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Decide the Notice, Vires Kept Open: Kerala High Court Directs Timely Disposal of a Section 130 Confiscation Notice After Hearing the Assessee, While Expressly Reserving the Right to Challenge the Constitutional Validity of Section 130 in Blue Bell Jewellers' Case (WP(C) No.25063 of 2023)
Facts of the Case
The petitioner, Blue Bell Jewellers, challenged a Form GST MOV-10 notice dated 19.07.2023 issued by the second respondent, proposing confiscation of goods under Section 130 of the CGST Act. Various del...
Reviewing Its Own Order Is Impermissible: Orissa High Court Quashes a Purported "Rectification" Under Section 161 That Reversed an Earlier Favourable Appeal Order Without Affording Any Hearing in Om Sai Security's Case (W.P.(C) No.23182 of 2023)
Facts of the Case
The petitioner, Om Sai Security, Rourkela, had earlier succeeded in its first appeal (No.AD210422007821R dated 28.04.2022) before the Joint Commissioner of CT & GST (Appeal), Sundargarh Territorial...
Portal-Only Notice Held Insufficient: Madras High Court Sets Aside an Ex-Parte Section 73 Assessment on a 25% Pre-Deposit Condition After Personal Hearing Notices Were Only Uploaded to the GST Portal in Tvl Ideal Marketing's Case (W.P.(MD) No.13566 of 2026)
Facts of the Case
The petitioner, Tvl. Ideal Marketing, challenged an assessment order dated 31.10.2025 passed under Section 73 of the TNGST Act, 2017 for the year 2021-22, which was made ex-parte because the petitioner...
Judicial Discipline Enforced Under Kamlakshi Finance: Bombay High Court Directs Refund of Rs.11.69 Crore, Holding a Subordinate Assistant Commissioner Cannot Reopen and Reject a Refund Claim Already Allowed by the Appellate Authority in Jacobs Solutions India's Case (Writ Petition No.5808 of 2023)
Facts of the Case
The petitioner, Jacobs Solutions India Pvt. Ltd., engaged in exporting engineering consulting services to overseas group entities without payment of GST, claimed a refund of accumulated Input Tax Credi...
Substratum Already Wiped Out: Allahabad High Court Quashes a Rs.28.33 Crore Section 74 GST Assessment Built on Facts Already Rejected in an Earlier, Final Section 130 Confiscation Proceeding in Viabhav Edible's Case (Writ Tax No.812 of 2021)
Facts of the Case
The petitioner, M/s Viabhav Edible Pvt. Ltd., challenged an order dated 17.08.2021 passed under Section 74(9) of the UP GST Act, imposing a total demand of Rs.28,33,67,301.80 comprising tax of Rs.10,59...
Kerala High Court Directs Fresh Hearing on Rs.9.58 Lakh Electronic Credit Ledger Blocking Ordered Without Prior Opportunity, With Automatic Unblocking if Decision Is Delayed — M/S. M J Gold vs Joint Commissioner of State Tax (WP(C) No. 30292 of 2023)
Facts of the CaseM/S. M J Gold, holding GSTIN 32AAOFM7935N1ZM, was informed vide communication dated 04.09.2023 that input tax credit of Rs.9,58,000/- in its electronic credit ledger had been blocked with reference to pu...
Madras High Court Quashes Interest and Penalty on Coal-Seed Trader for Failure to Deal With Classification Dispute Under Exemption Notification, and for Passing Order Before Hearing Notice Date — M/s.Way Irrigation Land Scapping vs Commissioner of CGST (W.P(MD)No.6506 of 2023)
Facts of the CaseM/s.Way Irrigation Land Scapping trades in 'Gloriosa Superba Seed' (Karthigai Flower), a medicinal plant seed, and contended it was exempt from tax under Entry 88 of Notification No.2/2017-Central Tax (R...
Jharkhand High Court Quashes Pre-Resolution GST Demand Under Ghanshyam Mishra But Denies Post-Resolution Management Claim to Old Transitional Credit in ESL Steel Limited vs Principal Commissioner CGST (W.P.(T) No. 1995 of 2023)
Facts of the CaseThe petitioner, M/s ESL Steel Limited, whose corporate insolvency resolution process was completed with NCLT, Kolkata Bench approving M/s Vedanta Limited's resolution plan on 17.04.2018, challenged an Or...
Cash Is Not Stock-in-Trade: Kerala High Court Orders Release of Cash Seized Nearly Three Years Earlier During a GST Search, Reaffirming the Department's Lack of Power to Seize Cash Under Shabu George in T H Fazil's Case (WP(C) No.30522 of 2023)
Facts of the Case
The four petitioners, including T H Fazil, challenged the seizure of cash from their business premises pursuant to seizure memos in Form GST INS-02 dated 22.12.2020, under which amounts of Rs.31,50,000...
Orissa High Court Sets Aside Section 74 OGST Order Passed Without Fresh Show Cause Notice Despite Assessee Filing Multiple Replies, Directs Fresh Hearing — Gyana Ranjan Senapati vs Commissioner of Commercial Taxes & GST (W.P.(C) No.35664 of 2022)
Facts of the CaseGyana Ranjan Senapati challenged an order dated 08.07.2022 passed by the Additional CT & GST Officer, Bhubaneswar-I Circle, under Section 74 of the OGST Act, 2017. The petitioner's Senior Counsel pointed...