@abhishekrajaram's Latest Twitter Threads

Latest 3 judgments of the Delhi High Court: 1/3 HC set-aside order passed by GST officer without considering detailed reply with supporting documents. Karan Kumar Agarwal vs. Government of NCT of Delhi (2024) 20 Centax 421 (Del.)

Latest 3 judgments from Calcutta High Court: 1/3 Appellate authority can condone delay in filing appeal even if it is filed beyond one month of time limit. Farinni Leather Pvt. Ltd. vs. Joint Commissioner of State Tax (2024) 20 Centax 532 (Cal.)

Latest 3 judgments from Allahabad High Court: 1/3 Search and seizure of godown can’t result in penalty proceedings under Section 129 of the GST Act. Gupta Mentha Oil Commission Agent vs. State of U.P. (2024) 20 Centax 402 (All.)

Latest 3 judgments from Madras High Court: The matter is to be remanded back since the assessee couldn’t participate in proceedings on account of being unaware of SCN. C. Senthil Kumar v State Tax Officer (2024) 20 Centax 407 (Mad.) 1/3

📢𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗖 𝗦𝘁𝗮𝘆𝘀 𝗦𝗶𝗻𝗴𝗹𝗲 𝗝𝘂𝗱𝗴𝗲’𝘀 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 𝗼𝗻 ,𝗣𝗮𝗿𝗼𝘁𝗮’ 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻, 𝗧𝗮𝘅 𝗥𝗮𝘁𝗲 State of Kerala vs. Modern Food Industries Pvt. Ltd. [img:Q6ytjpYmt]

🚨 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗳𝗼𝗿 𝗙𝗢𝗥𝗠 𝗚𝗦𝗧𝗥-𝟭𝗔 🚨 🗓 Date: July 26, 2024

𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝘀𝗲𝘁 𝗮𝘀𝗶𝗱𝗲 𝘁𝗵𝗲 𝗱𝗲𝗺𝗮𝗻𝗱 𝗳𝗼𝗿 𝗮 𝗹𝗮𝘁𝗲 𝗳𝗲𝗲 𝗮𝘀 𝘁𝗵𝗲 𝗮𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗳𝗶𝗹𝗲𝗱 𝗚𝗦𝗧𝗥-𝟵𝗖 𝗯𝗲𝗳𝗼𝗿𝗲 𝟭-𝟰-𝟮𝟬𝟮𝟯, 𝗯𝘂𝘁 𝘁𝗵𝗲 𝗯𝗲𝗻𝗲𝗳𝗶𝘁 𝗼𝗳 𝘁𝗵𝗲 𝗮𝗺𝗻𝗲𝘀𝘁𝘆 𝘀𝗰𝗵𝗲𝗺𝗲 𝘄𝗮𝘀 𝗴𝗶𝘃𝗲𝗻 thereafter.

📢 #GSTCaseLaw Update: In a recent judgment, the 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝘀𝗲𝘁 𝗮𝘀𝗶𝗱𝗲 𝗮𝗻 𝗼𝗿𝗱𝗲𝗿 𝗮𝘀 𝘁𝗵𝗲 Show Cause Notice (𝗦𝗖𝗡), 𝗮𝗻𝗱 𝘁𝗵𝗲 𝗳𝗶𝗻𝗮𝗹 𝗼𝗿𝗱𝗲𝗿 𝘄𝗮𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗼𝗻 𝘁𝗵𝗲 𝘀𝗮𝗺𝗲 𝗱𝗮𝘁𝗲. The matter has been remanded.

📰 𝗥𝗮𝗷𝗮𝘀𝘁𝗵𝗮𝗻 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼𝘁 𝗥𝗲𝘀𝘁𝗿𝗶𝗰𝘁𝗲𝗱 𝗢𝗻𝗹𝘆 𝘁𝗼 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 📢 Justice Avneesh Jhingan and Justice Ashutosh Kumar observed,

You can relax as we have read the whole Budget and summarised it for you: 📢 FM proposes a common time limit for demand notices and orders, affirming the Council’s proposal on ceding/re-insurance premium. This is a significant step towards simplifying the GST tax structure.