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Interim Protection Against Coercive GST Recovery Granted: Telangana High Court Restrains Coercive Action Under Garnishee Notice Pending Further Hearing in M/s Smart Sanitary Stores vs Assistant Commissioner (ST), Vidyanagar, Secunderabad and Others (Writ Petition No.7395 of 2026)
Facts of the Case
The petitioner, M/s Smart Sanitary Stores, Hyderabad, represented by its proprietor Ashok Katta, challenged the summary of a show cause notice in Form GST DRC-01 dated 30.05.2022 and the consequent ord...
GST Demand on Banking Services Challenged at Show-Cause Stage: Kerala High Court Declines Interference But Defers Final Order Pending Parallel High Court Rulings in The CSB Bank Ltd. vs Union of India and Others (WP(C) No.40126 of 2023)
Facts of the Case
The petitioner, The CSB Bank Ltd., a banking company registered under the Banking Regulation Act, 1949, was served with a show cause notice (Exhibit P1, No.14/2023-24/GST(ADC), dated 28.09.2023) by the...
Writ Petition Disposed of in Terms of Common Batch Order: Orissa High Court Applies Pravat Kumar Choudhury Ruling in Trilochan Biswal vs The Commissioner of CT and GST, Odisha and Others (W.P.(C) No.21429 of 2023)
Facts of the Case
This is an extremely thin, one-paragraph disposal order. The petitioner, Trilochan Biswal, represented by Mr. R.C. Jena, Advocate, filed this writ petition before the High Court of Orissa at Cuttack ag...
Section 16(4) CGST Act Upheld as Constitutionally Valid: Chhattisgarh High Court Dismisses Challenge to Time Limit for Availing Input Tax Credit, Holding It Does Not Violate Articles 14, 19(1)(g) or 300A in M/s Jain Brothers vs Union of India & Ors. (W.P.(T) No.191 of 2022)
Facts of the Case
The petitioner, M/s Jain Brothers, is a proprietorship firm trading in oils and allied products, registered under the CGST Act, 2017 and the Chhattisgarh GST Act, 2017, bearing GSTIN 22ACJPJ0020A1ZR. F...
Challenge to Summons and Physical Verification of Seized Goods Vehicle Rejected: Karnataka High Court (Kalaburagi Bench) Directs Petitioner to Cooperate With Inquiry in Vajeed Khan Pathan @ Javeedkhan vs State of Karnataka and Others (WP No.203015 of 2023 (T-RES))
Facts of the Case
The petitioner, Vajeed Khan Pathan @ Javeedkhan, owned a goods carrier bearing registration No.KA-51 AA 9027, which was transporting TMT steel bars from Bidar to Narayankhed, Telangana, under an e-way ...
Personal Hearing Under Section 75(4) UP GST Act Is Mandatory Even If Not Requested: Allahabad High Court (Lucknow Bench) Sets Aside Assessment Order and Remits Matter in M/S Brijesh Kumar Singh vs State of U.P. and Another (Writ Tax No.198 of 2023)
Facts of the Case
The petitioner, M/S Brijesh Kumar Singh, through its partner Brijesh Kumar Singh, challenged an assessment order dated 26.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, for ...
GST Registration Cancellation for Non-Filing of Returns Quashed: Madras High Court (Madurai Bench) Directs Revival of GST Registration in Terms of the Suguna Cutpiece Guidelines in Josephkuselan Michael Kala vs The State Tax Officer (Main), Nagercoil (WP(MD) No.8086 of 2023)
Facts of the Case
The petitioner, Josephkuselan Michael Kala, is an industrial catering service provider registered under the Central Goods and Services Tax Act, 2017 and holding GSTN Registration No.33AZTPM9178M2Z9. He...
TDS Deducted Under CGST and SGST Not Remitted to Petitioner's Credit: Kerala High Court Directs State Tax Officer to Decide Refund Representation Within One Month in Anishia Chandrakanth vs The State Tax Officer & Ors (WP(C) No.24462 of 2023)
Facts of the Case
The petitioner, Anishia Chandrakanth, is the proprietrix of M/s. ACS Technologies, Thiruvananthapuram. She had successfully executed a supply of IT equipment pursuant to a tender floated by the third r...
TDS Component Held Not Transitional Input Tax Credit Under Section 140: Kerala High Court Dismisses TRAN-1 Claim But Grants Liberty to Seek TDS Refund in Fins Engineers and Contractors (P) Ltd. vs Superintendent, Central Tax & Central Excise (WP(C) No.10596 of 2023)
Facts of the Case
The petitioner, Fins Engineers and Contractors (P) Ltd., Thrissur, was registered as a dealer under the Kerala Value Added Tax Act and, on the introduction of GST, transitioned to registration under th...
DGGI Show-Cause Notice for Alleged Clandestine Scented Tobacco Supply Survives Writ Challenge: Allahabad High Court Declines Interference Under Article 226 and Relegates Trimurti Fragrances And Flavours Pvt. Ltd. to Statutory Remedy in Writ Tax No.1286 of 2023
Facts of the Case
Trimurti Fragrances And Flavours Pvt. Ltd. and six others challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Director General of GST Intelligence (DGGI), Ahmedabad Zonal Unit, all...