Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The High Court, considering the precedent set in the case of ...


Petitioner wins stay on recovery, must appeal & pre-deposit 10% tax (excluding 'Fish Meal') within 30 days.

Case Laws     GST

September 13, 2024

The High Court, considering the precedent set in the case of Rehoboth Fish Meal and Oil Plant, held that the petitioner should be granted a stay on recovery proceedings pending further orders from the Supreme Court. The petitioner was directed to file a statutory appeal before the Appellate Authority/Commissioner of GST & Central Excise (Appeals) within 30 days. Additionally, the petitioner was required to pre-deposit 10% of the disputed tax, excluding the tax on 'Fish Meal', in accordance with Section 107 of the respective GST enactments, within the same 30-day period. The writ petition was disposed of with these directions.

View Source

 


 

You may also like:

  1. The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the...

  2. Reducing the time provided for furnishing TP report - Now any information, documents required by AO for international transaction U/s 92D has to be furnished within 10...

  3. Petition dismissed due to time limitation. Petitioners granted liberty to approach Appellate Commissioner u/s 107 of GST Act, subject to depositing 25% of disputed tax,...

  4. In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan...

  5. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

  6. Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order...

  7. The High Court addressed a case involving a violation of natural justice as the petitioner did not respond to prior notices leading to the disputed order. Discrepancies...

  8. The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided...

  9. Violation of principles of natural justice - petitioner was unaware of the impugned order due to notices being hosted on GST Common Portal, resulting in unawareness for...

  10. Challenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - The High Court...

  11. Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax...

  12. Benefit of SVLDRS - Credit of amount deposited prior to SCN towards Interest - Interestingly, had the declaration filed by the petitioner been accepted, there would have...

  13. Non-issuance of ASMT-10 notice vitiated scrutiny conclusions but not adjudication as petitioner was provided opportunity to show cause - Tax proposal confirmed due to...

  14. Ex-parte assessment order - service of notice - it is alleged that the orders have been issued in complete violation to section 73 (8) of the GST Act which prescribes...

  15. Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and...

 

Quick Updates:Latest Updates