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Interest Under Section 50 Cannot Be Levied for the Period of Erroneous GSTIN Cancellation: Kerala High Court Sets Aside Interest Demand Order in M/s Hilton Garden Inn vs Commissioner of Kerala Goods and Service Tax Department & Anr (WP(C) No.25069 of 2023)
Facts of the Case
The petitioner, M/s. Hilton Garden Inn, a unit of MPG Hotels and Infrastructure Ventures Pvt. Ltd., holding GSTIN 32AAECM1840M3ZI granted on 28.06.2017, challenged an order directing it to remit intere...
Orissa High Court Disposes of GST Writ Petition by Adopting the Reasoning and Directions of Its Common Order in a Connected Batch of Writ Petitions: Raghunath Panigrahi vs Commissioner of CT & GST, Odisha and Others (W.P.(C) No.35105 of 2023)
Facts of the Case
The petitioner, Raghunath Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, raising a GST-related grievance. The matte...
Section 16(4) Time Limit for Input Tax Credit Not Pressed: Karnataka High Court Dharwad Bench Relegates Petitioner to Statutory Appellate Remedy in M/s K.V. Hanchinal vs Assistant Commissioner of Commercial Taxes & Ors (WP No.104348 of 2023 (T-RES))
Facts of the Case
The petitioner, M/S. K.V. Hanchinal, a Class One Contractor holding GSTIN 29AAGFK8411R2ZL, filed a writ petition before the Dharwad Bench of the Karnataka High Court challenging the constitutional vali...
Writ Against GST Recovery Notice and Form DRC-07 Demand Withdrawn by Petitioner to Avail Proposed GST Amnesty Scheme, with Liberty Reserved: Kerala High Court Disposes of Vadakkedath Sanilan vs State Tax Officer and Others (WP(C) No. 33287 of 2023)
Facts of the Case
The petitioner, Vadakkedath Sanilan, proprietor of S.B. Medicals, Nileswaram, Kasaragod District, challenged a show cause notice dated 05.07.2021, the consequential order along with a demand in Form GS...
Territorial Jurisdiction No Ground to Dismiss GST Appeal: Allahabad High Court Lucknow Bench Quashes Order and Directs Transmission of Appeal in M/S Ritvik Steel Private Limited vs State Of U.P. Thru. Addl. Chief Secy., State Tax Civil Sectt., and Others (WRIT TAX No. 125 of 2023)
Facts of the Case
The petitioner, M/S Ritvik Steel Private Limited, through its Director Mr. Amit Kumar, had its goods detained and an order passed against it on 16.09.2021 in exercise of power under Section 129 of the ...
Section 62 Best-Judgment Assessment Orders Rendered Infructuous: Kerala High Court Closes Writ After Entire GST Liability Settled Under Amnesty Notification No. 6/2023-Central Tax in Hercules Automobiles International (P) Ltd. vs Union of India & Ors. (WP(C) No. 36195 of 2022)
Facts of the Case
The petitioner, Hercules Automobiles International (P) Ltd., represented by its Managing Director, had multiple best-judgment assessment orders passed against it under Section 62 of the CGST/SGST Act, ...
Belated Application for Extension of Transitional Credit Limitation Rejected: Kerala High Court Upholds Denial of Section 140(5) Transitional Credit in M/s Malabar Cements Ltd. vs The Assistant Commissioner, Central Tax and Central Excise & Ors (WP(C) No.12899 of 2023)
Facts of the Case
The petitioner, M/s. Malabar Cements Ltd., sought quashing of two orders — Exhibit P-4, passed by the Commissioner rejecting its application for extension of the limitation period for claiming transi...
Orissa High Court Permits Pramod Kumar Sahoo to Withdraw His GST Writ Petition Against the CT and GST Officer, Cuttack-1 Circle, with Liberty to File a Fresh Petition with Better Particulars (W.P.(C) No.38560 of 2023)
Facts of the Case
The petitioner, Pramod Kumar Sahoo, filed a writ petition before the Orissa High Court against the CT and GST Officer, Cuttack-1 Circle, Cuttack and others. When the matter was called, counsel for the ...
Andhra Pradesh High Court Dismisses SEZ Units' Claim for Exemption from GST Compensation Cess on Coal Imports Under Section 26 of the SEZ Act: Maithan Alloys Limited vs Union of India (W.P.Nos.1009 of 2019, 6216 and 2631 of 2021)
Facts of the Case
The petitioners — Maithan Alloys Limited, a company engaged in ferro alloys manufacturing operating a SEZ unit at Atchutapuram, Visakhapatnam (W.P.Nos.1009 of 2019 and 6216 of 2021), and Parry Sugars...
GST on Mining Royalty Upheld: Rajasthan High Court Jodhpur Bench Dismisses Writ Petition Following Sudershan Lal Gupta and Shree Basant Bhandar Int Udyog Precedents in Shrimati Rasal vs State Of Rajasthan and Others (D.B. Civil Writ Petition No. 12005/2018)
Facts of the Case
The petitioner, Shrimati Rasal, a resident of Village Sheelgaon, Tehsil and District Nagaur, Rajasthan, challenged the show cause notice and consequential assessment orders issued by the respondent GST...