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Constitutional Challenge Withdrawn: Karnataka High Court, Dharwad Bench, Relegates Assessee to Statutory Appeal After Section 16(4) CGST/KGST Input Tax Credit Time-Limit Challenge Is Given Up in M/s. Mallikarjun Communication vs Commercial Tax Officer and Others (WP No. 103640 of 2023, T-RES)
Facts of the Case
The petitioner, M/s. Mallikarjun Communication, a proprietorship represented by its proprietor Girimallappa Shrishail Kori, GSTIN 29BREPK4935L2Z9, Bagalkot, filed this writ petition before the Karnatak...
DRC-01A Cannot Pre-Judge the Issue: Calcutta High Court Dismisses Appeals Against a GST Investigation Report While Protecting the Assessee's Right to Reply and Raise Jurisdiction in JAC Olive Products Pvt. Ltd. vs Deputy Commissioner of State Tax, Bureau of Investigation (MAT/1425/2023 & MAT/1426/2023)
Facts of the Case
These connected intra-court appeals, MAT/1425/2023 and MAT/1426/2023, were filed by JAC Olive Products Pvt. Ltd. & Anr. and Hahnemanns JAC Olivol Group of Products Pvt. Ltd. & Anr. — the same group o...
GST Licence Renewal Directed on Confirmed Payment of Tax and Interest Dues: Allahabad High Court's Lucknow Bench Disposes Writ Petition Without Ruling on Original Cancellation in M/S Arun Kumar Srivastava vs State of U.P. Through Principal Secretary, Ministry of Finance (Writ Tax No. 218 of 2023)
Facts of the Case
The petitioner, M/S Arun Kumar Srivastava, a proprietorship, challenged the order dated 24.08.2022 passed by the Assistant Commissioner, State Tax, Amethi, cancelling its GST licence on the ground of n...
Delay Condoned Once Again: Orissa High Court Permits Revocation of GST Registration Cancellation Under Rule 23 of the OGST Rules Subject to Clearance of Tax Dues in M/s. Tapas Kumar Mohanty vs Additional Commissioner (Appeals), CGST, Bhubaneswar (W.P.(C) No.37489 of 2023)
Facts of the Case
The petitioner, M/s. Tapas Kumar Mohanty, filed this writ petition before the Orissa High Court against the Additional Commissioner (Appeals), CGST, Bhubaneswar, and another respondent, seeking condona...
GST Appeal Petition Disposed of Without Independent Reasoning Per Common Batch Order: Orissa High Court Applies Its Earlier Ruling to Victoria Grand, Puri vs Additional Commissioner of State Tax (Appeal), Bhubaneswar and Others (W.P.(C) No.29326 of 2023)
Facts of the Case
The petitioner, Victoria Grand, Puri, filed this writ petition challenging an order passed by the Additional Commissioner of State Tax (Appeal), Bhubaneswar, and other opposite parties, in a matter ari...
Common Judgment Applied: Orissa High Court Disposes of a Writ Petition Against the DG, GST Intelligence, by Following a Common Judgment Delivered the Same Day in a Connected GST Investigation Matter in M/s. SN Jyoti Associates Pvt. Ltd. vs Intelligence Officer, DG, GST Intelligence (W.P.(C) No.27573 of 2022)
Facts of the Case
The petitioner, M/s. SN Jyoti Associates Pvt. Ltd., Bhubaneswar, filed this writ petition before the Orissa High Court against the Intelligence Officer, DG, GST Intelligence, Bhubaneswar, and others. T...
GST Cancellation for Alleged Fraudulent ITC Left Undecided on Merits: Telangana High Court Disposes Writ Petition with Liberty to Seek Revocation Within Two Weeks in M/s Sunrise Trading and Co. vs Superintendent of Central Tax, Khammam GST Range (Writ Petition No. 22708 of 2026)
Facts of the Case
The petitioner, M/s Sunrise Trading and Co., a partnership firm based in Khammam District, Telangana, registered under GSTIN 36AFOFS7578G1Z6, challenged the cancellation of its GST registration under F...
Burden Lies on the Purchaser: Allahabad High Court Dismisses Challenge to Input Tax Credit Denial, Holding That the Assessee Failed to Prove Actual Physical Movement of Goods Under Sections 16 and 74 of the UP GST Act in M/S Malik Traders vs State of U.P. (Writ Tax No. 1237 of 2021)
Facts of the Case
The petitioner, M/s Malik Traders, a registered dealer bearing GSTIN 09ACLPU9404D1ZA, is engaged in the purchase and sale of waste materials, plastic scrap, paper scrap and metal scrap. For the period ...
Delay-Based Dismissal Set Aside to Examine Retrospective Section 50 Amendment: Calcutta High Court Division Bench Allows Intra-Court Appeal and Remands Interest Dispute in M/S. AD North East Air Cargo Pvt. Ltd. and Anr. vs The Joint Commissioner, West Bengal GST (MAT 2376 of 2023)
Facts of the Case
The appellants, M/S. AD North East Air Cargo Private Limited and another, filed this intra-court appeal against an order dated 04.12.2023 by which their writ petition, WPA 23797 of 2023, was dismissed ...
Cognizance Without Complaint or Sanction Set Aside: Jharkhand High Court Allows Dinesh Vyas vs Union of India through GST Council & Senior Intelligence Officer, DGGI (W.P. (Cr.) No. 261 of 2018) — Section 134 CGST Act Sanction Held Mandatory Before Cognizance
Facts of the Case
The petitioner, Dinesh Vyas, filed W.P. (Cr.) No. 261 of 2018 before the High Court of Jharkhand at Ranchi against the Union of India through the GST Council, Ministry of Finance, and the Senior Intell...