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Calcutta HC Upholds Denial of ITC for GSTR-3B Filed Beyond Section 16(4) Time Limit, Holds Section 16(2) Does Not Override It: M/S. BBA Infrastructure Limited vs Senior Joint Commissioner of State Tax (MAT No. 1099 of 2023)
Facts of the Case
The appellant, M/s. BBA Infrastructure Limited, filed an intra-court appeal against a Single Bench order dated 13.06.2023 declining interim relief in its writ petition (WPA 11339 of 2023), which challe...
Gauhati High Court Directs Offline Route for GST Registration Restoration: Sri Biki Rajkonwar vs Union of India and Others (WP(C)/5752/2023) — Cancellation for Non-Filing of Returns Addressed Through Consent Direction Under Rule 23 of the CGST Rules, 2017
Facts of the Case
The petitioner, Sri Biki Rajkonwar, son of Sri Gyan Raj Konwar, resident of Lakwa Dehingia Konwar Gaon, District Sivasagar, Assam, claimed to be engaged in the business of providing Light Motor Vehicle...
Advance Ruling Binds the Lessor: Allahabad High Court Quashes YEIDA's GST Demand on Hospital Plot Premium Charged to M/s. Ram Kamal Healthcare Pvt. Ltd., Holding the Section 11 Exemption Notification Unconditional in Writ Tax No. 1435 of 2018
Facts of the Case
The petitioner, M/s. Ram Kamal Healthcare Pvt. Ltd., had been allotted Institutional Plot H-02, Sector 22-A, Yamuna Expressway Industrial Development Authority (YEIDA), admeasuring 4,000 square metres,...
Karnataka HC (Dharwad Bench) Disposes of Section 16(4) CGST Constitutional Validity Challenge as Not Pressed, Relegates the Assessee to Statutory Appellate Remedy: Shri Malleshappa vs Commercial Tax Officer (Audit) (WP No. 100169 of 2023 (T-RES))
Facts of the Case
The petitioner, Shri Malleshappa, a civil contractor from Hole Alur, Gadag District, Karnataka, filed a writ petition challenging the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017...
Refund Representation on GST Rate Change to be Decided Within 90 Days: Chhattisgarh High Court Directs Bhilai Charoda Municipal Corporation to Consider West India Construction Company's Claim for Excess GST on Works Contract in WPC No. 5043 of 2023
Facts of the Case
The petitioner, West India Construction Company, a partnership firm through its partner Ashok Kumar Jain, is engaged in works contracts and approached the High Court of Chhattisgarh, Bilaspur, seeking ...
Karnataka HC Permits Withdrawal of GST Refund Writ Petition to Approach the Newly Constituted GST Appellate Tribunal Under Section 112: M/S IBS Software Private Limited vs Additional Commissioner of GST Appeals-I and Deputy Commissioner, GST Commissionerate Bengaluru East (WP No. 11136 of 2024 (T-RES))
Facts of the Case
The petitioner, M/s IBS Software Private Limited, a company registered under the Companies Act, 1956, with its registered office at Prestige Shantiniketan, Whitefield, Bengaluru, represented by its Chi...
Nil Returns Not a Valid Ground for Cancellation: Andhra Pradesh High Court Sets Aside GST Registration Cancellation and Appellate Order Against Kali Shankar Enterprises for Want of Statutory Basis Under Section 29 in Writ Petition No. 31675 of 2023
Facts of the Case
The petitioner, Kali Shankar Enterprises, a partnership firm represented by its Managing Partner G. Ramakrishna Raju, challenged the cancellation of its GST registration (Reference No. ZA3220151360, da...
Patna HC Allows Section 107 GST Appeal Pre-Deposit Paid from the Electronic Credit Ledger, Citing Supreme Court's Stay of Contrary Flipkart Internet Ruling: M/s Friends Mobile vs State of Bihar (Civil Writ Jurisdiction Case No.6457 of 2023)
Facts of the Case
The petitioner, M/s Friends Mobile, a proprietorship represented by Md. Quadir Khan, based in Phulwari, Patna, Bihar, had filed a statutory appeal under Section 107 of the GST Act, 2017, paying the man...
Interest Demand Under CGST/SGST/IGST Acts Not Examined on Writ: Andhra Pradesh High Court Disposes of Y. Venkat Reddy's Petition Granting Liberty to Appeal Against ETU Kadapa's Assessment Order in Writ Petition No. 37181 of 2022
Facts of the Case
The petitioner, M/s. Y. Venkat Reddy, a sole proprietorship represented by its proprietor, challenged an assessment order dated 12.07.2022 (AO No. ZH3707220D74477) passed by the Deputy Commissioner (ST...
Kerala HC Permits Withdrawal of GST Writ to Pursue Section 107 Appeal, Limitation to Run from Rectification Order: Mount Velour Rubber Works (P) Ltd. vs Additional Commissioner, Central Tax and Central Excise (WP(C) NO. 33129 OF 2023)
Facts of the Case
The petitioner, Mount Velour Rubber Works (P) Ltd., a company engaged in business at Nilampathy, Amarambalam, Nilambur, Malappuram, Kerala, represented by its Managing Director, had for earlier tax per...