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This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded.
UNION OF INDIA Vs TAX BAR ASSOCIATION & ORS.
(2020) TaxCorp(IDT) 3562 (SC)
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UOI is directed to file detailed reply to address the bottlenecks especially lower capacity of the server of GSTN before HC. HC is instructed to decide issue finally on the basis of facts without getting influenced by this ad-hoc order.
Union of India vs. Tax Bar Association and Ors.
(2020) TaxCorp(IDT) 3551 (SC)
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Petitioner is permitted to file a counter affidavit and subsequently, revenue is permitted to file rejoinder affidavit within a period of four weeks.
Union of India & Anr vs. Shabnam Petrofils Pvt. Ltd.
(2020) TaxCorp(IDT) 3537 (SC)
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The entire GST system was in trial and error phase and it will be too much of a burden to place on the assessee to expect them to comply with the requirement of law where they are unable to even connect to the system on account of network failures or other failures.
The Principal Commissioner, Central Goods and Service Tax & Ors. vs. LANTECH Pharmaceuticals Ltd.
(2020) TaxCorp(IDT) 3470 (SC)
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Admits Revenue’s SLP against order passed by Gujarat HC which struck down Circular No.34/8/2018-GST dated March 1, 2018 stipulating that activities related with transmission and distribution of electricity.
Torrent Power Ltd and Anr.
(2019) TaxCorp(IDT) 2984 (SC)
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The special leave petition shall stand dismissed for non-prosecution without further reference to the Court in case assessee fails to deposit the amount.
C. Pradeep vs. Commissioner of GST and Central Excise Selam & Anr.
(2019) TaxCorp(IDT) 2975 (SC) · Section 132
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Refuses to interfere with Bombay HC order granting pre-arrest bail to Petitioner in respect of arrest ordered u/s 69 of CGST Act, 2017 for circular trading.
Union of India Vs. Sapna Jain And ors.
(2019) TaxCorp(IDT) 2775 (SC)
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Dismisses assessee’s SLP against Telangana HC order denying bail in case of arrest ordered u/s 69 (1) of CGST Act, 2017 for fraudulent ITC claim on bogus trading.
P.V. Ramana Reddy vs. UOI
(2019) TaxCorp(IDT) 2770 (SC)
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SC - power to arrest not be exercised without adjudication of penalty.
Union of India & Ors. vs. Make My Trip (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 2692 (SC)
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SC - Compensation to States Act, 2017 is not beyond the legislative competence of Parliament as the levy is mere increment to GST.
In the matter of Mohit Minral Pvt. Ltd.
(2018) TaxCorp(IDT) 2036 (SC)
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