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GST Leviable on Diesel Supplied Free of Cost to a Goods Transport Agency: Chhattisgarh High Court Upholds Advance Ruling and Rejects Constitutional Challenge to Section 101(3) of the CGST Act in M/s Shree Jeet Transport vs Union of India & Ors (WPT No.117 of 2022)
Facts of the Case
The petitioner, M/s Shree Jeet Transport, through its proprietor Arvinder Singh Bhatia, is a registered Goods Transport Agency (GTA) (GSTIN 22AKDPB5992PIZU) engaged in transportation of goods by road. ...
Patna High Court Revives a Limitation-Barred GST Appeal Under the Special Procedure of CBIC Notification No.53/2023-Central Tax, Subject to Compliance with Payment Conditions: M/s Micro Zone vs Union of India and Others (Civil Writ Jurisdiction Case No.15687 of 2023)
Facts of the Case
The petitioner, M/s Micro Zone, a sole proprietorship firm registered at Purnea, Bihar, and represented by its proprietor Amit Kumar, challenged before the Patna High Court the dismissal of its appeal ...
Patna High Court Advances Hearing to Apply CBIC Notification No.53/2023-Central Tax and Restores a GST Appeal Dismissed Solely on the Ground of Delay, Subject to Payment Conditions: M/s Vikash Enterprises vs State of Bihar and Others (Civil Writ Jurisdiction Case No.13293 of 2023)
Facts of the Case
The petitioner, M/s Vikash Enterprises, a proprietorship represented by its proprietor Jayant Kumar Singh of Patna City, moved the Patna High Court against the dismissal of its appeal filed under Secti...
GST Registration Cancellation During COVID-19 Non-Filing Period Set Aside: Gauhati High Court Directs Restoration of GST Registration on Filing of Pending Returns and Payment of Statutory Dues Under Rule 23 of the CGST Rules, 2017 in Binita Borgohain vs Union of India and 4 Ors (WP(C)/5511/2023)
Facts of the Case
The petitioner, Binita Borgohain, a proprietor engaged in the business of executing works contracts, was required to and did obtain registration under the Central Goods and Services Tax Act, 2017. On a...
Patna High Court Sets Aside Dismissal of GST Appeal Filed Beyond Limitation and Restores It by Applying CBIC Notification No.53/2023-Central Tax, Subject to Payment Conditions: M/s Maa Laxmi Traders vs State of Bihar (Civil Writ Jurisdiction Case No.15909 of 2023)
Facts of the Case
The petitioner, M/s Maa Laxmi Traders, a proprietorship firm based at Bhaturoygora, Banka (Bihar), represented by its proprietor Nilesh Kumar, approached the Patna High Court challenging the rejection ...
Show-Cause Notice Not Issued in Regional Language or by Registered Post Vitiates Section 74 GST Demand: Madras High Court Madurai Bench Sets Aside Order in M/s.VJ Enterprises vs The Deputy Commissioner (GST Appeals) (State Tax), Madurai & Tirunelveli and Others (W.P.(MD) No.28471 of 2023)
Facts of the Case
The petitioner, M/s. VJ Enterprises, a scrap purchaser registered under the Tamil Nadu Goods and Services Tax Act, 2017 under GSTIN 33AASFV5385P1Z3, challenged an order dated 03.05.2023 passed by the S...
Patna High Court Sets Aside Delay-Based Rejection of a GST Appeal and Restores It Under the Special Procedure of CBIC Notification No.53/2023-Central Tax, Subject to Payment Conditions: M/s Yash Enterprises vs State of Bihar and Others (Civil Writ Jurisdiction Case No.15351 of 2023)
Facts of the Case
The petitioner, M/s Yash Enterprises, a proprietorship represented by its proprietor Yash Agrawal of Kishanganj, Bihar, challenged before the Patna High Court the dismissal of its appeal filed under Se...
ITC Blocking Notice Quashed for Failing to Specify Whether Issued Under Rule 86A or Section 74: Telangana High Court Allows Writ in M/s. A.S.E. India vs Union of India and Others (Writ Petition No. 4756 of 2023)
Facts of the Case
The petitioner, M/s. A.S.E. India, a partnership firm holding GSTIN 36AAGFA9373E1ZD, challenged a notice dated 02.12.2022 issued by the third respondent (Assistant Commissioner of State Tax) blocking i...
Allahabad High Court Lucknow Bench Directs Time-Bound Decision on Representation Seeking a GST Certificate for Fortified Rice Kernel Supplies Under Notification No.39/2017-Central Tax (Rate): Arpan Agro Industries vs State of U.P. (WRIT-C No.8329 of 2023)
Facts of the Case
The petitioner, Arpan Agro Industries, Ludhiana, Punjab, represented by its proprietor Arpan Goyal, approached the Lucknow Bench of the Allahabad High Court complaining that although it had supplied Fo...
Re-Auction Notice and GST DRC-16 Property Attachment Challenge Dismissed as Withdrawn After Petitioner Defaults on Installment Arrangement: Andhra Pradesh High Court in M/s. Sri Lalitha Construction Products vs Deputy Assistant Commissioner (ST), West Circle, Vizianagaram & Others (Writ Petition No. 32017 of 2023)
Facts of the Case
The petitioner, M/s. Sri Lalitha Construction Products, represented by its Partner Mr. Thota Venugopal, challenged a Re-Auction Public Notice dated 06.12.2023 issued by the first respondent proposing t...