By aasklegal
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Dec 21, 2022
Delhi HC holds that blocking of ITC in E-credit Ledger beyond one year is without the authority of law; ITC balance in ECL cannot be restricted on account of non-payment to the supplier
SUNNY JAIN Versus THE UNION OF INDIA ANR ORS. W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022 Facts The petitioner is engaged […]
By aasklegal
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Nov 29, 2022
Initiation of proceedings u/s 73 of the CGST Act for recovery of CENVAT credit carried forwarded in form Tran-1 is beyond the jurisdiction of the proper officer; Authorities can initiate proceedings under erstwhile regime laws: Jharkhand HC
The petitioner M/s Usha Martin Limited filed a writ petition before Hon’ble Jharkhand High Court against the order of jurisdictional […]
By aasklegal
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Nov 24, 2022
Amount deposited in E-cash ledger prior to due date of filing of GST returns does not amounts to discharge of tax liability: Jharkhand High Court
Facts of the case M/s RSB Transmissions (India) Limited had filed a writ petition before Hon’ble Jharkhand High court posing […]