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Patna High Court Quashes Cryptic Non-Speaking Rejection of GST Appeal in Form GST APL-04 for Breach of Natural Justice, Remands With Additional 10% Pre-Deposit — Shree Ranisati Teletech Pvt Ltd vs State of Bihar (CWJC No. 4710 of 2022)
Facts of the Case
The petitioner, Shree Ranisati Teletech Pvt. Ltd., a company registered at Kotwali Jamal Road, Patna, holding GSTIN 10AARCS7697B1Z3, had been assessed by the Joint Commissioner, State Tax, Patna West...
Patna High Court Quashes Ex-Parte Section 74 BGST Demand of Rs.7,91,709 Over GSTR-7 TDS Mismatch for Violating Natural Justice, Remands With 20% Pre-Deposit Condition — M/s Renu Kumari vs Union of India (CWJC No. 4434 of 2022)
Facts of the Case
The petitioner, M/s Renu Kumari, a sole proprietorship firm registered at Mahmadpur Baya, District Muzaffarpur, Bihar, through its proprietor Mrs. Renu Kumari, challenged proceedings initiated by the...
Patna High Court Quashes Ex-Parte GST Demand Order in Form DRC-13 and Summary of Order in Form DRC-07 for Violation of Natural Justice, Remands to Assessing Authority With 20% Pre-Deposit Condition — Durain Industries Limited vs State of Bihar (Civil Writ Jurisdiction Case No. 4578 of 2022)
Facts of the Case
The petitioner, Durain Industries Limited, Patna, challenged an ex-parte order dated 25.02.2022 passed by the Joint Commissioner of State Taxes, Kadam Kuan Circle, Patna, in Form GST DRC-13, along with...
Gujarat High Court Quashes Vague and Non-Speaking GST Registration Cancellation Order, Revives Registration and Remits Matter for Denovo Proceedings Under Section 29 CGST Act and Rule 22 — Sing Traders vs State of Gujarat (R/Special Civil Application No. 6315 of 2022)
Facts of the Case
The petitioner, Sing Traders, was registered under the Gujarat Goods and Services Tax Act, 2017 bearing GSTIN 24CDCPR3552B1ZX. The State Tax Officer, Ghatak-13, Ahmedabad, issued a show cause notice da...
Jharkhand High Court Disposes of Writ on Utilisation of Personal Ledger Account Credit Under Section 140 CGST Transitional Provisions, Permits Petitioner to Pursue Refund Application Before Competent Authority — Shriram Power & Steel Pvt Ltd vs Union of India (W.P (T) No. 619 of 2019)
Facts of the Case
The petitioner, Shriram Power & Steel Private Limited, Ramgarh, had a credit balance of Rs. 1 crore lying in its Personal Ledger Account (PLA) under the erstwhile Central Excise Act, 1944. On the i...
Gujarat High Court Directs Appellate Authority to Hear and Dispose of Section 107 CGST Appeal Against Section 130 Confiscation Order Within 15 Days After Three-Year Pendency — JCT Limited vs State Tax Officer (R/Special Civil Application No. 6633 of 2022)
Facts of the Case
The petitioner, JCT Limited, was the owner of goods that were detained under Section 129 of the CGST Act, 2017, following which a final order of confiscation was passed in Form GST MOV-11 under Section...
Madras High Court (Madurai Bench) Disposes of Writ Challenging GST Rate Show Cause Notice on Bus Body Building, Directs Assessing Authority to Consider CBIC Circular No. 52/26/2018-GST Before Passing Fresh Order — PEETEE Coach Builders Pvt Ltd vs Union of India (W.P.(MD) No. 2133 of 2021)
Facts of the Case
The petitioner, PEETEE Coach Builders Private Limited, Karur, engaged in bus body building, received a show cause notice dated 15.12.2020 from the Commissioner of GST & Central Excise, Tiruchirapal...
Orissa High Court Condones Delay and Directs Reconsideration of Revocation of Cancelled GST Registration of Sri Manoranjana Panda's Proprietorship, Subject to Compliance With Section 30 CGST Act and Rule 23 Requirements Within Two Weeks (W.P.(C) No. 7407 of 2022)
Facts of the Case
The petitioner, Sri Manoranjana Panda, proprietor of M/s. Raghunath Traders, holding GSTIN/UIN 21BLDPP8023R2ZQ, had his GST registration cancelled by the Superintendent of Bhadrak Circle by order dated...
Gujarat High Court Directs Bank to Release Mahakali Enterprises' Account, Holding That the Provisional Attachment Order Under Form GST DRC-22 Had Outlived Its One-Year Statutory Life and Was No Longer in Force (R/Special Civil Application No. 6482 of 2022)
Facts of the Case
Mahakali Enterprises, through its proprietor Rakesh Mathursingh Thakor, challenged the legality and validity of a provisional attachment of its bank account, passed by the Commissioner, CGST, Gandhinag...
Kerala High Court Quashes Section 129(3) Tax and Penalty Order Against Greenlights Power Solutions Over a Formatting-Related Date Discrepancy in the E-Way Bill, Holding the Error Was a Minor Discrepancy Covered by CBIC Circular No. 64/38/2018 (WP(C) No. 7716 of 2021)
Facts of the Case
Greenlights Power Solutions, a validly registered GST dealer engaged in electrical contract works, was transporting goods from Ernakulam to a hospital site in Assam after paying the requisite tax. The ...