M/s NMDC Vs. The Authority for Advance Ruling
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 Rectification of mistake application. Brief Facts of the
GST LitigationBombay HC in the case of Praful Nanji Satra Vs. State of Maharashtra
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 specified sections? Whether Joint Commissioner can issue direction for provisional attachment of bank
Gujarat HC in the case of Basant Pherumal Makhija Versus State of Gujarat
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 showing any record about its manufacturing activity and has applied for regular bail. Brief
Telangana HC in the case of M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax
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 Facts of the Case: • Petitioner’s bank account was provisionally attached on 07.06.2019 by
Gujarat HC in the case of Asian Organo Industries Versus The Principal Commissioner of Customs
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 drawback on export of goods. Brief Facts of the Case: • Petitioner is engaged
Patna HC in the case of Pinax Steel Industries Pvt Ltd Versus State of Bihar
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 petitioner is pure violation of principles of natural justice. Brief Facts of
Bombay HC in the case of GST Practitioners Association Versus Union Of India
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 Return for the FY 2019-20 in the state of Maharashtra under Sec 44 of