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Madras High Court (Madurai Bench) Dismisses Writ Against GST Assessment Orders for Laches, Grants Liberty to Dhananjay Timber and Hardware to File Statutory Appeal With Mandatory Pre-Deposit — Tvl.Dhananjay Timber and Hardware vs State Tax Officer (W.P(MD).Nos.5274 to 5276 of 2022)
Facts of the Case
Tvl.Dhananjay Timber and Hardware, a proprietary concern registered as GSTIN 33AIJPM4171B1ZL, filed three connected writ petitions challenging assessment proceedings for the periods 2018–19, 2019–2...
Gujarat High Court Quashes Show Cause Notice Alleging Fraudulent GST Registration Against KRD Enterprise for Lack of Particulars, Permits Department to Issue Fresh Detailed Notice — KRD Enterprise vs State of Gujarat (R/Special Civil Application No. 5934 of 2022)
Facts of the Case
KRD Enterprise, a proprietary concern of Nileepkumar Bhagvandas Rajput registered under GST as GSTIN 24EEMPR1072B1ZO, was served a show cause notice dated 9.3.2022 in Form GST REG-17, calling upon it t...
Gujarat High Court Quashes Vague Show Cause Notice for Cancellation of GST Registration Against Shah Industries for Want of Material Particulars, Grants Liberty to Issue Fresh Notice — Shah Industries vs State of Gujarat (R/Special Civil Application No. 5935 of 2022)
Facts of the Case
Shah Industries, a proprietary concern of Vishal Hastimal Sakaria registered under GST as GSTIN 24ACUPS2114B1ZU, was served a show cause notice dated 2.11.2021 in Form GST REG-17, calling upon it to sh...
Patna High Court Quashes Ex Parte and Non-Speaking GST Assessment, Appellate and Recovery Orders Against Arihant Enterprises for Violation of Natural Justice, Remands With Conditional Pre-Deposit — M/s Arihant Enterprises vs State of Bihar (CWJC No.4303 of 2022)
Facts of the Case
M/s Arihant Enterprises, a partnership firm carrying on business at Gulabbagh, Purnea, challenged a chain of GST proceedings for the financial year 2019–20: an assessment order dated 18.1.2021 passed...
Karnataka High Court Sets Aside AAAR Ruling Holding Infinera India an ‘Intermediary’ Under Section 2(13) IGST Act and Remands to Authority for Advance Ruling in Light of CBIC’s Clarificatory Circular — Infinera India Pvt Ltd vs Union of India (W.P.No.1899/2021 (T-RES))
Facts of the Case
Infinera India Private Limited, a wholly owned subsidiary of Infinera Corporation, USA, incorporated under the Companies Act, 2013 with its registered office at Bengaluru, sought an advance ruling on w...
Kerala High Court Declines to Rule on Legality of Notice Curtailing 90-Day Redemption Period Under Section 130 CGST Act; Directs Time-Bound Disposal of Pending Section 107 Appeal and Continuation of Interim Stay on Auction — M. Abdul Nazir vs State Tax Officer, SGST (WP(C) No.4690 of 2022)
Facts of the CaseThe petitioner, M. Abdul Nazir, proprietor of M/s A N Trader, Kozhikode, was aggrieved by an order dated 04.12.2021 (Ext.P1) passed under Section 130 of the CGST Act, 2017, confiscating his goods and con...
Karnataka High Court Holds Only 25% Pre-Deposit of Penalty Required Under Proviso to Section 107 CGST Act for Appeal Against Section 129(3) Order; Directs Return of 100% Surety and Bank Guarantee — New Modern Industries vs Commercial Tax Officer (Enforcement)-37 (Writ Petition No.5275/2022 (T-RES))
Facts of the CaseThe petitioner, New Modern Industries, the owner of certain goods, approached the Karnataka High Court under Articles 226 and 227 of the Constitution challenging an order dated 03.03.2022 (Annexure F) is...
Allahabad High Court Orders Immediate Release of Truck Illegally Detained for 18 Months Despite Earlier Quashing of Confiscation Order, Directs Compensation and Imposes Cost on Tax Department — M/S Calcutta South Transport Co. vs State of U.P. (Writ Tax No. 406 of 2022)
Facts of the CaseThe petitioner, owner of truck registration no. HR 55 S 1171, engaged in the business of leasing trucks, had given the vehicle on hire to M/s Aruna Chaleswara Transport Company for carrying goods from De...
Andhra Pradesh High Court Sets Aside Rejection of GST TDS Refund, Remands Matter for Fresh Decision in Light of CBIC Circular on Excess Balance in Electronic Cash Ledger — SIBMOST-TATA Projects Limited (JV) vs Deputy Commissioner (Writ Petition No. 23089 of 2020)
Facts of the CaseThe petitioner, a Joint Venture of SIBMOST-TATA Projects Limited engaged in infrastructure development and registered under GSTIN 37AA0AS5529H1ZZ, was awarded works for Rehabilitation and Upgradation of ...
Andhra Pradesh High Court Upholds Confiscation of Scrap and Vehicle Under Section 130 SGST Act, Holds Sections 129 and 130 Independent of Each Other, But Reduces Fine Amounts on Facts — Unregistered Scrap Dealer vs State Tax Authorities (Writ Petition No. 22975 of 2021)
Facts of the CaseThe petitioner, an unregistered trader dealing in scrap (battery, aluminium, brass and copper scrap) with an annual turnover of about Rs. 20-30 lakhs, was informed by GST officers at the time of rollout ...