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M/s Ahluwalia Contractors India vs Union of India & Others – Patna High Court Quashes Ex Parte GST Orders and DRC-07 Demand for Violation of Natural Justice | Section 73 of the CGST/BGST Act, Rule 140(1) of the CGST Rules & Transitional Input Tax Credit (TRAN-1)
Facts of the CaseThe petitioner, M/s Ahluwalia Contractors India,
challenged the legality of an order passed under Section 73 of the Bihar
Goods and Services Tax Act, 2017, whereby its claim for carry forward of
Trans...
M/s AM Wings Two Wheelers Pvt. Ltd. vs Assistant Commissioner of Central Tax & Central Excise & Anr. – Kerala High Court Applies Filco Trade Centre Ruling Allowing Fresh Opportunity to Avail Transitional Input Tax Credit (ITC) through TRAN-1 & TRAN-2 under GST
Facts of the CaseThe petitioner, M/s AM Wings Two Wheelers Pvt. Ltd.,
approached the Kerala High Court seeking relief regarding the availment of
Transitional Input Tax Credit while migrating from the pre-GST indirect t...
M/s Mitansh Impex vs State of Gujarat – Gujarat High Court Holds Provisional Attachment of Bank Account under Section 83 CGST Act Cannot Continue Without Adequate Justification; Attachment Lifted on Furnishing Bank Guarantee for Tax Amount Only
Facts of the CaseThe petitioner, M/s Mitansh Impex, is engaged in the
business of trading ferrous and non-ferrous metals and is registered under the
Central Goods and Services Tax Act, 2017 as well as the Gujarat Goods...
Anantbhai Ashokbhai Shah vs State of Gujarat – Gujarat High Court Grants Regular Bail in Alleged Fake ITC Fraud Case of ₹37.95 Crore under Section 439 CrPC and Sections 132(1)(a), 132(1)(b) & 132(1)(c) of the GST Act
Facts of the CaseThe applicant, Anantbhai Ashokbhai Shah, filed a
regular bail application under Section 439 CrPC after being arrested in
connection with alleged GST fraud involving fraudulent availment and transfer
o...
M/s Kanhaiya Singh Vision Classes vs State of Bihar & Others – Patna High Court Quashes Ex Parte GST Assessment and Appellate Order for Violation of Natural Justice | Section 74 & Section 79 of the Bihar GST Act, 2017 / CGST Act, 2017
Facts of the CaseThe petitioner, M/s Kanhaiya Singh Vision Classes,
challenged the legality of:
The
ex parte assessment order dated 20.02.2019 passed by the Assistant
Commissioner of State Taxes under Sect...
Union of India & Others vs M/s Annapoorna Agencies | Karnataka High Court Upholds Transitional Input Tax Credit (TRAN-1) Relief Following Supreme Court Directions under Rule 117 of the CGST Rules, 2017
Facts of the CaseThe respondent, M/s Annapoorna Agencies, had
approached the Karnataka High Court after being denied an opportunity to file Form
GST TRAN-1 for claiming transitional input tax credit due to technical
d...
M/s Sonjoli Construction Co. vs. Union of India & Others: Rajasthan High Court Holds SVLDRS Voluntary Disclosure Cannot Be Rejected for Audit Initiated After 30.06.2019 | Section 125 & Section 129(2)(c), Finance Act, 2019
Facts of the CaseThe petitioner, M/s Sonjoli Construction Co., a
proprietorship firm registered under GST, opted for the Sabka Vishwas
(Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) under the Voluntary
Disclosure c...
Prayagraj Dyeing and Printing Mills Pvt. Ltd. vs Union of India – Gujarat High Court Allows Opportunity to Revise TRAN-1 for Transitional Input Tax Credit Pursuant to Supreme Court Directions | Section 140 of the CGST Act, 2017 & Rule 117 of the CGST Rules, 2017
Facts of the CaseThe petitioner, Prayagraj Dyeing and Printing Mills Pvt.
Ltd., is a company engaged in the business of job work and is registered
under the GST regime.Upon the introduction of GST on 1 July 2017, the p...
Union of India & Others vs M/s Kwality Die Casting Pvt. Ltd. | Karnataka High Court Upholds Reopening of GST TRAN-1/TRAN-2 Portal for Transitional Input Tax Credit in Light of Supreme Court Directions | Writ Appeal Nos. 100177/2022 & 100132/2022
Facts of the CaseThe present writ appeals were filed by the Union of India
and the State Tax Authorities challenging the order passed by the learned
Single Judge in Writ Petition No.104152/2021.The Single Judge had par...
Fridge House Retail Private Limited vs Union of India & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Judgment Allowing Re-filing/Revising TRAN-1 & TRAN-2 for Transitional Input Tax Credit under Section 140 of the CGST Act
Facts of the Case
The
petitioner, Fridge House Retail Private Limited, approached the
Kerala High Court seeking relief regarding the claim of Transitional Input
Tax Credit while migrating to the GST r...