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Statutory Stay Granted Despite Non-Constitution of GST Tribunal: Patna High Court in Mateshwari Construction v. State of Bihar (CWJC No. 3425 of 2023)
Facts of the Case
The petitioner, Mateshwari Construction, a partnership firm registered under GSTIN 10AAAAM9517H1ZV, sought to avail its statutory remedy of appeal before the GST Appellate Tribunal under Section 112 of...
Chhattisgarh High Court Dismisses GST Appeal-Limitation Challenge After Computing That the Supreme Court's COVID Extension Still Left the Appeal Time-Barred in M/s Farhat Construction vs State of Chhattisgarh (WPT No. 285 of 2022)
Facts of the CaseThe petitioner, M/s Farhat Construction, a proprietorship firm at Bhilai, Chhattisgarh, registered under GST from 01.07.2017, was assessed for short payment of GST amounting to Rs.16,04,845/- (CGST and S...
Assessment Order Stands Withdrawn on Return Filing Under Notification Scheme: Patna High Court in Ashok Kumar Jha v. Union of India (CWJC No. 3995 of 2023)
Facts of the Case
The petitioner, M/s Ashok Kumar Jha, a Saharsa-based proprietorship, was subjected to a best-judgment assessment order dated 23.06.2022 under Section 62 of the Bihar Goods and Services Tax Act, 2017, f...
Telangana High Court Disposes of GST Registration Cancellation Appeal by Directing Assessee to Apply for Revocation Under CBIC Notification Dated 31 March 2023 in M/s Integrated Techno Systems vs Superintendent of Central Tax Nacharam (WP No.11389 of 2023)
Facts of the CaseThe petitioner, M/s Integrated Techno Systems, Hyderabad, had its GST registration cancelled by order dated 25.01.2021, and its subsequent appeal against that cancellation was dismissed by Order-in-Appea...
Rejection of Appeal for Want of Certified Copy Set Aside: Orissa High Court in Mahindra First Choice Wheels Ltd. v. Commissioner of CT & GST (W.P.(C) No. 22086 of 2023)
Facts of the Case
The petitioner, M/s Mahindra First Choice Wheels Ltd., Sambalpur, sought to quash an order dated 30.06.2022 by which its GST appeal was rejected on the ground that it had not submitted the certified co...
Sections 129 and 130 Are Independent Codes: Kerala High Court Dismisses Appeal Against Direct Confiscation in Muhammad Saleem Shemsudeen v. Enforcement Officer (WA No. 1422 of 2023)
Facts of the Case
The appellant, a registered dealer under the IGST and SGST Acts trading as Indian Scrap Supplier, sold 12,860 kg of iron scrap to a GST-registered dealer in Goa, transported under cover of an e-way bil...
Himachal Pradesh High Court Stays Appellate Order and Extends Filing Timeline Pending GST Appellate Tribunal Constitution Under Section 109 in M/s Vardhman Ispat Udyog vs State of Himachal Pradesh (CMPMO No.447 of 2023)
Facts of the CaseThe petitioner, M/s Vardhman Ispat Udyog, was issued a notice dated 09.08.2021 under Section 73(5)/74(5) of the Himachal Pradesh GST Act intimating tax payable. After the petitioner's reply, an order dat...
Criminal Proceedings Quashed as Founding GST Assessment Itself Set Aside: Jharkhand High Court in Nikit Mittal v. State of Jharkhand (Cr.M.P. No. 3155 of 2019 with connected matters)
Facts of the Case
The petitioners — directors/individuals connected with M/s Shri Ram Alloys and Ingot Pvt. Ltd., Bokaro — sought quashing of criminal proceedings in Bokaro Steel City P.S. Case No. 121 of 2018 (G.R....
Patna High Court Quashes Non-Speaking GST Registration Cancellation Order for Failure to Assign Reasons and Directs Reconsideration, Also Noting CBIC Amnesty Notification No.3 of 2023, in Md. Nihal Akhtar vs Union of India (CWJC No.4241 of 2023)
Facts of the CaseThe petitioner, Md. Nihal Akhtar, Madhubani, Bihar, had his GST registration cancelled by order dated 22.04.2022 (Annexure-2), passed in Form GST REG-19. A delayed appeal against the cancellation also st...
Self-Contradictory Cancellation Order Quashed: Uttarakhand High Court in Bhupendra Singh v. State Tax Officer, Haldwani (Writ Petition (M/S) No. 796 of 2023)
Facts of the Case
The petitioner, Bhupendra Singh, ran a proprietorship, M/s Bhaiji and Company, dealing as a stockist of RBM, Reta, Bajri etc., registered under GST with Registration No. 05AUYPS2644A1ZG. His premises w...