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M/s. GR Tech Services Pvt Ltd. v. Assistant Commissioner of Commercial Taxes (Audit), Madikeri & Others: High Court of Karnataka Rules on the Adjustment of IGST Paid Under Wrong Head Against CGST/SGST Liabilities Without Revenue Loss Under Section 77 of the CGST/KGST Act, 2017
Facts of the Case
Assessee
& Business Transaction: The petitioner, M/s. GR
Tech Services Pvt Ltd., entered into commercial transactions with M/s.
Larsen and Toubro Limited during the tax period 20...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1, Thanjavur - II Assessment Circle: Principles of Natural Justice and Validity of Ex-Parte Assessment Orders Passed Under Section 73 of the TNGST/CGST Act, 2017 Based Merely on Turnover Mismatch Between Form GSTR-07 (TDS Returns) and Form GSTR-09 (Annual Return)
Facts of the Case
The
petitioner, Tvl. T. Sivakumar, is a small-scale contractor who relies
entirely on a part-time accountant to manage and fulfill statutory GST
compliances.
For
the Assessm...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1 (Madras High Court) | Quashing of Ex Parte GST Assessment Order Passed Under Section 73 of TNGST/CGST Act Due to Erroneous Mismatch of Form GSTR-07 and GSTR-09
2. Facts of the Case
The
petitioner, Tvl. T. Sivakumar, operates as a small-scale contractor
subject to GST compliances.
For
the Assessment Year (AY) 2020-21, the Respondent authority (The Deputy
...
Tvl. Shri Ram Agencies Vs. The Assistant Commissioner (ST)-1, Tuticorin | Principles of Natural Justice and Remand of Assessment: Madras High Court Sets Aside Cryptic Section 73 Demand Order Passed Solely on GST Portal Data Discrepancies without Verifying Technical Duplications and Input Tax Credit (ITC) Reconciliation under TNGST/CGST Act 2017
Facts of the CaseThe petitioner, Tvl. Shri Ram Agencies (represented by its
Proprietor R. Rajakumar), is a registered taxpayer under the GST regime engaged
in distinct business operations, including a taxable recharge ...
M/s Skanda Marketers vs. State of Karnataka & Others: Validity of Dual Assessment Orders Issued by Two Different Jurisdictional Authorities Under Section 73 of the CGST/KGST Act, 2017 for Identical Financial Year Interventions and Non-Consideration of Technical Objections
Facts of the Case
Assessee
Profile: The petitioner, M/s Skanda Marketers, is a
proprietary concern managed by Sri T.S. Srinivasulu, engaged in commercial
business activities in Tumkur, Karnataka.
I...
Tvl. SRK Tex vs. The State Tax Officer (FAC), Karur: Quashing of Ex Parte GST Assessment Order Passed Under Section 73 of TNGST/CGST Act 2017 for Mismatch Between GSTR-3B and GSTR-2A Due to Non-Communication of Notices Uploaded Solely on GST Portal
Facts of the CaseThe petitioner, Tvl. SRK Tex (represented by its
Proprietrix Sasirekha), is a registered dealer engaged in business operations
under the GST regime. The respondent, The State Tax Officer (FAC), Karur -...
Tvl. Preethivarshini Agencies vs. State Tax Officer (Palani-I Circle) | Quashing of Ex-Parte GST Assessment Order under Section 73 for Fully Exempted Goods (Coconut & Coconut Husk) due to Violation of Principles of Natural Justice without Pre-Deposit Condition
Facts of the Case
The
Petitioner, Tvl. Preethivarshini Agencies, is a proprietary concern
represented by its proprietor, Nagarajan, operating from Dindigul
District, Tamil Nadu.
The
Petitione...
Aathisivan vs. The Superintendent of GST and Central Excise: Madras High Court Revokes Cancellation of GST Registration Under Section 29 of the CGST Act, 2017 Following Tvl. Suguna Cutpiece Center Precedent
Facts of the CaseThe petitioner, Aathisivan, was a registered taxpayer under
the Goods and Services Tax regime with GSTIN 33BARPA0815K1ZW. The respondent
authority, the Superintendent of GST and Central Excise, Aruppuk...
M/s. Access Developers Private Limited Vs. The Assistant Commissioner of Central Tax: High Court of Karnataka Quashes Ex-Parte Service Tax Demand Order Passed Solely on the Basis of CBDT-CBIC Income Tax Data Without Serving Mandatory Personal Hearing Notice
Facts of the Case
The
Petitioner's Profile: The petitioner, M/s. Access Developers
Private Limited, is a registered corporate entity incorporated under the
Companies Act, 2013, engaged in business ope...
M/s Star Medical Store Vs. The Assistant Commissioner, State Goods & Service Tax: High Court of Uttarakhand Quashes Section 73 Assessment Order Passed in Violation of Principles of Natural Justice by Providing Illusory Personal Hearing Prior to Last Date of Filing Reply
Facts of the Case
The
petitioner, M/s Star Medical Store, is a registered entity under the Goods
and Services Tax regime.
The
Revenue Department (Respondent No. 1) issued a Show Cause Notice (SCN)
...