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Bail Granted Without Commenting on Merits: Rajasthan High Court Allows Regular Bail to Accused in Rs. 1046.74 Crore Fake-Invoice GST Evasion Case Under Section 132 CGST Act in Rishabh Jain v. State of Rajasthan and Union of India (DGGI) (S.B. Criminal Miscellaneous Bail Application No. 10718/2023)
Facts of the Case
Petitioner Rishabh Jain was arrested on 25.06.2023 in connection with an investigation by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, registered vide File No. DGGI/INT/INTL/G...
No Interest on Delayed Turnover Tax for COVID-Period IMFL Parcel Sales If Returns Filed by 31.03.2022 and Tax Paid by 30.04.2022: Kerala High Court Disposes of Interest Demands in Harbour Hotels and Others v. State of Kerala (WP(C) No. 37726 of 2022 and Connected Cases)
Facts of the Case
This batch of 22 connected writ petitions, led by Harbour Hotels, WP(C) No. 37726 of 2022, was filed before the Kerala High Court by hotels, resorts and bars holding FL3/FL11 liquor licences, arrayed a...
Delhi High Court Dismisses Anticipatory Bail Applications in Alleged Fraudulent GST Registration and Fake Input Tax Credit Racket Worth Rs.2.27 Crore, Holds Custodial Interrogation Necessary — Shashi Kant Gupta & Anr. vs State (BAIL APPLN. 3366/2022 & BAIL APPLN. 926/2023)
Facts of the Case
An FIR No. 142/2021 was registered at the Economic Offences Wing (EOW), Mandir Marg, Delhi, under Sections 419/420/467/468/471/120B of the Indian Penal Code, 1860, on a complaint that a GST registratio...
J&K and Ladakh High Court Dismisses Batch of Defence Contractors' Writ Petitions Seeking Reimbursement of the GST Rate Differential, Holds Entitlement Is Governed by the Contract's Tax-Variation Clause and Not Established on Facts — Vishal Verma (M/S Kiran Constructions) & Others vs Union of India (WP(C) No. 932/2021 and Connected Matters)
Facts of the Case
The petitioner, Vishal Verma, sole proprietor of M/S Kiran Constructions, along with connected petitioners in ten other writ petitions (WP(C) Nos. 933/2021, 934/2021, 1379/2021, 1656/2021, 1818/2021, 1...
Orissa High Court Disposes of Anticipatory Bail Application Over Alleged Bogus Input Tax Credit of Over Rs.8.70 Crore, Directs Petitioner to Appear Before the GST Investigating Officer Pursuant to Summons — Rajesh Kanodia vs State of Odisha (ABLAPL No. 11308 of 2023)
Facts of the Case
The petitioner was apprehending arrest in connection with F.No.IV(06)/11/AE/GST/RKL/2023/PT-II, corresponding to 2(C)CC No.61/2023 pending before the Court of the learned S.D.J.M.(P), Uditnagar, Rourke...
Madras High Court (Madurai Bench) Directs Municipal Authority to Refund or Deposit the Proportionate 18% GST Amount Retained on a Weekly Market Lease for the Period the Market Was Shut During the COVID-19 Lockdown — P. Mohanraj vs Secretary, Government of Tamil Nadu (W.P.(MD) No.20809 of 2021)
Facts of the Case
The petitioner was the successful bidder for the weekly market at Nilakottai Selection Grade Town Panchayat, Dindigul District, for the period 15.07.2019 to 14.07.2020, and remitted a total of Rs.54,43...
Calcutta High Court Directs West Bengal Government to Decide Contractor's Representation for Reimbursement of the Additional GST Burden on Pre-GST Government Contracts Within Four Months — Singh Construction Corporation vs State of West Bengal & Others (WPA 24935 of 2023)
Facts of the Case
The petitioner, Singh Construction Corporation, a government works contractor, filed this writ petition seeking a direction upon the West Bengal state authorities to bear the additional tax liability a...
Chhattisgarh High Court Directs the State to Decide a Civil Contractor's Pending Representation for Refund of the Additional Tax Burden Caused by the Mid-Contract Introduction of the GST Regime — A.P. Nirman Limited vs State of Chhattisgarh & Others (WPT No. 249 of 2023)
Facts of the Case
The petitioner, A.P. Nirman Limited, a civil contractor, had entered into an agreement with the State Government (Water Resources Department) for execution of civil works, under which the petitioner wa...
Uttarakhand High Court Disposes of Challenge to a GST Demand Notice, Declining to Intervene Since No Recovery Action Had Been Initiated and Any Future Action Must Proceed Under Sections 73/74 of the CGST Act — Petitioner vs Assistant Commissioner, CGST, Dehradun (WPMS No. 2486 of 2023)
Facts of the Case
The petitioner challenged a demand notice dated 04.05.2023 issued by the Assistant Commissioner, Central Goods and Services Tax, Dehradun, requiring payment of a certain amount of GST. The notice furth...
Andhra Pradesh High Court Dismisses Writ Challenging a Section 74 CGST Act Demand Order for Laches, Holding No Statutory Appeal Was Filed and the Writ Itself Was Filed Over Eighteen Months After the Impugned Order — Petitioner vs Assistant Commissioner (ST), Nellore & Others (Writ Petition No. 29828 of 2023)
Facts of the Case
The Assistant Commissioner (ST), Circle-III, Nellore, SPSR Nellore District, passed an order dated 21.06.2022 (Order No. ZH3706220D50788), pursuant to proceedings dated 11.01.2022 relating to GSTIN 37B...