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High Court Cannot Use Writ Jurisdiction to Extend the Statutory Limitation for a First Appeal Under Section 107 of the GST Act Where the Appellate Authority Has No Power to Condone Delay: Kerala High Court Upholds Denial of Input Tax Credit Under Section 16(2)(c) and Dismisses the Writ Petition in Chattanchal Super Market vs Union of India and Others (Writ Petition (Civil) No. 34308 of 2023)
Facts of the Case
The petitioner, Chattanchal Super Market, a registered partnership having its office at Chattanchal, Kasaragod, Kerala, represented by its Managing Partner Mohammed Kunhi Abdul Nisar, challenged an app...
Order-in-Original Set Aside for Denial of Three Personal Hearings: Telangana High Court Allows M/s. VPR Mining Infrastructure Pvt. Ltd. vs Additional Commissioner of Central Tax (Writ Petition No. 32041 of 2023) — CBEC's 10.03.2017 Natural Justice Guidelines Enforced
Facts of the Case
M/s. VPR Mining Infrastructure Private Limited filed Writ Petition No. 32041 of 2023 before the High Court for the State of Telangana at Hyderabad, challenging an Order-in-Original No. 28/GST/2023-24-A...
Instalment Relief for Delayed GST Payment Under Section 80 of the GST Act Requires a Formal Application to the Commissioner, Not a Direct Writ Adjudication: Madurai Bench of the Madras High Court Disposes of the Section 50 and Section 73(3) Interest and Demand Dispute With Directions in Tvl.AMK Athencottasan Muthamizh Kazhagam Man Power Services vs State Tax Officer, Nagercoil (Writ Petition (MD) Nos.5963 and 5964 of 2023)
Facts of the Case
The petitioner, Tvl.AMK Athencottasan Muthamizh Kazhagam Man Power Services, represented by its Director R.Arul Jothi, is a manpower service provider engaged with Central Government departments and Tam...
Mechanically Issued and Vague Section 73 CGST Act Show Cause Notice Lacking Material Particulars Cannot Be Sustained: Telangana High Court Quashes a Demand Exceeding Rs.218 Crore While Reserving the Department's Liberty to Reissue a Proper Notice in M/s. Glaxosmithkline Consumer Health Care Limited, Now Hindustan Unilever Limited, vs Deputy Commissioner (State Tax), Malkajgiri (Writ Petition No.34139 of 2023)
Facts of the Case
The petitioner, M/s. Glaxosmithkline Consumer Health Care Limited (presently known as M/s. Hindustan Unilever Limited), represented by its Manager (Indirect Taxation) at Kompally, Medchal-Malkajgiri, T...
Constitutional Challenge to the Input Tax Credit Time-Limit Under Section 16(4) of the CGST/SGST Act Not Pressed by the Assessee: Karnataka High Court, Dharwad Bench, Relegates the Petitioner to the Statutory Appellate Remedy While Protecting Limitation in Shashi Electricals vs Assistant Commissioner of Commercial Taxes and Others (Writ Petition No. 102606 of 2022, T-RES)
Facts of the Case
The petitioner, Shashi Electricals, a proprietary concern represented by its proprietor Shashidar S/o Mahalingappa Nakati and holding GSTIN 29ACGPN5131R1ZZ, filed a writ petition before the Dharwad Ben...
Personal Hearing Is Mandatory: Allahabad High Court Quashes and Remits a Section 73 UP GST Assessment Order for Violating the Statutory Right to Personal Hearing Under Section 75(4) in M/S K.D. Enterprises vs State of U.P. (Writ Tax No. 1313 of 2023)
Facts of the Case
The petitioner, M/S K.D. Enterprises, filed this writ petition before the Allahabad High Court challenging an assessment order dated 19.04.2023 passed by the Commercial Tax Officer, State Tax Sector-10...
Beneficial GST Circular Dated 2.1.2023 Governing Wrong-GSTIN Input Tax Credit Mismatches Must Be Extended Even During Pendency of Litigation: Allahabad High Court Sets Aside Appellate Order and Remands the Section 73 UPGST Act Demand Arising From a Dual-GSTIN Migration Error in M/S Santosh Kumar vs Additional Commissioner Grade-2 and Another (Writ Tax No. 1185 of 2022 with Writ Tax No. 1193 of 2022)
Facts of the Case
The petitioner, M/S Santosh Kumar, was earlier registered under the pre-GST regime under the trade name M/s Akash Enterprises — holding TIN No.09278704481S under the VAT Act and registration No.A...
Premature Petition Dismissed: Telangana High Court Declines to Interfere in Delayed GST Registration Cancellation Appeal, Directing the Appellate Authority to Decide in Accordance With Law in Mohd Sidiq (M/s Mohd Sadiq Contractor) vs Joint Commissioner (Appeals-1), GST and Central Tax (Writ Petition No. 31458 of 2023)
Facts of the Case
The petitioner, Mohd Sidiq, proprietor of M/s Mohd Sadiq Contractor, GSTIN 36EESP8378B1ZP, Jangaon, Telangana, filed this writ petition before the Telangana High Court against the Joint Commissioner (A...
Section 16(4) CGST Act Challenge Not Pressed, Karnataka High Court Relegates Petitioner to Appeal: M/s. Prabhulingeswar Engineering Works vs Assistant Commissioner of Commercial Tax (Writ Petition No. 101882 of 2023 (T-RES)) — Time Spent in Writ Excluded From Limitation
Facts of the Case
M/s. Prabhulingeswar Engineering Works, Jamakhandi, represented by its proprietor Shri Prabhu Mali (GSTIN 29BJVPM7785B1ZE), filed Writ Petition No. 101882 of 2023 (T-RES) before the Dharwad Bench of th...
Vague Show Cause Notice Alleging Fraud Cannot Sustain GST Cancellation: Andhra Pradesh High Court Restores Registration Despite Shared Premises With Parent Company in M/s Sakthi Steel Industries India Pvt Ltd vs Appellate Additional Commissioner (State Tax), Tirupati (Writ Petition No. 17500 of 2023)
Facts of the Case
The petitioner, M/s Sakthi Steel Industries India Pvt Ltd, trades in TMT bars, billets and ferrous scrap, purchasing finished goods from its parent company, M/s Sakthi Ferro Alloys (India) Pvt Ltd, and...