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Refund Application Cannot Be Treated Non Est Merely on a Deficiency Memo: Delhi High Court in National Internet Exchange of India v. Union of India (W.P.(C) 871/2022)
Facts of the Case
The petitioner, National Internet Exchange of India (NIXI), a non-profit company registered under GSTIN 07AABCN9308A1ZT engaged in export of internet services and management of the .IN domain registry,...
Allahabad High Court Sets Aside ITC Demand Order Where Assessee Manually Availed Business-Transfer Credit Because Form GST ITC-02 Was Not Live on the Nascent GST Portal in M/S Tikona Infinet Pvt. Ltd. vs State of U.P. (Writ Tax No.859 of 2023)
Facts of the CaseThe petitioner, M/S Tikona Infinet Private Limited, an internet service provider, entered into a Business Transfer Agreement dated 17.08.2017 with M/s Tikona Digital Network Pvt. Ltd. (TDN), under which ...
Notice Missed on the Portal, Assessment Set Aside: Madras HC Grants Kumar Raja Projects a Fresh Hearing on Turnover Mismatch (W.P.(MD).Nos.20614 and 20615 of 2023)
Facts of the Case
The petitioner, Tvl.K.Kumar Raja Projects Private Limited (GSTIN 33AABCK5644G1ZQ), challenged two assessment orders dated 03.02.2023 passed by the State Tax Officer (GST), Nanguneri, Tirunelveli Distri...
Belated Production of E-Way Bills Cannot Cure Detention: Kerala High Court Upholds Section 129 Penalty in EVM Passenger Cars India v. State of Kerala (WP(C) No. 10565 of 2018)
Facts of the Case
The petitioner, M/s. EVM Passenger Cars India Pvt. Ltd., a Volkswagen dealer at Thiruvananthapuram, challenged a penalty order (Exhibit P9) passed under Section 129 of the Kerala Goods and Services Tax...
Service on Advocate Is Deemed Service on Client: Allahabad HC Upholds Limitation-Barred Rejection of Manoj Steel Traders' GST Appeal (WRIT TAX No. 391 of 2021)
Facts of the Case
The petitioner, M/S Manoj Steel Traders, a registered dealer in iron and steel, had its goods intercepted on 18.03.2018 for want of Part-I of the e-way bill, leading to detention and a notice under Sec...
Orissa High Court Condones Delay in Seeking GST Registration Revocation Under Rule 23 OGST Rules Following Mohanty Enterprises Precedent in Ranjit Bhoi vs Superintendent CGST and Central Excise Bhubaneswar (W.P.(C) No.9700 of 2026)
Facts of the CaseThe petitioner, Ranjit Bhoi, had his GST registration cancelled by order dated 29.08.2025, pursuant to a show cause notice dated 24.05.2025, under the Central Goods and Services Tax Act, 2017. The petiti...
Portal Glitch No Bar to ITC Transition Claim: Allahabad HC Directs ITC-01 Filing for Anupam Electricals (WRIT TAX No. - 881 of 2023)
Facts of the Case
The petitioner, M/S Anupam Electricals And Electronics, a proprietorship registered under the GST Act (GST TIN 09AEXPA7281G121), was initially registered under the Composition Scheme for FY 2022-23, bu...
Notice Blocking ITC Set Aside for Failing to Cite Rule 86A: Telangana High Court in M/s. A.S.E. India v. Union of India (WP No. 4756 of 2023)
Facts of the Case
The petitioner, M/s. A.S.E. India, a partnership firm at Hyderabad, challenged a notice dated 02.12.2022 issued by the Assistant Commissioner of State Tax, Afzalgunj-Maharajgunj Circle, blocking its In...
"Registration Is Cancelled" Is Not a Reason: Gauhati HC Quashes GST Cancellation for Total Non-Application of Mind (WP(C)/5014/2023)
Facts of the Case
The petitioner, Mohammad Rofiqul Islam, was granted registration under the CGST Act, 2017 vide certificate dated 29.08.2019. On account of financial hardship, he could not file his returns, leading to ...
Kerala High Court Holds GST Is Payable in Addition to Quoted Tender Price Where Bid Documents Required Rates Excluding GST, Applying Sebastian Jose Precedent, in EKK Infrastructure Limited vs Kerala State Transport Project (WP(C) No.12471 of 2021 and Connected)
Facts of the CaseThe petitioner, EKK Infrastructure Limited, a construction company, was awarded two road contracts by the Kerala State Transport Project (KSTP) under the World Bank-funded Kerala Rebuild Initiative — u...