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Gujarat High Court Declines to Interfere With Form GST MOV-11 Confiscation Orders Citing Statutory Appeal Under Section 107, Clarifies Provisional Release Under Section 67(6) Remains Available Pending Appeal — M/S SS Enterprise vs Commissioner of State Taxes (C/SCA/3800/2022 with SCA Nos. 3834, 3835, 3836, 3838 of 2022)
Facts of the Case
M/S SS Enterprise and four connected writ-applicants challenged individual orders of confiscation
of goods and conveyance passed against them in Form GST MOV-11 by the concerned
authority under the G...
Gujarat High Court Quashes Unreasoned Rule 86A Order Blocking Rs.97.17 Lakh Input Tax Credit, Holds Recording of Reasons and Post-Decisional Hearing Are Mandatory Safeguards — M/s New Nalbandh Traders vs State of Gujarat & 2 others (R/SPECIAL CIVIL APPLICATION NO. 17202 of 2021)
Facts of the Case
The petitioner, a proprietary concern trading in M.S. Scrap for over 13 years, purchased scrap from
its supplier, M/s. Anmol Enterprise, between 22.12.2020 and 27.03.2021, against tax invoices,
weigh...
Calcutta High Court Grants Liberty to Claim Transitional Input Tax Credit via GSTR-3B Following TRAN-1 Portal Glitch, Applying Das Auto Centre Precedent Under Section 140 GST Law — M/s. RSD Natural Resources Pvt. Ltd. vs State of West Bengal & Ors. (W.P.A. 1904 of 2022)
Facts of the Case
M/s. RSD Natural Resources Pvt. Ltd. sought a direction permitting it to file Form GST TRAN-1 to
carry forward, into its electronic credit ledger, transitional credit of Value Added Tax, Central
Exci...
Gujarat High Court Orders Release of Detained Areca Nut Consignment Worth Rs.63.70 Lakh Under Section 129 CGST Act on Deposit of Tax and Penalty, Declines to Quash Detention Order at This Stage — Sreejith K. vs State of Gujarat (R/SPECIAL CIVIL APPLICATION NO. 19116 of 2021 with CIVIL APPLICATION NO. 1 of 2022 and R/SCA NO. 3640 of 2022)
Facts of the Case
The petitioner, proprietor of M/s. Sridev Traders, Rajkot, trades in Areca Nuts and was registered
with GST on 06.10.2021. It had placed an order for 24,500 kg of Areca Nuts worth
Rs.63,70,000 with i...
Andhra Pradesh High Court Directs Immediate Disbursal of Rs.1.44 Crore GST Refund Under Section 56 CGST Act, Where Entitlement Was Undisputed but Payment Was Stuck at CFMS Level — Bharti Airtel Limited vs State of Andhra Pradesh (WRIT PETITION No.182 of 2022)
Facts of the Case
Bharti Airtel Limited (GSTIN 37AAACB2894G1ZM), a telecom operator registered at
Visakhapatnam, had multiple refund applications sanctioned by the department vide Form
GST RFD-06 orders dated 12.01.20...
Allahabad High Court Quashes Time-Barred Rejection of Section 107 GST Appeal, Holds Limitation Period Stood Suspended Under COVID-19 Orders of the Supreme Court — M/S J.K Infratech vs Additional Commissioner (WRIT TAX No. 76 of 2022)
Facts of the Case
M/S J.K Infratech's GST registration was cancelled by an ex-parte order dated 17.9.2019 passed by
the Assistant Commissioner, Sector-3, Commercial Tax, Sonbhadra, on the basis of a notice claimed to
...
Gujarat High Court Quashes Vague GST Registration Cancellation Show Cause Notice Issued After Goods Detention, Restores GSTIN, Applying Aggarwal Dyeing Precedent on Natural Justice — Sreejith K. Prop. of M/s Sridev Traders vs State of Gujarat (C/SCA/3596/2022)
The Gujarat High Court, in C/SCA/3596/2022, applied its own recent
ruling in Aggarwal Dyeing and Printing Works to quash a registration cancellation
triggered after the dealer's goods were detained in transit and an in...
Gujarat High Court Quashes Cryptic GST Registration Cancellation Orders and Vague Show Cause Notices for Violating Natural Justice, Directs Physical Speaking Notices/Orders by RPAD Until Portal Glitches Are Fixed — Aggarwal Dyeing and Printing Works vs State of Gujarat (R/Special Civil Application No. 18860 of 2021 with 1169, 2263 & 3140 of 2022)
In a common judgment disposing of four connected writ applications, the Gujarat
High Court confronted a pattern it found had become endemic across the State's GST
administration — show cause notices and cancellation ...
Madras High Court (Madurai Bench) Allows Manufacturer's TRAN-1 Rectification, Directs Input Tax Credit of Rs.11,83,309 on Stock to Be Verified and Credited Under Section 140 CGST Act — M/s Sri Desikanathar Textiles Pvt. Ltd. vs Commissioner of GST and Central Excise, Chennai (W.P.(MD) No. 7252 of 2020)
The Madurai Bench of the Madras High Court, in W.P.(MD) No. 7252 of
2020, dealt with a recurring transitional-credit grievance — a manufacturer who filled
the wrong part of FORM GST TRAN-1 and could not transition in...
Orissa High Court Declines to Interfere at Show Cause Stage With Section 74 CGST/OGST Notice, Holds Jurisdictional Objection to GSTR-9 Restrictions on ITC and Disputed Tax Facts Must Go to the Proper Officer — Rajendra Narayan Mohanty vs CT & GST Officer, Cuttack-I East Circle (W.P.(C) No. 5332 of 2022)
The Orissa High Court, in W.P.(C) No. 5332 of 2022, examined whether a
writ petition challenging a show cause notice under Section 74 of the CGST/OGST Act,
2017 could be entertained before the petitioner had even filed...