Calcutta High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Calcutta High Court
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed
Calcutta High Court
Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity
Punjab & Haryana High Court
Where petitioner was penalized for GST offences without issuance of prior show cause notice and was denied reasonable opportunity of being heard, non- compliance with statutory mandate of natural justice under penalty provisions vitiated penalty, rendering impugned penalty unsustainable in law
Gauhati High Court
Where purchaser trading in scrap batteries bought goods from registered suppliers, paid GST through banking channels, filed GST returns, and availed input tax credit, denial of ITC solely on ground of supplier's default in depositing tax was unjustified in absence of collusion or lack of bona fides, and remedy lay against defaulting supplier, thus impugned orders were set aside
Gauhati High Court
Where scrap battery trader purchased goods from registered suppliers, paid price plus GST via bank and claimed ITC with proper invoices and returns, ITC could not be denied solely due to supplier's non-payment of GST in absence of wrongdoing or collusion by purchaser, remedy for non-payment by supplier lay against supplier, not purchasing dealer