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The Court stated that since the only allegation against the entity was that it was found to be non-existent, it was at liberty to furnish documents and material to support its contention that it continues to be a valid tax entity.
The public interest asserted cannot be entertained since dealers registered under earlier VAT regime, now shifted to GST regime, by virtue of Constitution (101st Amendment) Act, 2016 cannot be said to be a marginalized section, who are incapable of agitating their rights before the courts of law.
Rajasthan High Court: The petitioner challenged the order passed by the Appellate Authority, Commercial Tax, Jodhpur wherein the GST registration of the
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 68
Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of KM Joseph* and Hrishikesh Roy, JJ has
Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner
Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been