GST : "Suspension of GST Registration" : Order of GST Department Set Aside

GST : Suspension of GST Registration : Order of GST Department Set Aside

Section 41 (1) of CGST Act, 2017 deals with credit of input tax whereas Section 50 (1) of the CGST Act, 2017 deals with interest and the rate of interest. Section 69 (1) of CGST Act, 2017 deals with authorisation to arrest. Section 76 (1) of the CGST Act, 2017 deals with the amount representing the tax under CGST Act but which has not been paid to the Government. 

In a recent case citation [2023] GCtR 829, where the issue was related to GST registration, the Department's action to suspend the GST registration was challenged by way of a petition instead of treating the Department's official's action as the final word. By way of litigation, the Department's Order to suspend the petitioner's GST registration was set aside and the petition filed against the Tax Department was allowed. 

Written by 

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction. Reproduction of judgment or publication of judgment unless expressly prohibited by Court according is not an infringement of copyright according to S. 52 (1)(q)(iv) of Copyright Act, 1957.

Refund of Duty : Order of Customs Commissioner Set Aside

Refund of the Duty : Order of Customs Commissioner Set Aside 

Customs Act, 1962 contains around 161 sections. Section 2 (23) of the Act defines what is "import".

In an important case citation [2014] GCtR 3089, the Commissioner, Customs had rejected the application for refund of duty citing certain provisions of the Customs Act, 1962. 

When the action of Customs Commissioner was challenged in the litigation, the Order of Customs Commissioner not to refund the duty was set aside and the applicant was held entitled to the refund of the duty. 

There was a brilliant analysis and implication of the Customs Act, 1962 and the Customs Tariff Act, 1975  done in this case citation [2014] GCtR 3089. 

Written by 

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction. Reproduction of judgment or publication of judgment unless expressly prohibited by Court according is not an infringement of copyright according to S. 52 (1)(q)(iv) of Copyright Act, 1957.