Tag: gst

  • Understanding Blocked Credit in GST for Motor Vehicles

    Understanding Blocked Credit in GST for Motor vehicles The Goods and Services Tax (GST) regime in India has specific provisions that restrict the availment of Input Tax Credit (ITC) on certain goods and services, commonly referred to as ‘Blocked Credit.’ One of the areas where ITC is often scrutinized is in the context of Motor vehicles. This…

  • Judgment – Tax Liability

    HIGH COURT OF CALCUTTA   SREI EQUIPMENT FINANCE LIMITED ……………………………………….. Appellant V KARUR VYSYA BANK …………… Respondent   MOUSHUMI BHATTACHARYA, J.     Date: February 23, 2024   Appearances Mr. Swatarup Banerjee, Adv. Mr. Rajib Mullick, Adv. Mr. Biswaroop Ghosh, Adv. for The Petitioner. Ms. Sweta Gandhi, Adv. for The Respondent.   JUDGMENT   The…

  • GST Judgment – Natural Justice

    MADRAS HIGH COURT   Annai Earth Movers, Represented By Its Proprietor S. Rajasekar …..Appellant V/s The Assistant Commissioner (ST) (FAC), Chennai …..Respondent   Hon’ble Justice   Senthilkumar Ramamoorthy, J.   Date : 27/06/2024   Appearance:   Ms. N. Janani for Mr. Adithya Reddy for the Petitioner. Mr. T.N.C. Kaushik, AGP (T) for the Respondent.  …

  • GST Judgment – Writ Petition

    MADRAS HIGH COURT   Jayanth Ship Chandlers, Represented By Its Proprietor S. Jayasingh Raja …..Appellant V/s The State Tax Officer, Tuticorin …..Respondent   Hon’ble Justice   C. Saravanan, J.     Date: 25/06/2024   Appearance:   Mr. A. Satheesh Murugan for the Petitioner. Mr. R. Suresh Kumar Additional Government Pleader for the Respondent.   Case…

  • GST Judgment – Attachment of Bank Account

    Siddha Mahajan Pvt. Ltd. …..Appellant V/s Union of India …..Respondent   Hon’ble Justice   Alok Mathur and Arun Kumar Singh Deshwal, JJ.   Date: 28/06/2024   Appearance:   Mukesh Kumar Tewari for the Petitioner. A.S.G.I., C.S.C., Digvijay Nath Dubey, Rakesh Kumar Singh for the Respondent.   Case Disposed of   Issues Involved: Grievance raised by…

  • Recovery Proceedings under GST: A Deep Dive

    The Goods and Services Tax (GST) Act, 2017, has laid down comprehensive guidelines for recovery proceedings under Sections 78, 79, and 80. This article aims to provide an in-depth understanding of these sections and their implications. Section 78: Initiation of Recovery Proceedings Section 78 of the Central Goods and Services Tax (CGST) Act, 2017, deals with the initiation of…