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    Highlights
    All› Central GST Laws › Central GST Laws - 2021
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    December 31, 2021   Case Laws GST
    Court Rules on Proper Officer's Authority to Issue Show Cause Notice Under CGST Act Section 74(1) Exceeding Rs. 2 Crore.
    December 31, 2021   Case Laws GST
    Voucher Sales Deemed Supply of Goods u/s 7 CGST Act; Section 12(5) Determines Value, Tax Rate, Timing.
    December 31, 2021   Case Laws GST
    Coaching Services with Goods Classified as Mixed Supply u/s 15 of CGST Act, Affecting Tax Rates.
    December 31, 2021   Case Laws GST
    Court Denies Bail in Rs. 48 Crore GST Fraud Case; Applicants Pose Risk of Evidence Tampering and Flight.
    December 30, 2021   Case Laws GST
    IGST Not Applicable on High Sea Sales or FTWZ Transactions; Place of Supply Defined by Delivery End Location (Sec 10(1)(a)).
    December 30, 2021   Case Laws GST
    Court Denies Anticipatory Bail for Alleged Rs. 6 Crore Fraud in Input Tax Credit Transfer Between Fake Firms.
    December 29, 2021   Case Laws GST
    Court Considers Reopening Portal for GST TRAN-1 and TRAN-2 Declarations; Nodal Officer to Explore Solutions.
    December 29, 2021   Case Laws GST
    Refund Error Corrected: Wrong Account Credited, Funds Returned; Petitioner's Claim to be Processed via DRC-03.
    December 29, 2021   Case Laws GST
    Court Rules Payment Under Protest Amid Coercion Claims; Future Proceedings Under CGST Act Sections 73 or 74 Awaited.
    December 29, 2021   Case Laws GST
    Assessment Order Challenged Over Natural Justice Breach; Personal Hearing Notice Required Before Adverse Decision Issued.
    December 28, 2021   Case Laws GST
    Court Grants Bail to Petitioner Alleged Only to Have Business Address Used by Principal Accused, No Other Connection Found.
    December 27, 2021   Case Laws GST
    High Court Sets Aside Bail Cancellation Order; Investigation Ongoing for Black Money and Hawala Allegations Under CGST Act Section 70.
    December 25, 2021   Case Laws GST
    Adjudication Order Valid; Petitioners Urged to Appeal, Not Invoke Article 226 for Natural Justice Concerns.
    December 25, 2021   Case Laws GST
    Petitioner's Registration Canceled Over Unpaid Taxes; Must Pay in 10 Monthly Installments to Regain Status.
    December 25, 2021   Case Laws GST
    Court Defers Input Tax Credit Case to Appellate Authority for Fair Hearing, Citing Natural Justice Principles Violation.
    December 24, 2021   Case Laws GST
    GST Transition Form-1 (TRAN-1) Procedures Aim to Facilitate Justice, Not Obstruct Fair Outcomes.
    December 24, 2021   Case Laws GST
    Refund Claim Rejection Requires Proper Hearing Opportunity; Telephonic and Email Exchanges Insufficient - Section 54(7) Highlights Fairness Necessity.
    December 24, 2021   Case Laws GST
    Timely Access to Certified Order Essential for Petitioner's Right to Appeal; First Respondent Must Comply Promptly.
    December 24, 2021   Case Laws GST
    Court Rules on Gold Seizure Without Delivery Challan Under GST; Officer's Discretion in Tax Evasion Cases Upheld.
    December 24, 2021   Case Laws GST
    Turmeric Classified as Spice, Not Agricultural Produce; Fresh Turmeric NIL GST, Dried Turmeric 5% GST Rate.

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      GST

      Seeking grant of bail - only allegation against the petitioner...

      Court Grants Bail to Petitioner Alleged Only to Have Business Address Used by Principal Accused, No Other Connection Found.

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      GSTDecember 28, 2021Case LawsHC
      Seeking grant of bail - only allegation against the petitioner is that the principal accused used the address of the premises where the business of the petitioner is situated - petitioner submits that the petitioner does not have any connection with main accused - Bail granted - HC
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