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Bail Granted Despite Rs.11.62 Crore Evasion Allegation: Allahabad High Court Releases an Accused in a Clandestine Sales GST Case, Noting He Was Not the Firm's Proprietor and That Investigation Was Already Complete in Vivek Mishra's Case (Criminal Misc. Bail Application No.13703 of 2023)
Facts of the Case
The applicant, Vivek Mishra, sought bail in a complaint case registered by the Directorate General of GST Intelligence (DGGI), Ghaziabad, under Section 132(1)(a) of the CGST Act, 2017. A search on 11.1...
Andhra Pradesh High Court Restores GST Registration Cancelled Without Particulars of Alleged Fraud in Writ Petition No.22623 of 2023
Facts of the CaseThe petitioner challenged an order dated 03.08.2023 cancelling its GST registration, issued pursuant to a show-cause notice dated 12.06.2023 that alleged (i) registration obtained by fraud/wilful misstat...
Allahabad High Court Sets Aside Rs.26 Lakh GST Demand for Denial of Mandatory Personal Hearing Under Section 75(4), Following Bharat Mint & Allied Chemicals — M/S B L Pahariya Medical Store vs State of U.P. (Writ Tax No. 981 of 2023)
Facts of the CaseM/S B L Pahariya Medical Store challenged an assessment order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, raising a demand of over Rs.26 lakhs for the tax period July ...
Allahabad High Court Directs Acceptance of Offline TRAN-1/TRAN-2 Application Filed on Deadline Amid Portal Glitch in Tara Steel Centre Rampur vs Union of India (Writ Tax No. 570 of 2023)
Facts of the CaseThe petitioner, M/S Tara Steel Centre Rampur, challenged an order dated 06.02.2023 of the Deputy Commissioner, State Tax (GST), U.P., refusing to entertain its revised Form Tran-1/Tran-2 application, fil...
Kerala High Court Division Bench Dismisses Appeal Against Rejection of Time-Barred GST Registration Cancellation Challenge, Reaffirms Statutory Finality Bars Writ Where Appeal Was Filed Beyond Condonable Limitation — Penuel Nexus Pvt. Ltd. vs Additional Commissioner Headquarters (WA No. 1383 of 2023)
Facts of the CasePenuel Nexus Pvt. Ltd., a direct marketing company, had its GST registration cancelled by the respondents (Ext.P2 order) after it was unable to file returns on time due to disruption caused by the Covid-...
Reply Ignored, Order Quashed: Karnataka High Court Partly Allows a Challenge to a Section 73(9) GST Adjudication Order for Failing to Consider the Assessee's Timely Reply, Restoring Proceedings to the Original Notice Stage in Marquee Agriventures' Case (Writ Petition No.19769 of 2023)
Facts of the Case
The petitioner, Marquee Agriventures Private Limited (formerly Relobridge Relocations Private Limited), challenged an order of adjudication dated 20.07.2023 passed under Section 73(9) of the CGST/KGST ...
Allahabad High Court Sets Aside Section 129 Detention Penalty as Corrected Tax Invoice Was Produced Before Seizure Order in Galaxy Enterprises vs State of U.P. (Writ Tax No. 1412 of 2022)
Facts of the CaseThe petitioner, M/S Galaxy Enterprises (GSTIN 09AAPFG6376E1ZY), a manufacturer and seller of laminated papers, dispatched goods from Muzaffarnagar to Rajasthan under tax invoice, e-way bill and GR. The c...
Patna High Court Sets Aside Non-Speaking GST Registration Cancellation Order That Failed to Assign Reasons in Form GST REG-19, Directs Reconsideration — M/s Jyoti Electricals vs Union of India (CWJC No.3070 of 2023)
Facts of the CaseM/s Jyoti Electricals, a sole proprietorship in Patna, was aggrieved by cancellation of its GST registration vide order dated 11.07.2022 (Annexure-2), against which an appeal was pending before the appel...
Karnataka High Court Remands IGST Export Refund Rejection for Specific Finding on Service Rendition in Workplace Options India vs Union of India (Writ Petition No. 12914 of 2020)
Facts of the CaseThe petitioner, M/S Workplace Options Private Limited, had entered into an Intercompany Master Services Agreement dated 12.07.2015 with its US-based group company, M/s Workplace Options India Pvt. Ltd., ...
Jharkhand High Court Quashes Rejection of Refund of Tax Paid Under Wrong Head as Time-Barred, Applies CBIC Circular Extending Limitation for Section 77 Refund Claims — M/s Gajraj Vahan Private Limited vs State of Jharkhand (W.P.(T) No. 1801 of 2021)
Facts of the CaseM/s Gajraj Vahan Private Limited had, admittedly, made payment of GST under the wrong tax head, a scenario governed by Section 77 of the CGST Act, 2017. The petitioner's application for refund of excess ...