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Batch Disposal: Orissa High Court Disposes of a GST Writ Petition by Applying the Common Order Passed in the Connected Pravat Kumar Choudhury Batch of Cases, With No Independent Reasoning Recorded, in Pabitra Nath Marndi vs Commissioner of Commercial Taxes and GST, Odisha (W.P.(C) No.32913 of 2023)
Facts of the Case
The petitioner, Pabitra Nath Marndi, filed a writ petition before the Orissa High Court against the Commissioner of Commercial Taxes and Goods and Service Tax, Odisha, and others. The matter was taken ...
GST Registration Cancellation Based on TTZ Authority Directions Quashed as Ultra Vires: Allahabad High Court Restores Registration of a Coal Dealer in M/S Vidya Coal Depot vs Additional Commissioner Grade (Appeal) II and Another (Writ Tax No. 394 of 2023)
Facts of the Case
The petitioner, M/S Vidya Coal Depot, proprietor Smt. Vidya Devi, carried on retail trade in coal in Agra and had opted for the compounding scheme under Section 10 of the U.P. Goods and Services Tax Ac...
GST Rate-Change Refund Sought: Chhattisgarh High Court Directs the Public Health Engineering Division to Decide Within 90 Days a Contractor's Representation for Refund of Excess GST on a 12% to 18% Works Contract Rate Change in West India Construction Company vs State of Chhattisgarh (WPC No. 5009 of 2023)
Facts of the Case
The petitioner, West India Construction Company, a partnership firm through its partner Ashok Kumar Jain, filed this writ petition before the High Court of Chhattisgarh, Bilaspur, against the State of ...
Transitional Credit Claim Denied for Failure to Discharge Statutory Burden of Proof: Kerala High Court Dismisses TRAN-1/TRAN-2 Challenge in Pinnacle Motor Works Pvt. Ltd. vs State of Kerala and Others (WP(C) No. 34974 of 2023)
Facts of the Case
The petitioner, Pinnacle Motor Works Pvt. Ltd., challenged an order dated 20.02.2023 passed by the State Tax Officer, Thrissur, rejecting its claim for Transitional Credit under Section 140 read with S...
Delay Condoned: Orissa High Court Permits Revocation of GST Registration Cancellation Under Rule 23 of the OGST Rules Subject to Payment of Outstanding Taxes, Interest, Late Fee and Penalty in Sanjuktarani Nayak vs State of Odisha (W.P.(C) No. 18482 of 2023)
Facts of the Case
The petitioner, Sanjuktarani Nayak, filed this writ petition before the Orissa High Court against the State of Odisha and others, seeking condonation of delay in invoking the proviso to Rule 23 of the ...
Disposed With Directions: Rajasthan High Court, Jaipur Bench, Directs Jaipur Vidyut Vitran Nigam Limited to Decide Within Eight Weeks a Contractor's Pending Representation for Adjustment of GST in Contract Cost Price in Voltas Limited vs State of Rajasthan (D.B. Civil Writ Petition No. 15533/2023)
Facts of the Case
Voltas Limited, a company registered under the Indian Companies Act, 1913, having its registered office at Mumbai, filed this writ petition through its authorised signatory against the State of Rajasth...
Delayed GST Appeal Restored Under CBIC Amnesty Notification No. 53 of 2023: Patna High Court Allows the Writ Petition Subject to Pre-Deposit Conditions in Sarika Constructions Pvt. Ltd. vs State of Bihar (Civil Writ Jurisdiction Case No.4940 of 2023)
Facts of the Case
The petitioner, Sarika Constructions Pvt. Ltd., through its Managing Director Anil Kumar Singh, challenged the dismissal of its appeal filed under Section 107 of the Bihar Goods and Services Tax Act, 2...
Natural Justice Prevails: Calcutta High Court Directs That a Section 74(9) WBGST Tax Demand Order Be Treated as a Fresh Show Cause Notice, Granting a Renewed Reply Opportunity in National Plastic Household Products Private Limited vs State of West Bengal (MAT/1371/2023)
Facts of the Case
This intra-court appeal (MAT/1371/2023) by National Plastic Household Products Private Limited was directed against an order dated 19th July 2023 passed by the Single Bench in WPA 14980 of 2023. In the...
Ex-Parte Section 73 Demand and Delay-Barred Appeal Set Aside on Payment of Cost: Calcutta High Court Remands GST Dispute for Fresh Adjudication in Orion Security Solutions Pvt. Ltd. vs Senior Joint Commissioner of Revenue, Dharmatala Circle (WPA 23005 of 2023)
Facts of the Case
The petitioner, Orion Security Solutions Pvt. Ltd., challenged ex-parte orders-in-original dated 12.03.2022 passed under Section 73 of the CGST Act, 2017, confirming a demand of tax, penalty, interest ...
Allahabad High Court Directs Time-Bound Decision on GST TDS Grievance: M/S S. Kumar Enterprises vs State of U.P. thru Prin. Secy. P.W.D. (Writ Tax No. 217 of 2023) — PWD Directed to Decide Contractor's Representation on Unreleased GST TDS Amount and Certificate
Facts of the Case
The petitioner, M/S S. Kumar Enterprises, through its proprietor Girja Yadav, approached the Lucknow Bench of the Allahabad High Court by way of Writ Tax No. 217 of 2023 against the State of U.P., thro...