Judicial Corner (09.11.2023)

GST : 

  • Madras High Court in case of Caterpillar India (P.) Ltd. vs. Assistant Commissioner held that Recovery can’t be made directly due to difference in GSTR-1 & GSTR-3B without following procedure under Rule 88C of the CGST Rules 2017.
  • Gujarat High Court in case of Bharatkumar Pravinkumar and Co. vs. State of Gujarat held that during investigation if cash is found in search, that does not form a part of stock-in-trade and it cannot be seized and to be returned back.


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