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Jharkhand High Court Directs GST Department to Decide Pending Section 161 Rectification Application and Unblock ITC Within Six Weeks — Prabha Energy Private Limited vs State of Jharkhand (W.P.(T) No. 3247 of 2020)
Facts of the Case
Prabha Energy Private Limited, registered under the Goods and Services Tax Act, 2017, was inspected on 1st December 2018 and asked to furnish documents under Section 71 of the JGST Act. It furnished pu...
Madras High Court (Madurai Bench) Allows Refund of Unutilised Input Tax Credit to SEZ Unit on Zero-Rated Supply, Holds Second Proviso to Rule 89(1) Does Not Bar Refund Claim by Recipient — M/s ATC Tires Private Limited vs Joint Commissioner of GST & Central Excise (Appeals) (W.P.(MD) No. 949 of 2022)
Facts of the CaseM/s ATC Tires Private Limited, having a Special Economic Zone (SEZ) manufacturing unit at Gangaikondan, Tirunelveli, and an Export Oriented Unit at Dahej, Gujarat, challenged Order-in-Appeal No.151/2021-...
Calcutta High Court Division Bench Quashes Retrospective GST Registration Cancellation for Relying on Undisclosed Site-Visit Material Beyond the Show Cause Notice — Raj Kumar Mondal vs Assistant Commissioner of State Tax, Monoharkatra and N.S. Road Charge (MAT 80 of 2022)
Facts of the CaseRaj Kumar Mondal filed an intra-court appeal, along with IA No. CAN 1 of 2022, before a Division Bench of the High Court at Calcutta against an order dated 19.01.2022 in WPA 507/2022, by which the learne...
Calcutta High Court Holds Rule 86A Credit Ledger Blocking Order Ceases to Have Effect After One Year, Directs Unblocking of Electronic Credit Ledger Within Seven Days — Jai Venktesh Concast Pvt Ltd & Anr vs Assistant Commissioner of State Tax, Durgapur Charge (WPA No. 3696 of 2022)
Facts of the CaseJai Venktesh Concast Pvt. Ltd. and another petitioner filed a writ petition before the High Court at Calcutta challenging the action of the Assistant Commissioner of State Tax, Durgapur Charge, in blocki...
Patna High Court Quashes Non-Speaking GST Registration Cancellation Order for Violating Natural Justice, Condones Delay in Filing Returns Amid Covid-19 Disruption — S.K. Enterprises vs State of Bihar (Civil Writ Jurisdiction Case No. 3774 of 2022)
Facts of the CaseS.K. Enterprises, a partnership firm, filed a writ petition before the High Court of Judicature at Patna challenging the order dated 5th February 2019 passed by the Joint Commissioner of State Tax, Sitam...
Madras High Court (Madurai Bench) Orders Restoration of Thirumangalam Municipality's Cancelled GST Registration Applying Suguna Cutpiece Center, Subject to Compliance Conditions — The Commissioner, Thirumangalam First Grade Municipality vs Deputy Commissioner (ST) GST Appeal (W.P.(MD) No. 4185 of 2022)
Facts of the CaseThe Commissioner, Thirumangalam First Grade Municipality, filed a writ petition before the Madurai Bench of the Madras High Court challenging the order of the Assistant Commissioner (ST), Thirumangalam C...
Patna High Court Quashes Ex Parte GST Appellate and Assessment Orders for Violating Natural Justice, Remits Matter With Conditional Deposit Directions — M/s Ajay Kumar Singh vs State of Bihar (Civil Writ Jurisdiction Case No. 3878 of 2022)
Facts of the CaseM/s Ajay Kumar Singh, a proprietorship firm through its proprietor, filed a writ petition before the High Court of Judicature at Patna challenging the order dated 18.12.2021 passed by the Additional Comm...
Madras High Court (Madurai Bench) Directs Restoration of GST Registration of Palani Municipality Following Suguna Cutpiece Center, Subject to Payment of Tax Arrears — The Commissioner, Palani Municipality vs Commissioner of GST & Central Excise (W.P.(MD) No. 4178 of 2022)
Facts of the CaseThe Commissioner, Palani Municipality, filed a writ petition before the Madurai Bench of the Madras High Court challenging the order of the Superintendent of CGST & Central Excise, Palani-II Range, dated...
Gujarat High Court Quashes Non-Speaking GST Assessment Orders in Form GST DRC-07, Directs Fresh Reasoned Adjudication Within Three Months — M.P. Commodities Pvt Ltd vs State of Gujarat (R/Special Civil Application No. 3796 of 2022)
Facts of the CaseM.P. Commodities Pvt. Ltd. filed a writ application before the High Court of Gujarat at Ahmedabad challenging two Orders in Form GST DRC-07 dated 18.12.2021 and 27.12.2021 passed by the Assistant Commiss...
Karnataka High Court Sets Aside Section 73(9) CGST/KGST Orders for Three Tax Periods Passed Without Considering Reply or Granting Hearing, Remits Matter for Fresh Adjudication — Sri C Ananda Kumar vs Executive Engineer, Panchayat Raj Engineering Division (WP No. 20123 of 2025)
Facts of the CaseSri C Ananda Kumar, a contractor executing works for various government departments in Chamarajanagar district, challenged three orders passed under Section 73(9) of the KGST/CGST Act, 2017 by the Commer...