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Allahabad High Court Sets Aside Section 74 GST Order For Not Extending Circular Benefit On Wrongly Mentioned Recipient GSTIN In ITC Claims, Remits For Fresh Orders In M/S Shree Krishna Traders Versus State Of U.P. (Writ Tax No.1106 Of 2023)
Facts of the CaseThe petitioner, M/S Shree Krishna Traders, challenged proceedings initiated under Section 74 of the U.P. GST/CGST Act pursuant to a notice dated 24.12.2022 for the financial year 2017-18 (tax period July...
Delhi High Court Directs GST Department to Process a Long-Pending Cancellation Application, Giving It Effect From the Applicant's Originally Requested Date and Treating Later Returns as Void in Oyster Steel and Iron Private Limited vs Assistant Commissioner (W.P.(C) 5805/2023)
Facts of the CaseThe petitioner, Oyster Steel and Iron Private Limited, had applied for cancellation of its GST registration on 11.01.2020 by filing Form GST REG-16, generating ARN No. AA0701200230148. The application wa...
Allahabad High Court (Lucknow Bench) Quashes GST Demand And Time-Barred Appeal Rejection Following Bharat Mint And Santosh Traders Precedents On Mandatory Personal Hearing In M/S Panther Security Guard Services Versus State Of U.P. (Writ Tax No.194 Of 2023)
Facts of the CaseThe petitioner, M/S Panther Security Guard Services, through its Proprietor Chandra Shekhar Singh, challenged an order dated 03.11.2022 confirming a demand under Section 74 of the GST Act, and a further ...
Allahabad High Court Allows Writ Petition Against Ex-Parte Section 74 GST Assessment for Tax Period 2019-2020, Applying the Coordinate Bench's Earlier Ruling in the Mohan Agencies Case to Maha Laxmi Enterprises vs State of U.P. (WRIT TAX No. 703 of 2023)
Facts of the CaseThe petitioner, M/s Maha Laxmi Enterprises, challenged an ex-parte assessment order dated 20.01.2023 passed under Section 74 of the GST Act by the Deputy Commissioner, State Tax, Sector-8, Meerut, for th...
Allahabad High Court Quashes GST Assessment Order For Denial Of Mandatory Personal Hearing Under Section 75(4), Following Bharat Mint Precedent, In M/S Mohini Traders Versus State Of U.P. (Writ Tax No.550 Of 2023)
Facts of the CaseThe petitioner, M/S Mohini Traders, challenged an assessment order dated 25.11.2022 passed by the Assistant Commissioner, State Tax, Sector-6, Aligarh, for the tax period April 2018, raising a demand in ...
Gauhati High Court Dismisses Writ Against GST Registration Cancellation for Fraudulent Trading, Holds Disputed Facts Must Be Agitated Before Appellate Authority Under Section 107 in Sambhu Das vs Commercial Tax Officer (WP(C)/985/2020)
Facts of the CaseThe petitioner, Sambhu Das, proprietor of M/s Vaishno Trading, Guwahati, challenged an order dated 27.08.2019 passed by the Commercial Tax Officer (Superintendent of Taxes), Guwahati-B, cancelling the GS...
Madras High Court Sets Aside TNGST Assessment And Rectification Orders For Ignoring Adjournment Letter And Denying Hearing On Rectification, Directs Fresh Assessment On Deposit In M/s.Vadivel Pyro Works Versus State Tax Officer (W.P.(MD)Nos.11143 To 11145 Of 2023)
Facts of the CaseThe petitioner, M/s.Vadivel Pyro Works, a manufacturer and trader of fireworks registered under GSTIN 33AAKFV8790Q1Z2, was subjected to statutory audit for assessment years 2017-18, 2018-19 and 2019-20. ...
Rajasthan High Court Quashes Input Tax Credit Reversal Order That Ignored the Supplier's Prior GST Payment on Construction Material, Remands the Matter for Fresh Adjudication After a Proper Hearing in Gajraj Singh Ranawat vs Union of India (CW-5141/2023)
Facts of the CaseThe petitioner, M/s Gajraj Singh Ranawat (Proprietor: Gajraj Singh Ranawat), a firm engaged in road-construction work and registered under GSTIN 08AEKPR5279J1ZQ, filed this writ petition before the High ...
Gauhati High Court Quashes Section 74 NGST Payment Orders For Vague Show Cause Notices And Denial Of Hearing, Excludes Writ-Pendency Period From Limitation In Thekrubizolie And Anr. Versus Union Of India (WP(C)/129/2024 And WP(C)/130/2024)
Facts of the CaseTwo connected writ petitions were filed by Mr. Thekrubizolie Angami and Anr., proprietor of M/S Dimapur Diesels (GSTIN 13ABUPA6964C2ZO) and M/S Progressive Motors (GSTIN 13ABUPA6964C1ZP), both registered...
Andhra Pradesh High Court Condones 69-Day Delay in GST Appeal and Remits for Fresh Hearing on 10% Additional Pre-Deposit Citing Non-Constitution of Appellate Tribunal (Writ Petition No.18643 of 2023)
Facts of the CaseThe petitioner challenged a rejection order dated 22.05.2023 (A.O.No.DIN3722052325035, previously assessed to tax and penalty of Rs.41,76,972/- under Section 74(1) of the APGST/CGST Act) whereby its appe...