GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
Supreme Court in the case of Jayant Versus The State of Madhya Pradesh
Case Covered: Jayant Versus The State of Madhya Pradesh Facts of the Case: Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 11.05.2020 passed by the High Court of Madhya Pradesh, Bench at Indore in M.Cr.C No. 49338/2019 and M.Cr.C. No. 49972/2019, the original petitioner as well as the State of Madhya Pradesh have preferred the present appeals. By the impugned common judgment and order, the High Court has dismissed the aforesaid applications filed under Section 482
CA Shafaly Girdharwal
GST LitigationSection 16(4) challenged in Calcutta high court in Rainbow infrastructure
Section 16(4) challenged in Calcutta high court Section 16(4) of the CGST Act is a provision to put a time bar on the availability of ITC. It says that ITC for the previous year shall be available only up to the filing of the Annual
Breaking -SC upheld the constitutional validity of GST on lotteries
SC upheld the constitutional validity of GST on lotteries It was controversial for a long. The taxability of the lottery was challanged. It is taxable at 12% and 28%. The value of a lottery ticket is deemed to be inclusive of tax. It was posing
Supreme Court in the case of Paramvir Singh Saini Versus Baljit Singh
Case Covered: Paramvir Singh Saini Versus Baljit Singh Facts of the Case: This Court, vide Order dated 03.04.2018 in SLP (Crl) No. 2302 of 2017, reported as Shafhi Mohammad v. State of Himachal Pradesh (2018) 5 SCC 311, directed that a Central Oversight Body (hereinafter
Kerala HC in the case of K.U.Niyas Versus The Assistant Commissioner
Case Covered: K.U.Niyas Versus The Assistant Commissioner Facts of the Case: The petitioner has approached this Court impugning Ext.P2 series of demand cum recovery notices issued to him under the GST Act. It would appear that Ext.P2 series of demand notices were issued to the
Madhya Pradesh HC in the case of Akash Garg Versus The state of M.P.
Case Covered: Akash Garg Versus The state of M.P. Facts of the Case: Instant petition invoking writ and supervisory jurisdiction of this Court under Articles 226 and 227 of Constitution prays for following reliefs:- “(i) This Hon’ble Court may kindly be pleased to call for
Supreme Court in the case of Assistant Commissioner (CT) Versus M/s. Glaxo Smith Kline Consumer Health Care Limited
Case Covered: Assistant Commissioner (CT) Versus M/s. Glaxo Smith Kline Consumer Health Care Limited Facts of the Case: The moot question in this appeal emanating from the judgment and order dated 19.11.2018 in Writ Petition No. 39418/2018 passed by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh is: whether the High Court
Supreme Court in the case of Madras Bar Association Versus Union of India
Case Covered: Madras Bar Association Versus Union of India Facts of the Case: This Court is once again, within the span of a year, called upon to decide the constitutionality of various provisions concerning the selection, appointment, tenure, conditions of service, and ancillary matters relating
High Court Should Be Loathe To Entertain The Writ Petitions Questioning The Seizure of Goods: SC
High Court Should Be Loathe To Entertain The Writ Petitions Questioning The Seizure of Goods: SC What is it about? Interim orders were passed by the Allahabad High Court directing the GST authority to release the seized goods on deposit of security or on furnishing
Madras HC in the Case of Tvl.Lourdes Matha Cashew Industries Versus The Union of India
Case Covered: Tvl.Lourdes Matha Cashew Industries Versus The Union of India Facts of the Case: The case of the petitioner is that he was issued a provisional Registration Certificate, dated 26.06.0217 under the Goods and Service Act by the fifth respondent. According to him, he
Madras HC in the case of Urbanclap Technologies India Pvt Ltd
Case Covered: Urbanclap Technologies India Pvt Ltd Versus State Tax Officer Facts of the Case: The challenge is to three orders of assessment, all dated 14.02.2020, passed in terms of the provisions of the Central Goods and Services Tax, 2017 (in short ‘Act’) for the
Gujarat HC in the case of Cosmo Films Limited Versus Union of India- Updated with SC order on 28 April 2023
Supreme Court update- On 28 April 2023, supreme court reversed the decision of the Gujarat high court. The court said that the decision was arbitrary.The order of the Gujarat high court was set aside. In para 75 of the judgment following was pronounced- “75. For