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ITC Denial on Fake Invoices From Non-Existent Suppliers Upheld Following Ecom Gill Ratio: Allahabad High Court Dismisses Writ on Alternative Remedy in M/S Universal Enterprises v. Union of India (WRIT TAX No. 1015 of 2023)
Facts of the Case
The petitioner, M/S Universal Enterprises, a proprietorship engaged in trading mild steel scrap, bars, rods and related ferrous items, registered under GST since 19.09.2017, challenged an order dated 2...
Punjab and Haryana High Court Disposes of Writ Petition Directing Refund of GST Penalty Wrongly Deposited Under Wrong Registration Before Release of Confiscated Goods and Conveyance in Sonu and Another vs Financial Commissioner (Taxation), Punjab and Another (CWP-25691-2023)
Facts of the Case
The petitioners, Sonu (petitioner No.1, proprietor of M/s Mitansh Enterprises) and Deepak Kumar (petitioner No.2), approached the Punjab and Haryana High Court under Articles 226 and 227 of the Constit...
Constitutional Challenge to Section 16(4) ITC Time Limit Not Pressed: Karnataka High Court (Dharwad Bench) Relegates Petitioner to Statutory Remedy With Extended Limitation in M/S. Sangamesh Note Book Industries v. Commercial Tax Officer (WP No. 104399 of 2023)
Facts of the Case
The petitioner, M/S. Sangamesh Note Book Industries, represented by its proprietor Sadanand K. Javalagi (GSTIN 29BROPJ5328N1ZO), filed a writ petition before the Karnataka High Court, Dharwad Bench, qu...
Retrospective Section 50 CGST Interest Amendment Ignored By Appellate Authority: Calcutta High Court Sets Aside Order and Remands for Fresh Consideration in M/S. AD North East Air Cargo Private Limited and Anr vs The Joint Commissioner, West Bengal GST, Large Taxpayer Unit and Ors (MAT/2374/2023)
Facts of the Case
The appellants, M/S. AD North East Air Cargo Private Limited and another, filed an intra-court appeal against an order dated 04.12.2023 in WPA 23793 of 2023, by which their writ petition challenging an...
Natural Justice Plea Rejected Where DRC-01 Notice Was Duly Served: Kerala High Court Directs Statutory Appeal Against Section 73 Assessment in M/S. N.T.K. Jewellers v. Assistant Commissioner, State Goods and Services Tax Department (WP(C) No. 15680 of 2023)
Facts of the Case
The petitioner, M/S. N.T.K. Jewellers, Manjeri, Malappuram, represented by its Managing Partner K. Jaleel, challenged Ext.P5 assessment order passed by the Deputy Commissioner of State Tax under Sectio...
Reliance on Undisclosed Departmental Notifications to Deny Royalty-Related GST Relief Violates Natural Justice: Orissa High Court Quashes Section 74 Demand in M/s. Royal Granite vs The Deputy Commissioner of CT & GST, Ganjam-I Circle, Ganjam & Ors. (W.P.(C) No.30711 of 2023)
Facts of the Case
The petitioner, M/s. Royal Granite, Ganjam, a proprietorship engaged in decorative stone mining under the Orissa Minor Minerals (Concession) Rules, 2014 and registered under GSTIN 21AESPN0157K1ZD, paid...
Non-Constitution of GST Appellate Tribunal Cannot Deny Stay of Recovery on Pre-Deposit: Patna High Court Grants Conditional Stay Under Section 112 of Bihar GST Act in M/s Meraki Interactive vs The Union of India and Others (Civil Writ Jurisdiction Case No.14154 of 2023)
Facts of the Case
The petitioner, M/s Meraki Interactive, a partnership firm carrying on business at Rajendra Nagar, Patna, represented by its partner Sujay Basak, filed a writ petition under Article 226 of the Constitu...
Natural Justice Plea Over GST Order Left to Appellate Authority: Allahabad High Court (Lucknow Bench) Declines Writ, Grants Liberty to Appeal Under Section 107 UPGST Act in M/S Agarwal Steel (Proprietorship) vs The Commissioner Goods and Services Tax (GST) U.P. Lko and Others (WRIT TAX No. 152 of 2023)
Facts of the Case
The petitioner, M/S Agarwal Steel (Proprietorship), Amethi, through its proprietor Devi Prasad Agarwal, challenged before the Allahabad High Court, Lucknow Bench, an order passed under the Uttar Prades...
Anticipatory Bail Not Maintainable at Summons Stage Under Section 70 of GST Act: Orissa High Court Declines to Entertain Bail Plea and Directs Cooperation in Investigation in Suchismita Mohanty vs State of Odisha (ABLAPL No. 12984 of 2023)
Facts of the Case
The petitioner, Suchismita Mohanty, filed an anticipatory bail application under Section 438 of the Code of Criminal Procedure, apprehending arrest pursuant to Spot Summons No. 1662 issued to her under...
E-Way Bill Weight Discrepancy Alone Cannot Justify Penalty; Adverse Inference Without Notice Violates Natural Justice: Allahabad High Court Quashes Penalty and Remands GST Seizure Order in M/S New India Traders vs State Of U.P. And 2 Others (WRIT TAX No. 527 of 2023)
Facts of the Case
The petitioner, M/S New India Traders, a proprietorship concern, was transporting scrap iron from its business premises in Bareilly to M/s Wave Industries Private Limited, Amroha, along with a tax invo...