Judicial updates (GST)-18th Jan 2022

Electronic Credit Ledger automatically gets unblocked after 1 Year

Ambika Creation Vs Commissioner, Govt. of Gujarat (Gujarat High Court) dated 12/01/2022

HC cancels summon under GST as Petitioner was co-operating

FSM Education Pvt. Ltd. Vs Union of India (Bombay High Court) dated 10/01/2022

HC grants bail to CA on furnishing bail bond of Rs. 50 Lakh in Bogus ITC claim

Amit Kumar Agarwal @ Amit Agarwal Vs State of Odisha (Orrisa High Court) dated 11/01/2022

HC sets aside retrospective amendment In IPR denying GST reimbursement

Ultratech Cement Limited Vs State of Odisha (Orissa High Court) dated 04/01/2022

GST paid during Investigation shall be treated as amount paid ‘under protest’

Aditya Energy Holdings Vs Directorate General of GST Intelligence (Madras High Court) dated 10/12/2021

In absence of proper details & substantiating documentary evidences advance ruling cannot be given

Chep India Private Limited (GST AAR Tamilnadu) dated 28/12/2021

ITC of GST restricted U/s. 17(5)(d) cannot be utilised

INOX Air Products Pvt Ltd. (GST AAAR Tamilnadu) dated 02/12/2021

Advance ruling under GST cannot be given on facts related to Pre-GST period

Handloom Weavers Cooperative Society Ltd. (GST AAR Tamilnadu) dated 30/12/2021

Regards,

Bipul Kumar

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s