Table of Contents CommentPleadingFactsObservationDownload pdf[Hemant Taneja vs State Of U.P. And 3 Others] Comment The Court observed that the petitioner had fulfilled their obligations under the GST Act by generating digital documents and providing physical copies during inspection. The imposition of penalty was deemed unjustified,
Table of Contents CommentPleadingFactsObservationDownload pdf[ M/S Garg Enterprises vs State Of U.P. And 2 Others] Comment The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act. Pleading The petitioner,
Table of Contents CommentPleadingFactsObservationDownload the pdf[M/s.SL Lumax Limited vs Deputy Commissioner of State Taxes-II] Comment The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and precedents
Table of Contents CommentPleadingFactsObservationDownload pdf[Gurdeep Singh vs Nagar Ayukt Nagar Nigam Moti Jheel] Comment The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness
Table of Contents CommentPleadingFactsObservationDownload pdf[ M/S Gaurav Enterprises vs State of U.P] Comment The court allows the present writ petition, setting aside the order dated 25.11.2022, and remits the matter to the Assistant Commissioner, State Tax, Sector-6, Aligarh, to issue a fresh notice with a
Table of Contents CommentPleadingFactsObservation Comment The Taxpayer wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself.
Table of Contents CommentPleadingFactsObservationDownload pdf[Nexus Motors Private Limited vs The State of Bihar] Comment The court’s decision to allow compliance with the conditions stated in the notification, despite the petitioner’s situation, reflects a balanced approach to ensure fairness in tax appeal matters. Pleading Nexus Motors
Table of Contents CommentPleadingFactsObservationDownload pdf[M/S Sanjay Sales Agency vs State of U.P] Comment The court’s decision to set aside the penalty order and direct a fresh assessment aligns with principles of fairness and adherence to legal requirements. It underscores the importance of establishing intent to
Table of Contents IntroductionProcessed Pulses: A Taxing DebateBrokerage in Agricultural Transactions: A Standardized Tax TreatmentNavigating Complexity: Implications and Conclusion Introduction The recent rulings by the Andhra Pradesh Authority for Advance Rulings (AAR) have brought clarity and raised questions regarding the Goods and Services Tax (GST)
Table of Contents Impact of Revised GST Rates on Infrastructure ProjectsChallenges Faced by Local AuthoritiesCase Study: Usman Road Bridge ProjectChanges in GST Rates for ContractsTimeline of ImplementationImpact on Project AllocationsDirectives from Municipal Administration MinisterEfforts to Streamline Construction Impact of Revised GST Rates on Infrastructure Projects
