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Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

Manjunatha Oil Mill Vs Assistant Commissioner (ST) (FAC)

Post Under: GST| Judiciary


GST Section 74 Proceedings Not Sustainable If Tax & Interest Settled Before Issuance Show Cause Notice (SCN)

GST Section 74 Proceedings Not Sustainable If Tax & Interest Settled Before Issuance Show Cause Notice (SCN) 

In a landmark decision,

Post Under: GST| Judiciary


Two parallel proceedings in respect of the same period are not permissible under GST Law

Two parallel proceedings in respect of the same period are not permissible under GST Law

The Hon’ble Guwahati High Court in

Post Under: GST| Judiciary


Cash is not goods and GST Officer cannot seize it. Delhi High Court directed authorities to return seized cash along with interest.

Cash is not goods and GST Officer cannot seize it. Delhi High Court directed authorities to return seized cash along

Post Under: GST| Judiciary


GST Assessment Order Invalid If Order Not Fulfilling The Essential Ingredients Of Section 74: Madras High Court.

GST Assessment Order Invalid If Order Not Fulfilling The Essential Ingredients Of Section 74: Madras High Court.

Balaji Electrical & Hardwares

Post Under: GST| Judiciary


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