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University Affiliation and NOC Fees Not Taxable Under GST: Andhra Pradesh High Court Quashes Demand Orders Against Five State Universities in JNTUK v. Principal Commissioner of Central Tax (W.P.No.23535 of 2023 & batch)
Facts of the Case
Jawaharlal Nehru Technological University Kakinada (JNTUK) and four other Andhra Pradesh state universities — Acharya Nagarjuna University, Adi Kavi Nannayya University, Vikrama Simhapuri University,...
Long-Pending GST Cancellation Application Ordered Processed From Original Date: Delhi High Court Directs Retrospective Cancellation and Voids Post-Cancellation Returns in Worldwide Metals Private Limited vs. Assistant Commissioner CGST (W.P.(C) 5756/2023)
Facts of the CaseWorldwide Metals Private Limited had applied on 11.01.2020 for cancellation of its GST registration with effect from 31.12.2019, in Form GST REG-16, receiving ARN No. AA070120023003B. The application rem...
Adjudication Order Ignoring Limitation Plea Set Aside: Kerala High Court Allows Writ Appeal and Remands Service Tax Demand for Fresh Consideration in M/s. Bharat Sanchar Nigam Limited vs. Commissioner, Central GST (WA No. 1918/2023)
Facts of the CaseM/s. Bharat Sanchar Nigam Limited (BSNL) filed a writ appeal against a judgment of a learned Single Judge dismissing its writ petition at the admission stage, before the Kerala High Court. The underlying...
Missing Delivery Challan Alone Cannot Trigger Section 129: Uttarakhand High Court Holds Section 122 the Correct Provision in M/s Prestress Steel LLP v. Commissioner, Uttarakhand State GST (Writ Petition Nos.2396 & 2399 of 2023)
Facts of the Case
M/s Prestress Steel LLP, engaged in manufacturing PC wires and galvanized steel wire, purchased raw material from Steel Authority of India Limited (SAIL), Kolkata, which was transported by railway wago...
E-Way Bill Lapse for Export Goods Attracts Only Minimum Penalty: Kerala High Court Sets Aside Section 129 Detention Order and Section 130 Confiscation Notice in Qfroz Trades Pvt. Ltd. vs. Assistant State Tax Officer (WP(C) No. 12503/2021)
Facts of the CaseQfroz Trades Pvt. Ltd., an exporter of sea food, transported frozen shrimp from Adoor to Cochin Port for export to China. The consignment was detained en route at Panangad on the ground that no e-way bil...
Detention Beyond Mandatory Seven-Day Window Violates Section 129(3): Madurai Bench Reduces Penalty to Rs.5,000 for Supplier's Invoice Error in Tvl.T M Steel v. Deputy State Tax Officer (W.P.(MD) No.18970 of 2023)
Facts of the Case
The petitioner, Tvl.T M Steel, a manufacturer of TMT steel and iron bars, received an order for supply of 24.990 MTS of TMT bar from Mr.T.Balaji (HUF), Tuticorin, and in turn placed a back-to-back orde...
Revenue's Appeal on TRAN-1 Transitional Credit Disposed of Per FILCO Trade Centre Directions: Calcutta High Court Applies Supreme Court's Nationwide Reopening Order in Union of India vs. Baljit Iron Private Limited (M.A.T. No. 16/2022)
Facts of the CaseThe Union of India filed an appeal, M.A.T. No. 16 of 2022, before a Division Bench of the Calcutta High Court against a common order dated 04.03.2020 of a learned Single Judge in W.P. No. 24020(W) of 201...
Input Tax Credit Cannot Be Denied Solely for a GSTR-2A/GSTR-3B Mismatch: Kerala High Court Remits Assessment for Fresh Examination of Taxpayer's Supporting Evidence in Mina Bazar vs. State Tax Officer-1 (WP(C) No. 30670/2023)
Facts of the CaseMina Bazar, represented by its partner M.T.P. Mohammed Shihab, challenged an assessment order dated 20.08.2022 and a consequential recovery notice dated 24.07.2023 before the Kerala High Court. The asses...
GST-on-Seigniorage-Fee Assessment Remanded, Enforcement Kept in Abeyance Pending Supreme Court Ruling: Madurai Bench in Karthika Material Suppliers v. State Tax Officer (W.P(MD) No.13804 of 2026)
Facts of the Case
M/s. Karthika Material Suppliers, represented by its proprietor and registered under GSTIN 33BYMPM6381B1ZE, challenged an assessment order dated 02.02.2026 passed under Section 74 of the Tamil Nadu Goo...
Electronic Credit Ledger Cannot Fund GST Appeal Pre-Deposit: Patna High Court Holds Section 107(6)(b) Pre-Deposit Payable Only from Cash Ledger in M/s Flipkart Internet Pvt. Ltd. vs. State of Bihar (CWJC No. 1848/2023)
Facts of the CaseA batch of writ petitions led by M/s Flipkart Internet Pvt. Ltd. and connected petitioners, including M/s Sanyog Construction Private Limited and Summit Digital Infrastructure Limited, challenged before ...