Search Results for "GST evasion"

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Gujarat High Court Quashes GST Assessment Orders After Department Concedes Clerical Error in Tax Reporting. Timing Difference in Invoice Uploading Not Tax Evasion; No Revenue Loss.

The petitioner, Dev Engineers (through its sole proprietor Ritaben Sanjaykumar Panchal), filed a Special Civil Application under Article 226 of the Co...

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Bombay High Court Dismisses Apollo Tyres' Writ Petition Against GST Show Cause Notice. The Court emphasizes the need to exhaust statutory remedies before invoking writ jurisdiction under Article 226.

1. Background of the Case Petitioner: Apollo Tyres Limited. Respondents: Union of India and GST authorities. Issue: Challenge to a show cause not...

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Supreme Court Allows State of Gujarat's Appeal in Service Tax Summons Case — Respondents Directed to Cooperate with Investigation Under Section 145 of Central Excise Act, 1944. Summons for Interrogation in Service Tax Inquiry Held Valid and Enforceable.

The State of Gujarat appealed against an order of the High Court that had quashed a summons issued to the respondents under Section 145 of the Central...

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Supreme Court Allows Dealer's Appeal in Sales Tax Dispute Over Free Warranty Replacement of Defective Parts. The Court Held That Free Replacement Under Warranty Does Not Constitute a Sale Under Section 4(1) of the Sale of Goods Act, 1930, as Consideration Is Already Included in the Original Sale Price.

The Supreme Court considered a batch of appeals concerning the liability to sales tax on free replacement of defective parts in motor vehicles during ...