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Punjab and Haryana High Court Permits Manual Correction of GSTR-1 Beyond Portal Deadline to Enable Zero-Rated SEZ Supply Refund, Following Sun Dye Chem and Shiva Jyoti Precedents in Satyam Auto Components vs Union of India (CWP No.8019 of 2020 & 16508/2021)
Facts of the CaseThe petitioners, M/s Satyam Auto Components Pvt. Ltd. and M/s Hi Tech Engineers & Contractors, sought a direction permitting correction of Form GSTR-1 for December 2017. Satyam Auto, registered under...
Allahabad High Court Quashes Companion GST Assessment Order Denying Mandatory Personal Hearing Under Section 75(4), Applying Bharat Mint Ruling, In M/S Mohini Traders Versus State Of U.P. (Writ Tax No.551 Of 2023)
Facts of the CaseHeard together with a companion matter concerning the same trader, M/S Mohini Traders challenged a further UP GST assessment order raising a substantial demand for the tax period April 2018. As in the co...
Karnataka High Court Issues Mandamus Directing Government Department To Reimburse GST On Civil Contract Work Under Section 13 CGST Act In M.G. Arunkumar Versus State Of Karnataka (WP No.104908 Of 2023 (GM-RES))
Facts of the CaseThe petitioner, Shri M.G. Arunkumar, a registered Class-I civil contractor, was the successful bidder for a work order dated 24.03.2018 issued by the Deputy Commissioner, District Urban Development Cell,...
Orissa High Court Declines to Keep Writ Pending Once GST Appellate Tribunal Becomes Functional, Directs Taxpayer to File Section 112 Appeal Per Staggered GSTAT Filing Timeline in Total Solutions (A-Z) Services vs Commissioner of Commercial Taxes (W.P.(C) No.10982 of 2025)
Facts of the CaseThe petitioner, M/s Total Solutions (A-Z) Services, Cuttack, challenged an order dated 27.08.2024 passed by the Assistant Commissioner of State Tax under Section 73 of the CGST/OGST Act, 2017 for tax per...
Gauhati High Court (Itanagar Bench) Grants Registrant A Further Opportunity To Seek Restoration Of GST Registration Cancelled For Non-Filing Of Returns, Following Its Own Dhirghat Hardware Stores Precedent, In Sonu Ahuja Versus State Of Arunachal Pradesh (WP(C)/164/2026)
Facts of the CaseThe petitioner, Sonu Ahuja, proprietor of M/s KCA Infrastructure engaged in works contract services and registered under GSTIN 12AAHPA4001C1ZY, had his GST registration cancelled by order dated 20.04.202...
Orissa High Court Sets Aside Ex-Parte Section 73 CGST/OGST Assessment Order on Medical Grounds, Grants One More Opportunity to Reply to Show Cause Notice in Urmila Automobiles vs Commissioner of CT & GST (W.P.(C) No.28296 of 2023)
Facts of the CaseThe petitioner, M/s Urmila Automobiles, Balasore, was assessed under Section 73 of the CGST/OGST Act, 2017 for the tax period July 2017 to March 2018, vide order dated 18.04.2023 passed by the Additional...
Punjab And Haryana High Court Upholds Confiscation Of Goods And Vehicle Under Section 130 CGST Act For Reuse Of E-Way Bills And Tax Invoices To Evade Tax In M/s Bright Road Logistics Versus State Of Haryana (CWP-2490-2019 (O&M))
Facts of the CaseThe petitioner, M/s Bright Road Logistics (GSTIN 29AGSPB7424K2ZW), a road transporter, had its consignment of mixed metal scrap intercepted at Gurugram on 20.05.2018 under Section 68(3) of the CGST/HGST ...
Andhra Pradesh High Court Allows Writ Petition Challenging GST Registration Cancellation for Non-Filing of Returns, Directing the Department to Consider Belatedly Filed Returns and Decide Revocation Within One Week (Writ Petition No.20239 of 2023)
Facts of the CaseThe petitioner's GST registration was cancelled with effect from 15.01.2023 on the ground of failure to submit returns from January to December 2022. After cancellation, the petitioner filed returns up t...
Patna High Court Dismisses Writ Against Ex Parte BGST Assessment Order, Holds Statutory Delay-Condonation Limit Under Section 107 Cannot Be Extended By Writ Court In M/s Punit Kumar Choubey Versus Commissioner, Commercial Tax (CWJC No.9975 Of 2023)
Facts of the CaseThe petitioner, M/s Punit Kumar Choubey (GSTIN/Temp ID 10BCVPCI404N1ZT), had claimed input tax credit of Rs.3,78,624.23 each under CGST and SGST, whereas the GSTR-2A from his supplier showed a credit of ...
Patna High Court Directs Municipal Authorities to Reconsider Contractor's Entitlement to 10% GST Refund on Tender Works in Magadh Tube Well Engineering Works vs State of Bihar (CWJC No.8401 of 2023)
Facts of the CaseThe petitioner, M/s Magadh Tube Well Engineering Works, a contractor executing municipal works for the Gaya Municipal Corporation, sought a direction to revise tender estimates issued in 2019-20 (e-tende...