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Bare Direction to Decide GST Reimbursement Representation: Jharkhand High Court in Triveni Engicons Private Ltd. vs State of Jharkhand (W.P.(T) No.3235 of 2023)
Facts of the CaseTriveni Engicons Private Ltd. had been awarded a road-construction contract (Agreement No.01/SBD/2016-17 dated 12.04.2016) by the Road Construction Department, Government of Jharkhand, for construction o...
Kerala High Court Dismisses Review Petitions on Amnesty-Scheme Interpretation in Vinayaka Timber v. State of Kerala (RP Nos. 147 and 155 of 2023)
Facts of the CaseThis case concerns the Kerala General Sales Tax Act, 1963 (KGST Act) — a pre-2017 state sales tax law sometimes loosely referred to in older statutory cross-references as a “GST Act,” b...
Kerala VAT Assessment Challenge Dismissed on Delay: Wellington Samuel v. State Tax Officer (WP(C) No. 29239 of 2023)
Facts of the CaseThis case concerns an assessment under the Kerala Value Added Tax Act — the pre-GST State tax regime — not GST. Star Earth Movers and Land Developers, a proprietary concern registered under the Keral...
Contractor Allowed to Refile GST Rate-Change Claim with Documents: Chhattisgarh High Court in M/s Ganpati Infrastructures vs Bilaspur Smart City Limited (WPC No.4047 of 2023)
Facts of the CaseM/s Ganpati Infrastructures, a partnership firm, had entered into a contract with Bilaspur Smart City Limited (BSCL) for construction of a road and drain in the Mangla area along the Arpa River, pursuant...
Statement of Accounts Directed in Tenancy Dues Dispute: Calcutta High Court in Vijay Interiors vs West Bengal Small Industries Development Corporation (WPA No.21688 of 2012)
Facts of the CaseThis is a tenancy dues dispute between a tenant and a state industries development corporation, unrelated to GST beyond the tenant's routine payment of GST as part of its monthly charges. M/s Vijay Inter...
Madras High Court Upholds CGST Order Where Notice Was Sent to Registered Address: S. Rajendran v. Deputy Commissioner of CGST (WP(MD) No. 15244 of 2023)
Facts of the CaseS. Rajendran challenged an Order-in-Original (No. MAD-ST-ASC-138-2022, dated 12.09.2022) passed by the Deputy Commissioner of CGST & Central Excise, Madurai-II Division, contending that he was never put ...
Andhra Pradesh High Court Condones 781-Day Delay in B. Padmavathi v. Commercial Tax Officer, a Pre-GST Assessment Appeal (WP No. 22982 of 2023)
Facts of the CaseThis case involves a pre-GST era Commercial Tax assessment for the tax period 2015-16 — before GST came into force on 1 July 2017 — not a GST dispute, even though the second respondent is sty...
Service Tax Assessment Writ Dismissed for Alternate Remedy: Kerala High Court in Bharat Sanchar Nigam Limited vs Commissioner, Central GST and Central Excise (WP(C) No.34293 of 2023)
Facts of the CaseThis dispute concerns Service Tax under the Finance Act, 1994, not GST — although the respondent authority is titled 'Commissioner, Central GST and Central Excise' because that office also handles lega...
Excise Appeal Rejected, Tribunal's Remand for Cross-Examination Upheld: Telangana High Court in Commissioner of Central Tax vs Assessee (C.E.A. No.68 of 2019)
Facts of the CaseThis appeal, decided under the Central Excise Act, 1944, is not a GST matter. C.E.A. No.68 of 2019 was filed under Section 35G of the Central Excise Act, 1944 against a final order dated 18.03.2019 passe...
Bombay High Court Declines to Quash GST Show Cause Notice on Fake Invoice Allegations: Vidhata Metal v. Union of India (WP No. 10329 of 2023)
Facts of the CaseVidhata Metal, a proprietorship, challenged a show cause notice dated 02.02.2023 issued by the Additional/Deputy Commissioner, CGST & Excise, Thane Rural, alleging demand and penalty in connection with t...