Stories with the ‘ tag ‘ you searched for "CGST Act"

CGST Act | Commissioner Empowered To Withhold Refunds Both From Electronic Cash Ledger And Electronic Credit Ledger: Delhi HC
[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
S.107(4) CGST Act | Appellate Authority Can't Condone Delay Beyond 30 Days In Filing Appeal But HC May Consider Exceptional Cases: J&K High Court
Value Of Free Fuel Can't Be Added To Value Of Taxable Supply U/S 15 Of CGST Act: Uttarakhand HC
Issuance Of Summons U/S 70 Of CGST Act Doesn't Initiate Proceedings U/S 6(2)(B) Of CGST Act: Kerala High Court
Section 74 Of CGST Act Can Be Invoked If Assessee Fails To Report Actual Sales To Evade Tax: Kerala High Court
S.81 CGST Act Can't Be Invoked To Declare Transfer Of Property Void Without Determining 'Nature Of Transaction' As Being Sham: Andhra Pradesh HC
Who Qualifies As 'Proper Officer' To Issue Show Cause Notices U/S 74 Of CGST Act? Jharkhand High Court Clarifies
S.107 CGST Act | Appellate Authority Cannot Suo Moto Enhance Tax Liability: Calcutta HC
S.129(3) CGST Act- 7 Days Limitation Period For Passing Penalty Order After Notice To Goods Owner/ Transporter Mandatory: Patna HC
Recovery By Department During Pendency Of Investigation In The Name Of 'Self-Ascertainment Of Tax' U/S 74 CGST Act Is Violative To Art 265: Karnataka High Court
[Tax Not Paid/ Short Tax] 'Summary Of Show Cause Notice' In GST DRC-01 Not A Substitute For SCN U/S 73(1) CGST Act: Gauhati HC