Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Karnataka High Court Sets Aside Rejection of Transitional Credit Claim Filed Under Wrong TRAN-1 Column, Remits for Verification in S V Halavagali and Sons vs Superintendent of Central Excise (WP No. 102048 of 2023)
Facts of the CaseThe petitioner, M/s S V Halavagali and Sons, a partnership firm registered under the Goods and Services Tax Act, 2017 and engaged in supply of goods falling under Chapter headings 8432, 31010010 and 1009...
Allahabad High Court Quashes Non-Speaking GST Registration Cancellation Order for Want of Reasons Despite Appeal Being Time-Barred in Surendra Bahadur Singh vs State of U.P. (Writ Tax No. 172 of 2023)
Facts of the CaseThe petitioner, Surendra Bahadur Singh, a proprietorship engaged in civil contractual works and registered under GST (GSTIN 09BAWPS0102G1ZL), was issued a show cause notice dated 03.11.2022 for non-filin...
Andhra Pradesh High Court Condones 65-Day Delay in Filing GST Appeal Beyond Statutory Period Citing Petitioner's Ill Health, Subject to 20% Pre-Deposit — JBR Constructions Private Limited vs Union of India (W.P.No. 11546 of 2023)
Facts of the CaseJBR Constructions Private Limited, a company engaged in providing works contract services, was issued letters by the revenue seeking explanation for discrepancies in GST payment for the period July 2017 ...
Allahabad High Court Directs Renewal of Cancelled GST Registration on Payment of Outstanding Tax and Interest in Arun Kumar Srivastava vs State of U.P. (Writ Tax No. 218 of 2023)
Facts of the CaseThe petitioner, M/S Arun Kumar Srivastava, a proprietorship, challenged two orders: the order dated 24.08.2022 passed by the Assistant Commissioner, State Tax, Amethi, cancelling its GST registration for...
Statutory Appeal Comes First: Telangana High Court Declines to Entertain a Writ Challenging Both an Assessment Order and the Vires of Notification No.11/2017-CT(Rate), Relegating the Assessee to the Section 107 Remedy in MPM Ventures' Case (Writ Petition No.30910 of 2023)
Facts of the Case
The petitioner, M/s MPM Ventures Private Limited (formerly MPM Hotels Private Limited), challenged an Order-in-Original dated 28.07.2023 confirming a demand of tax, interest and penalty exceeding Rs.7 ...
Calcutta High Court Disposes of Revenue's Appeal Against TRAN Credit Relief in Union of India vs Baljit Iron Following Supreme Court's Filco Trade Centre Directions Reopening the GST Transitional Credit Portal (M.A.T. No.16 of 2022)
Facts of the CaseThis appeal by the revenue under the Central Goods and Services Tax Act, 2017 arose from a common order dated 4 March 2020 passed by a Single Bench of the Calcutta High Court in W.P. No.24020(W) of 2019,...
Suguna Cutpiece Relief Extended Once More: Madras High Court Allows Revival of a GST Registration Cancelled for Non-Filing of Returns on Payment of Outstanding Dues, Noting the Revenue's Consistent Non-Challenge to This Settled Framework in Tvl G R L Logistics' Case (W.P.(MD) No.22165 of 2023)
Facts of the Case
The petitioner, Tvl. G.R.L. Logistics, had its GST registration (GSTIN UIN 33HOVPS2082L1Z2) cancelled by order dated 21.04.2023. The petitioner claimed it was unaware of the cancellation until informed...
Karnataka High Court Allows Revenue's Writ Appeal, Restores Section 74 CGST Show Cause Notice and Order-in-Original in Superintendent of Central Tax vs M/s MCR Marketing (Writ Appeal No. 924 of 2026)
Facts of the CaseThe respondent, M/s MCR Marketing, a proprietary concern (GSTIN 29AIYPT4994Q1ZF) represented by its proprietrix Smt. Rajini Tamrakar, had been issued a common/consolidated show cause notice dated 18.06.2...
Kerala High Court Holds Input Tax Credit Cannot Be Denied Merely for GSTR-2A vs GSTR-3B Mismatch, Remits for Fresh Examination of Evidence — Mina Bazar vs State Tax Officer (WP(C) No. 30670 of 2023)
Facts of the CaseMina Bazar, a partnership firm at Payyanur, challenged an assessment order dated 20.08.2022 and a consequent recovery notice dated 24.07.2023, by which input tax credit was denied to the petitioner solel...
A Lenient Condition Is Not an Onerous One: Kerala High Court Dismisses a Challenge to a Stay Order Requiring Only 10% of the Disputed Penalty in Six Instalments, Finding the Appellate Authority's Discretion Reasonably Exercised in Manappuram Jewellers' Case (WPC No.27282 of 2023)
Facts of the Case
The petitioner, Manappuram Jewellers Limited, challenged an order (Ext.P6) of the second respondent staying further recovery proceedings pending its appeal, subject to the condition that the petitioner...