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Two-Day Delay Condoned: Andhra Pradesh High Court, Amaravati, Allows Writ Petition No.25840 of 2023 Against Rejection of the Section 107 CGST Act Appeal Challenging GST Registration Cancellation, Remits the Appeal for Fresh Hearing on Merits
Facts of the Case
The petitioner's GST registration had been cancelled by the third respondent by order dated 11th March 2023. The petitioner filed a statutory appeal against the cancellation under Section 107 of the ...
Section 16(4) Challenge Withdrawn: Karnataka High Court Declines to Examine Constitutional Validity of the Input Tax Credit Time Limit and Relegates Taxpayer to Statutory Appeal in Chamansab Hajaratsab Tamboli v. Assistant Commissioner of Commercial Taxes and Others (WP No. 102607 of 2022)
Facts of the Case
The Petitioner, Chamansab Hajaratsab Tamboli, a 75-year-old contractor holding GSTIN 29AFTPT9167M1Z0, filed a writ petition before the High Court of Karnataka, Dharwad Bench, challenging the constituti...
Batch Order Applied: Orissa High Court Disposes Himanshu Pradhan vs Commissioner of CT and GST, Odisha (W.P.(C) No.35043 of 2023) by Adopting the Common Order Passed in the Pravat Kumar Choudhury Batch of Connected GST Writ Petitions
Facts of the Case
The petitioner, Himanshu Pradhan, filed W.P.(C) No.35043 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and other opposite parties, in connection ...
Place of Supply, Not Delivery, Decides Inter-State Tax: Kerala High Court Quashes Section 129 Goods-Detention and Penalty Proceedings Over a Job-Work Consignment in Philips Carbon Black Limited v. State of Kerala and Others (WP(C) No.19058 of 2018)
Facts of the Case
The Petitioner, Philips Carbon Black Limited, a manufacturer of Carbon Black registered under the CGST Act and Kerala GST Act, 2017, transported a consignment of Carbon Black to M/s. Carbomix Polymers ...
ITC Denial Under Section 74 Left for Statutory Appeal: Madurai Bench of Madras High Court Directs the Taxpayer to Use the GST Council's Amnesty Window in Tvl.Kasthyar Industries v. The State Tax Officer (FAC) (W.P.(MD).No.23969 of 2023)
Facts of the Case
The Petitioner, Tvl.Kasthyar Industries, Thoothukudi, challenged an assessment order dated 04.01.2023 passed by the State Tax Officer under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017...
Disposed as per Batch Order: Orissa High Court Applies Its Common Ruling in the Pravat Kumar Choudhury Batch of Writ Petitions to M/s. Urmila Fly Ash Bricks v. Central Board of Indirect Taxes and Customs and Others (W.P.(C) No.26889 of 2023)
Facts of the Case
The Petitioner, M/s. Urmila Fly Ash Bricks, Khurda, filed a writ petition before the High Court of Orissa at Cuttack against the Central Board of Indirect Taxes and Customs and others, raising a GST-re...
Writ Petition Dismissed as Withdrawn: Andhra Pradesh High Court Closes Challenge to CBIC Classification Circular and Show Cause Notice Without Ruling on Merits in M/s. Crane Betel Nut Powder Works vs Union of India (Writ Petition No.19393 of 2022)
Facts of the Case
The petitioner, M/s. Crane Betel Nut Powder Works, Guntur, had filed a writ petition before the Andhra Pradesh High Court challenging paragraphs 7.1 and 7.2 of CBIC Circular No. 163/19/2021-GST dated 0...
Final Chance to Reply: Kerala High Court Disposes of Three Connected Writ Petitions Challenging Form GST DRC-01 Summaries and Grants a Time-Bound Opportunity to Respond in Rajeshkumar Vijayakumar Khaitan v. Deputy Commissioner, Central Tax and Central Excise (WP(C) Nos.31106, 31118 & 31209 of 2023)
Facts of the Case
The Petitioner, Rajeshkumar Vijayakumar Khaitan, filed three connected writ petitions — WP(C) Nos. 31106, 31118 and 31209 of 2023 — before the High Court of Kerala, seeking to quash Form GST DRC-01...
GST Appeal Restored Under Amnesty Scheme: Patna High Court Sets Aside Limitation-Barred Rejection, Allows Restoration Subject to CBIC Notification No.53/2023 Payment Conditions in M/s Micro Zone vs Union of India (Civil Writ Jurisdiction Case No.17716 of 2023)
Facts of the Case
The petitioner, M/s. Micro Zone, a sole proprietorship firm based in Purnea, Bihar, approached the Patna High Court after its delayed appeal against a GST order was rejected (Annexure-5) on the ground ...
Natural Justice Prevails: Delhi High Court Sets Aside Rs. 1.31 Crore GST Demand for FY 2018-19 and 2019-20 Raised Without an Effective Hearing and Remands the Matter for Fresh Assessment in Shri Balaji Enterprises v. Assistant Commissioner of DGST & Anr. (W.P.(C) 4702/2026)
Facts of the Case
The Petitioner, Shri Balaji Enterprises, was engaged in a small business of sale and repair of mobile phones and televisions after obtaining GST registration in 2017. On account of the COVID-19 pandemi...