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Patna High Court Quashes Cryptic Appellate Order and Ex Parte GST Assessment for Violation of Natural Justice, Remands to Assessing Authority Subject to Additional 10% Pre-Deposit — M/s Paliwal Drug Agencies vs State of Bihar (CWJC No. 4809 of 2022)
Facts of the Case
The petitioner, M/s Paliwal Drug Agencies, through its proprietor Om Prakash Paliwal, holding GSTIN 10ANSPP4398R1ZY, was assessed for the tax period 2018-19 by an order dated 09.03.2020 passed by the A...
Allahabad High Court Disposes GST Registration Cancellation Writ, Grants Petitioner Two Weeks' Liberty to File Belated Section 107 Appeal Citing Supreme Court's COVID-19 Limitation Extension Order — M/S Brijesh Kumar vs Union of India (WRIT TAX No. 74 of 2022)
Facts of the Case
The petitioner, M/S Brijesh Kumar, through its proprietor Mr. Brijesh Kumar, challenged an order dated 08.02.2021 by which its GST registration was cancelled. The petitioner had a statutory remedy of a...
Quashed for Natural Justice Violation: Jharkhand High Court Sets Aside GST Adjudication Orders for Want of a Proper Section 74 Show Cause Notice and Personal Hearing in M/s. Godavari Commodities Ltd. vs State of Jharkhand & Ors. (W.P.(T) No. 3908 of 2020 with W.P.(T) No. 3909 of 2020)
Facts of the Case
M/s. Godavari Commodities Ltd., a public limited company trading in coal, purchases coal from Coal India subsidiaries and other traders, and sells to government undertakings like MSTC Limited. Followin...
Deemed Defreezing: Bombay High Court Holds Bank Account Attachment Under Section 83 of the CGST Act Lapses After One Year in White Opal Expo Trade Pvt. Ltd. vs Principal Additional Director General of GST & Ors. (Writ Petition No. 4600 of 2022)
Facts of the Case
White Opal Expo Trade Pvt. Ltd. filed this writ petition assailing the action of the respondents — the Principal Additional Director General of GST and others — in freezing the petitioner Company's...
Against the Licensee: Telangana High Court Upholds GST-Exclusive Licence Fee, Directs Payment of Dues Within One Month and Dismisses Covid Waiver Plea in P. Kishore vs Telangana State Road Transport Corporation & Ors. (Writ Petition Nos.35683 of 2021 and 5765 of 2022)
Facts of the Case
P. Kishore, licence holder of Stall No.66 (Cloak Room) at MGBS, Hyderabad, was granted a five-year licence (24.01.2019 to 23.01.2024) by the Telangana State Road Transport Corporation (TSRTC) at a mont...
Disposed With Directions, Not a Grant: Karnataka High Court Directs Nodal Officers to Resolve Shipping Bill Mismatches and Decide IGST Refund and Provisional Refund Claims in ABB India Limited vs Chief Commissioner of Customs, Bangalore Zone & Ors. (Writ Petition No.337/2022 (T-RES))
Facts of the Case
ABB India Limited, an exporter, sought a declaration that it is eligible for refund of Integrated Goods and Services Tax (IGST) paid on exports between November 2017 and August 2019, and directions to ...
Patna High Court Quashes Ex Parte GST Demand Notice, DRC-07 Order and Bank Account Freezing Order for Breach of Natural Justice, Remands Subject to 20% Deposit — Pradeep Kumar Singh vs State of Bihar & Ors. (Civil Writ Jurisdiction Case No.4808 of 2022)
Facts of the Case
The petitioner, Pradeep Kumar Singh, resident of Bajitpur, Triveniganj, District Supaul, Bihar, challenged before the Patna High Court a demand notice dated 19.01.2020/19.01.2021 issued by the Deputy C...
Telangana High Court Grants Conditional Interim Release of Vehicle and JCB Excavator Detained Under Form GST MOV-06, Leaves Penalty Notice on Merits Open — Harish Ganapathi JS vs Deputy State Tax Officer (Writ Petition No. 18343 of 2022)
Facts of the Case
The petitioner, Harish Ganapathi JS, sole proprietor of M/s. S M Drilling and Mining Services, Salem District, Tamil Nadu, challenged the detention of his vehicle bearing registration No. TN 28 FB 1614...
Telangana High Court Quashes Garnishee Notices in Form GST DRC-13 Issued Without Any Prior Order Under Sections 73/74 CGST Act, Holds Recovery Proceedings Without Jurisdiction — A.K Iron Traders vs Assistant Commissioner (ST) & Ors. (Writ Petition No. 18794 of 2022)
Facts of the Case
The petitioner, M/s A.K Iron Traders, a proprietorship represented by its proprietor Mr. Aziz Khan and carrying on business at Kishan Bagh, Hyderabad, challenged garnishee proceedings initiated by the ...
Calcutta High Court Disposes of Writ Petition Without Ruling on Section 6(2)(b) CGST Bar, Directs Adjudicating Authority to First Decide Maintainability of Parallel CGST Proceedings — Sudip Chatterjee vs Joint Commissioner of State Taxes, Malda Charge & Ors. (WPA No.6081 of 2022)
Facts of the Case
The petitioner, Sudip Chatterjee, challenged proceedings initiated by the CGST authority against him in WPA No.6081 of 2022 before the Calcutta High Court. His case was that the State GST authority had...