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Following Its Own Precedent: Uttarakhand HC Grants Liberty to Seek Revocation of GST Cancellation for Non-Filing of Returns (WPMS No. 1000 of 2023)
Facts of the Case
The petitioner, a taxable entity registered under the Uttarakhand Goods and Services Tax Act, was aggrieved by cancellation of its GST registration by an order dated 28.10.2022. The sole ground recorde...
Section 129 Penalty Upheld: Calcutta High Court Dismisses Challenge to Detention Order in Steel Crackers Pvt. Ltd. v. State Tax Officer (WPA 13788 of 2019)
Facts of the Case
The petitioner, Steel Crackers Pvt. Ltd., challenged an appellate order dated 15.05.2019 which dismissed its appeal and confirmed an adjudication order dated 20.12.2018 imposing penalty under Section 1...
IRCTC Cannot Withhold GST Refund Pending Its Own Claim: Calcutta HC Orders Refund to Griham Food and Hotel Within Three Weeks (WPO/1053/2023)
Facts of the Case
The petitioner, Griham Food and Hotel Pvt Ltd, had entered into a catering licence contract with the IRCTC, from which it obtained an early and honourable exit by mutual agreement, without any forfeitu...
Kerala High Court Rejects Constitutional Challenge to Section 174(2) CGST Act Transitional Savings Clause and Upholds Recovery Proceedings, Following Binding Division Bench Precedent on Point, in Akash Roofing Products vs Union of India (WP(C) No.29325 of 2023)
Facts of the CaseThe petitioner, a proprietary concern engaged in manufacture and sale of profile roofing sheets, was investigated by the Directorate General of GST Intelligence (DGGI), Kochi, for alleged clandestine rem...
Order Passed on Unserved Notice Quashed: Allahabad HC Directs Fresh Notice and Personal Hearing for Sakshi Enterprises (WRIT TAX No. - 809 of 2023)
Facts of the Case
The petitioner, M/S Sakshi Enterprises, challenged an order dated 19.4.2023 passed by respondent No. 2, directing it to deposit Rs. 63,12,126/- under the GST law. The petitioner's case was that a show-...
Bail Granted: Telangana High Court Allows Regular Bail in Rs. 24 Crore Fake ITC Case in Petitioner v. State (Criminal Petition No. 8330 of 2023)
Facts of the Case
The petitioner, a partner of M/s. Keshan Industries LLP, registered under GSTIN 36ABFFA8447D1ZH at Toopran, Medak, Telangana and engaged in manufacturing copper products from copper scrap, was arrested...
Field-Visit Finding Is a Question of Fact: Andhra Pradesh HC Relegates GST Registration Cancellation Challenge to Statutory Appeal (WRIT PETITION No.28853 of 2023)
Facts of the Case
The petitioner, a taxpayer holding GST registration No. 37A1AP15009B1ZW, challenged the cancellation of its registration by the 4th respondent vide proceedings dated 07.07.2023, and the subsequent reje...
"High-Handedness and Gross Abuse of Power": Bombay HC Orders Refund of Rs. 62.32 Lakh Debited by CGST Officers Without Authority in Pradeep Kumar Siddha (WRIT PETITION NO.8298 OF 2022)
Facts of the Case
The petitioner, Shri Pradeep Kumar Siddha, had earlier obtained an order in Writ Petition No. 8915 of 2021 directing the GST authorities to unfreeze his Axis Bank account, which the bank complied with ...
Post-Decisional Hearing Mandatory: Karnataka High Court Reads Natural Justice Into Rule 86A ITC Blocking in K-9 Enterprises v. State of Karnataka (WP No. 104242 of 2023)
Facts of the Case
The petitioners, a group of proprietorship/partnership businesses dealing in lead and lead scrap and registered under the Karnataka Goods and Services Tax Act, 2017, had their Input Tax Credit (ITC) bl...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation Subject to Full Payment of Tax, Interest, Late Fee and Penalty in Dinesh Kumar Panda vs State Tax Officer Bhubaneswar (W.P.(C) No.8516 of 2026)
Facts of the CaseThe petitioner, Dinesh Kumar Panda, had his GST registration cancelled by order dated 16.09.2025 pursuant to a show cause notice dated 14.08.2025, under the Central Goods and Services Tax Act, 2017. The ...