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Rajasthan High Court Disposes of Bar Associations' PIL on Non-Constitution of GST Appellate Tribunal With Liberty to Revive in Rajasthan Bar Federation vs Union of India (D.B. Civil Writ Petition No. 11167/2019 and 16346/2019)
Facts of the CaseTwo connected Public Interest Litigations, filed respectively by the Rajasthan Bar Federation and the Jaipur Tax Bar Association, had been pending before the Rajasthan High Court, Jaipur Bench, for nearl...
Notice Silent, Cancellation Cannot Be Retrospective: Punjab and Haryana High Court Quashes a GST Registration Cancellation Order That Antedated Its Own Show Cause Notice Without Any Warning of Retrospective Effect in DNC Infrastructure's Case (CWP-11932-2026)
Facts of the Case
The petitioner, DNC Infrastructure Private Limited, challenged an order dated 25.04.2022 cancelling its GST registration with retrospective effect, pursuant to a show cause notice dated 04.04.2022. On ...
Allahabad High Court Quashes Rs.19 Lakh GST Demand Where Assessing Authority Marked Personal Hearing Column as 'Not Applicable', Reaffirms Mandatory Hearing Under Section 75(4) — M/S Brijesh Kumar Singh vs State of U.P. (Writ Tax No. 198 of 2023)
Facts of the CaseM/S Brijesh Kumar Singh challenged an order dated 26.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, raising a demand exceeding Rs.7,81,494/- in the order (with the petitioner'...
Delhi High Court Directs Time-Bound Decision on DVAT Refund After TRAN-1 Carry-Forward Rejected in A M Electricals vs Commissioner of State GST (W.P.(C) 4785/2023)
Facts of the CaseThe petitioner, A M Electricals, challenged an order dated 17.02.2023 rejecting its application to carry forward Input Tax Credit by filing Form GST TRAN-1, on the ground that the statutory forms in ques...
Tripura High Court Dismisses Challenge to Rs.34 Lakh Section 74 Demand, Holds Transitional Credit of TDS Under VAT Regime Ineligible as ITC Where Works Contract Falls Within Section 17(5)(c) Bar — M/s Ruchi Infocom Private Limited vs State of Tripura (WP(C) No.362 of 2023)
Facts of the CaseM/s Ruchi Infocom Private Limited, engaged in laying underground gas pipelines and GI installations for Tripura Natural Gas Company Limited (TNGCL), had carried forward excess Value Added Tax deducted at...
No Independent Case Made Out: Rajasthan High Court Grants Anticipatory Bail to a Young Student Implicated Only as an "Active Accomplice" of His Father in an Alleged Rs.7.97 Crore E-Way Bill and GST Evasion Scheme in Ritik Arora's Case (S.B. Criminal Misc. Bail Application No.5830/2022)
Facts of the Case
The petitioner, Ritik Arora, a 20-year-old student, sought anticipatory bail apprehending arrest in a complaint registered under Section 132(1)(a)(f)(h)(j)(k) read with Section 132(1)(l)(i) of the CGST...
Orissa High Court Refuses to Stay Section 63 GST Notice on Mining Royalty, Holds Pending Nine-Judge Reference on Royalty-as-Tax No Ground to Halt Assessment in Mitambini Mishra vs Union of India (W.P.(C) No. 8492 of 2022)
Facts of the CaseThe petitioner, Mitambini Mishra, an individual holding a mining lease for sand quarrying under the Odisha Minor Minerals Concession Rules, 2016, was issued a Demand-cum-Show Cause Notice dated 17.02.202...
Calcutta High Court Directs West Bengal Electricity Distribution Company to Reimburse Contractor's GST Component on Post-GST Era Contract, Rejects Reliance on 'Exclusive of GST' Schedule of Rates — Raa Contractors & Builders Private Limited vs State of West Bengal (WPA No. 14907 of 2023)
Facts of the CaseRaa Contractors & Builders Private Limited sought reimbursement of the GST component, amounting to Rs.14,48,633/-, on bills raised for work executed under a contract awarded on 5th September 2017 by the ...
Patna High Court Holds Purchasing Dealer Cannot Claim Input Tax Credit Where Selling Dealer Failed to Remit Collected GST to Government in Aastha Enterprises vs State of Bihar (CWJC No.10395 of 2023)
Facts of the CaseThe petitioner, M/s Aastha Enterprises, a registered dealer, claimed Input Tax Credit on purchases made from another registered dealer, evidenced by tax invoices and payments through banking channels, wh...
Delhi High Court Sets Aside GST Registration Cancellation and Appellate Rejection for Failing to Disclose Reasons in Show Cause Notice or Order — Sh. Atul Bansal vs Commissioner of Central Tax/GST Delhi (W.P.(C) 4252/2023)
Facts of the CaseSh. Atul Bansal's GST registration was cancelled by order dated 06.06.2022, pursuant to a show cause notice dated 17.05.2022 that cited only 'non-compliance of any specified provisions in the GST Act or ...