Top Posts Tagged with #drc-03

Intimation of Pre-Deposit and Undertaking for Filing Appeal before GST Appellate Tribunal under Circular No. 224/18/2024-GST Summary of Circular No. 224/18/2024-GST dated 11 July 2024 Circular No. 224/18/2024-GST deals with a very specific hardship which arose because first appeals under section 107 had been decided, demands had been confirmed either fully or partly, but the taxpayer could not file the second appeal under section 112 before the GST Appellate Tribunal due to non-operation of the Tribunal at that stage.... https://gstindiaguide.com/intimation-of-pre-deposit-and-undertaking-for-filing-appeal-before-gst-appellate-tribunal-under-circular-no-224-18-2024-gst/

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Refund directed as GST deposits made during search were held involuntary owing to non-compliance with Rule 142 procedures and absence of acknowledgment under DRC-04

Case Classification under GST Act, 2017 Category: Refund of amount deposited during search; Voluntariness of payment under Sections 73(5)/74(5); Procedural violation under Rule 142(2). Case Details Case Title: Neeraj Paper Marketing Ltd. v. Special Commissioner, Department of Trade & Taxes, GNCTD & Ors. Court: High Court of Delhi Petition Type: W.P.(C) 158/2023 Date of Judgment:…

#Coercive Recovery #Delhi High Court #DRC-03 #DRC-04 #GST Refund #ITC Mismatch #search proceedings #Section 74(5)

GST deposit ordered to be refunded as Delhi High Court held that payment made during ongoing search proceedings lacked voluntariness and violated statutory safeguards and judicial directions.

Case Summary: M/s Vallabh Textiles v. Senior Intelligence Officer & Ors. Court: Delhi High CourtPetition No.: W.P.(C) 9834/2022Judgment Date: 20.12.2022Neutral Citation: 2022/DHC/005682Relevant Sections: Section 67, 73(5), 74(5), 76(6) of CGST Act; Rule 142(1A), 142(2) of CGST RulesCategory of Dispute: Recovery during Search / Voluntariness of DRC-03 Payment Facts (Paras 1–21) The petitioner,…

#Coercive Recovery #Delhi High Court #DRC-03 #GST Litigation #GST search #Input Tax #Rule 142 #Section 73 #Section 74

ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory safeguards

CASE SUMMARY Case Title, Court, Petition No., Category, Date Lovelesh Singhal Prop. Shivani Overseas v. Commissioner, Delhi GST & Ors.,Delhi High Court, W.P.(C) 16353/2022Category: Search & Seizure / Forced Recovery / Input Tax CreditJudgment Date: 05.12.2023Relevant Provisions: Sections 67, 73, 74, 50 of CGST Act; Rule 139 & Rule 142 of CGST Rules Facts (with para references) (Paras 2–7)The…

#CBIC Instructions #Delhi High Court judgment #DRC-03 #Forced Recovery #GST Litigation #GST search #ITC Reversal #Section 67

Rectification of GST order directed afresh as payment through DRC-03 was ignored in original order, constituting error apparent on record.

Case Title: M/s Kanha Ji Industries v. State of Haryana & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP No. 32712 of 2024 (O&M)Date of Judgment: 04.12.2024Category: Rectification of order / Input Tax Credit – GST DisputeRelevant Section: Section 161 of the Central Goods and Services Tax Act, 2017 Facts (Paras 1–5) The petitioner, M/s Kanha Ji Industries, challenged an…

#DRC-03 #error apparent on record #GST Litigation #GST Rectification #Punjab Haryana High Court #Section 161 CGST