Form H will not be there in GST

Who will bear tax difference on closing stocks as on 30th June 2017? Whether the manufacturer/dealer or government?

Deemed Credit will be available on stock in hand provided the conditions of section 140(3) read with Rule 1(4) of Transition Rules are satisfied.

No such provision in GS

The challenge in this Petition is to the demand notice and the order demanding and confirming the demand of GST from the Petitioner. This court decline to entertain this Petition, leaving it open to the Petitioner to avail of the alternate remedies under the CGST Act. Even the issue now urged by Mr Bhobe, namely that the GST was not payable at all or, in any case, the GST was payable by the end user, can always be gone into by the appellate authority.

The case of the petitioner is that the petitioner approached the jurisdictional officer to allow the petitioner to alter/amend the invoice details pertaining to F.Y. 2017-18 in GSTR-1 for the month of December, 2019. This court allow the petition by permitting the petitioner to rectify the GSTR-1 for the period 2017-18. Ordered accordingly.

The petitioner assails an assessment order by which the ITC availed of by the petitioner was reversed on the ground that the GST registration of the relevant supplier was cancelled with retrospective effect. The contentions of the petitioner were rejected entirely on the ground that the petitioner should have proved the existence of M/s.Shikhar Technologies. The impugned assessment order is unsustainable in the facts and circumstances. Hence, the impugned assessment order is quashed and the matter is remanded for reconsideration.

This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration. The petitioner submitted that the order for cancellation of registration has been passed without any application of mind. This court is of the view that the orders impugned herein are liable to be set aside.

The petitioner has filed the instant petition under Section 439 Cr.PC with a prayer to grant regular bail. The petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate.

In this writ petition, the petitioner challenges the assessment orders pertaining to assessment years 2017-18. The petitioner submits that the impugned assessment order was issued without considering the petitioner`s replies and that such orders disclose non-application of mind. This writ petition is allowed and the orders impugned herein are quashed. As a corollary, this matter is remanded for reconsideration by the Assessing Officer.

By means of the present writ petition the petitioner has challenged the assessment order creating demands of Rs. 2,85,58,320/- against the petitioner. In the present case not providing copy of the SIB report has severely prejudiced the case of the petitioner and accordingly on this ground alone the proceedings are arbitrary being in violation of the principles of natural justice. The matter is remitted back to the adjudicating authority to provide the petitioner a copy of the SIB report and any other material which forms basis of the demands issued against the petitioner.

No such provision in GS