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Patna High Court Quashes Input Tax Credit Disallowance Order and Bank Attachment for Overlooking GST Returns on Record, Remands Matter Subject to Rs.10 Lakh Deposit — MRF Limited vs State of Bihar (Civil Writ Jurisdiction Case No.3929 of 2022)
Facts of the Case
MRF Limited, represented through its authorised signatory, challenged a show cause notice
dated 15.02.2021 proposing to disallow input tax credit under
Section 16(4) of the BGST Act read with Rule 36...
Madras High Court (Madurai Bench) Dismisses Writ Against GST Assessment Orders for AY 2018-19 and 2019-20, Relegates Assessee to Statutory Appeal Under Section 107 With 30-Day Extended Limitation — Tvl.Ashok Trading Company vs State Tax Officer (W.P.(MD) Nos.4355 and 4356 of 2022)
Facts of the Case
Tvl.Ashok Trading Company, represented by its partner Mahendra N Patel, filed two writ
petitions before the Madurai Bench of the Madras High Court under Article 226 of the
Constitution of India, seek...
Kerala High Court Closes Writ Against Section 129(3) Detention Show-Cause Notice After Goods Released on Bank Guarantee, Directs Guarantee Not to Be Invoked Till Appeal Period Expires — Sonotone Audio LLP vs Assistant State Tax Officer (WP(C) No.24085 of 2021)
Facts of the Case
The petitioner, Sonotone Audio LLP, Mumbai, represented by its Director, filed this writ petition challenging Ext.P4, a show cause notice dated 12.9.2021 issued under Section 129(3) of the CGST Act in ...
Calcutta High Court Fixes Ten-Week Deadline for State GST Authority to Complete Investigation and Pass a Reasoned Order on Blocking of Electronic Credit Ledger — Rocky Jaiswal vs Union of India & Ors. (WPA No.3947 of 2022)
Facts of the Case
The petitioner, Rocky Jaiswal, moved the High Court at Calcutta in its Constitutional Writ Jurisdiction, aggrieved by the respondent State GST authority's action of blocking his Electronic Credit Ledge...
Telangana High Court Permits Withdrawal of Writ Challenging Manpower-Supply Tender Notices Issued Without GST Component or Advance Ruling Under Section 97(2), Grants Liberty to File Afresh — Sri Durga Bhavani Enterprises vs State of Telangana (WP No.12984 of 2022)
Facts of the Case
The petitioner, Sri Durga Bhavani Enterprises, a partnership firm represented by its partner, approached the High Court for the State of Telangana under Article 226 of the Constitution against the Stat...
Punjab and Haryana High Court Quashes Section 129 Detention and Bogus-ITC Findings Over Sub-1% Quantity Mismatch, Holds No Intent to Evade Tax and Orders Refund of Fine and Penalty — M/s Raghav Metals vs State of Haryana (CWP No.25057 of 2021)
Facts of the Case
The petitioner, M/s Raghav Metals, engaged in the business of copper wires and copper scraps and registered under the Delhi GST Act, 2017 and the Central GST Act, 2017, sold copper scrap to M/s R.N.T. ...
Calcutta High Court Directs State GST Authority to Complete Pending Investigation and Pass a Reasoned Order Within Ten Weeks on Blocking of Electronic Credit Ledger — Santa Prasad Shaw alias Santa Prasad Jaiswal vs Union of India & Ors. (WPA No.3948 of 2022)
Facts of the Case
The petitioner, Santa Prasad Shaw alias Santa Prasad Jaiswal, approached the High Court at Calcutta under its Constitutional Writ Jurisdiction (Appellate Side) aggrieved by the action of the respondent...
Telangana High Court Directs Reopening of GST Portal or Manual Acceptance of Form GST TRAN-1, Following Its Own Earlier Ruling in W.P.No.3298 of 2019 — Order in W.P.No.6404 of 2022
Facts of the Case
The petitioner in W.P.No.6404 of 2022, before the Telangana High Court, was aggrieved by its inability to file Form GST TRAN-1 to carry forward transitional input tax credit into the GST regime. When t...
Kerala High Court Directs Time-Bound Consideration of Works Contractor's Representation Seeking Reimbursement of GST Burden Arising on a Pre-GST Contract — M/s Span Constructions vs State of Kerala (WP(C) No. 29817 of 2021)
Facts of the Case
Petitioner, M/s Span Constructions, a works contractor, had carried out contract work for the 3rd respondent (Superintending Engineer, PWD Buildings) and completed the same on 26.03.2018. GST came to b...
Calcutta High Court Directs GST Authority to Complete Pending Investigation and Pass a Reasoned Order Within Ten Weeks on Blocking of Electronic Credit Ledger — Mohammed Shahzada vs Union of India & Ors. (WPA 4206 of 2022)
Facts of the Case
Petitioner Mohammed Shahzada was aggrieved by the action of the respondent State GST authority in blocking his Electronic Credit Ledger, and further by the authority's failure to complete the underlyin...