Tag: gst

  • GST Judgement – Goods In Transit

    ALLAHABAD HIGH COURT Bishnu Supply Co. …..AppellantV/sState of U.P. and Another …..Respondent Honble JusticeShekhar B. Saraf and Manish Kumar Nigam, JJ. Date : 21/09/2024 Appearance:Shubham Agrawal for the Petitioner.C.S.C. for the Respondent.  Issues Involved :-  Case referred/cited :-Halder Enterprises Versus State of U.P. and others — [2023] 67 S.K. Trading Co And Another Versus Additional Commissioner Grade 2 (Appeal) and Another —…

  • Detailed Analysis of Section 128A

    The Finance (No. 2) Bill 2024 introduced a significant amendment by incorporating Section 128A into the tax legislation. This provision aims to offer an amnesty by waiving interest and penalties in specific cases of tax proceedings under Section 73. The amendment targets the tax payable for the period from 1st July 2017 to 31st March 2020. This article delves into…

  • GST JUDGEMENT – WRIT PETITION

    ALLAHABAD HIGH COURT WRIT TAX NO. – 1420 OF 2024 Bankey Bihari Plywood Industries Private Limited …..AppellantV/sState of U.P. and Another …..Respondent Honble JusticeShekhar B. Saraf and Manjive Shukla, JJ. Date : 06/09/2024 Appearance:Vishwjit for the Petitioner.C.S.C. for the Respondent.  Issues Involved :-  Case referred/cited :-Mahaveer Trading Company Versus Deputy Commissioner, State Tax and another — [2024] 70 TAXLOK.COM 011 (Allahabad), 2024:AHC:38820-DB JUDGMENT 1. This…

  • GST Judgement

    MADHYA PRADESH HIGH COURT WRIT PETITION NO. 21645 OF 2024 Deepak Singhal …..AppellantV/sUnion of India and Others …..Respondent Honble JusticeSushrut Arvind Dharmadhikari and Duppala Venkata Ramana, JJ. Date : 30/08/2024 Appearance:Shri Shashwat Seth-Advocate for the Petitioner.Shri Sudeep Bhargava-Deputy Advocate General for the Respondent.Case Disposed of Issues Involved :– The court quashed the FIR against the petitioner involved in GST-related allegations, ruling…

  • GST Judgement – GST on Royalty

    ALLAHABAD HIGH COURT  Falgungiri Mines …..AppellantV/sUnion of India and 4 Others …..Respondent Honble JusticeShekhar B. Saraf and Vikas Budhwar, JJ. Date : 31/08/2024 Appearance:Ishir Sripat, Satyarth Agarwal, Siddharth Agrawal for the Petitioner.A.S.G.I., C.S.C., Priyanka Midha for the Respondent.Case Adjourned Issues Involved :- Issue is related to applicability of GST on the royalty payable by the miners. list this case along…

  • GST Judgement – Attachment of Bank Account

    BOMBAY HIGH COURT WRIT PETITION NO. 8631 OF 2023 Chotu Lal …..AppellantV/sUnion of India and Ors. …..Respondent Honble JusticeK.R. Shriram and Jitendra Jain, JJ. Date : 26/08/2024 Appearance:Mr. Brijesh Pathak for the Petitioner.Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav, Mr. Rupesh Dubey and Mr. Ashutosh Mishra for the Respondent.  Issues Involved :-  JUDGMENT 1. On 26th September 2023 the following order came…