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Rotomag Motors and Controls Pvt. Ltd. vs. State of Gujarat – Gujarat High Court Holds GST Refund Application Cannot Be Rejected as Time-Barred Due to COVID Limitation Exclusion under Section 54 Read with Section 168A of the CGST Act
Facts of the
CaseThe petitioner, Rotomag Motors and Controls Pvt.
Ltd., filed a refund application under Section 54 of the Central Goods
and Services Tax Act, 2017 seeking refund of CGST. The GST authorities
rejected...
Satinder Singh Fulari vs State of Himachal Pradesh & Others – Himachal Pradesh High Court Directs Alternative Rehabilitation Based on Legitimate Expectation and Promissory Estoppel Despite Municipal Auction Rules | Article 14 of the Constitution of India
Facts of the CaseThe petitioner, Satinder Singh Fulari, was allotted
a plot by the erstwhile Nagar Panchayat, Jawalamukhi, in 2005 for carrying on a
small business after complying with all the terms and conditions of a...
M/s Sohan Lal Aggarwal, Kurukshetra vs Union of India & Others – Punjab & Haryana High Court Disposes GST Transitional Credit Writ Petition in View of Supreme Court's Filco Trade Centre Directions under Section 140 of the CGST Act
Facts of the CaseThe petitioner, M/s Sohan Lal Aggarwal,
Kurukshetra, approached the Punjab & Haryana High Court seeking relief
concerning the filing/revision of TRAN-1/TRAN-2 forms for claiming GST
Transitional I...
M/s Ajit Singh Om Parkash Pvt. Limited vs Union of India & Others – Punjab & Haryana High Court Disposes Transitional ITC (TRAN-1/TRAN-2) Petition in View of Supreme Court's Filco Trade Centre Directions under Section 140 of the CGST Act
Facts of the
CaseThe petitioner, M/s Ajit Singh Om Parkash Pvt.
Limited, approached the Punjab & Haryana High Court seeking relief
concerning the filing of TRAN-1/TRAN-2 forms for claiming Transitional
Input Tax ...
Mainstreet Developers Pvt. Ltd. v. Union of India & Another – Punjab & Haryana High Court Disposes GST Transitional Credit Writ Petition in View of Supreme Court's Filco Trade Centre Directions for Reopening TRAN-1 & TRAN-2 Portal under Section 140 of the CGST Act
Facts of the CaseThe petitioner, Mainstreet Developers Pvt. Ltd.,
approached the Punjab & Haryana High Court seeking relief regarding the
filing of TRAN-1/TRAN-2 forms for claiming transitional input tax cred...
M/s Ecocat India Pvt. Ltd. vs Union of India & Others – Punjab & Haryana High Court Disposes GST Transitional ITC Petition in View of Filco Trade Centre Directions on TRAN-1 & TRAN-2 Filing
Facts of the CaseThe petitioner, M/s Ecocat India Pvt. Ltd., Faridabad,
approached the Punjab & Haryana High Court seeking relief regarding the
filing of GST Transitional Credit Forms (TRAN-1/TRAN-2) for availing
...
M/s Bharat Coking Coal Ltd. & Anr. vs Principal Commissioner, CGST & Central Excise & Ors. – Jharkhand High Court Directs Assessee to Avail Statutory Appeal under Section 107 Against GST Demand of ₹90 Crore, Interest and Penalty
Facts of the Case
M/s
Bharat Coking Coal Ltd. deposited ₹500 crore as an upfront payment
to the Ministry of Coal for allotment of four coal blocks.
Subsequently,
the coal blocks were surrendered w...
M/s. Livguard Energy Technologies Pvt. Ltd. vs. State of Bihar & Others – Patna High Court Sets Aside Ex Parte GST Assessment Order Passed Without Adequate Opportunity of Hearing; Fresh Adjudication Directed under Section 75 of the Bihar Goods and Services Tax Act, 2017
Facts of the CaseThe petitioner, M/s. Livguard Energy Technologies Pvt. Ltd.,
challenged the assessment order dated 24.02.2021 along with the
corresponding Form GST DRC-07, whereby a GST demand of ₹86,36,856
was rai...
Basheer K.P. vs. Deputy Superintendent of Police & Others – Kerala High Court Dismisses Police Protection Writ as Right to Use Disputed Road Must First Be Decided by Competent Civil Court | W.P.(C) No. 25029 of 2022
Facts of the CaseThe petitioner, Basheer K.P., Managing
Partner of Arena Granites, was operating a metal crusher unit after obtaining
all the necessary statutory permissions, including registration, environmental...
Chanchal Ray vs Superintendent, Range III, Khardah Division, CGST & Central Excise, Kolkata North Commissionerate & Others – Calcutta High Court Directs Disposal of Representation Against GST Intimation with Opportunity of Hearing
Facts of the
CaseThe petitioner, Chanchal Ray, challenged an intimation
order dated 22 April 2022, whereby the GST authorities called upon him to
reverse the disputed amount along with applicable interest and penalty ...