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Show Cause Notices to be Adjudicated After Hearing: Kerala High Court Disposes of Kalyani E Mart's Writ Petitions With Directions to Decide DRC-01A Proceedings Expeditiously, Leaving the Section 16(4) CGST/SGST Act Challenge Open in WP(C) Nos. 23760/2023 & 10824/2022
Facts of the Case
The petitioner, Kalyani E Mart, a partnership firm represented by its managing partner Sri Bibin Kumar, was earlier registered under the Kerala Value Added Tax regime and is now registered under the Ce...
Denial of Personal Hearing Ruled Fatal to the Assessment: Orissa High Court Quashes an Ex-Parte Section 73 OGST Order Against M/s. Nilamadhaba Enterprises and Remands the Matter for Fresh Adjudication After a Proper Hearing in W.P.(C) No.38598 of 2023
Facts of the Case
The petitioner, M/s. Nilamadhaba Enterprises, a registered dealer under the Odisha Goods and Services Tax Act, 2017 (OGST Act), approached the High Court of Orissa at Cuttack challenging an assessment ...
Chhattisgarh HC Dismisses Writ Challenge to TRAN-1 Input Tax Credit Recovery Proceedings, Holds Unchallenged Reasoned Final Order Bars Relief Against Summary DRC-07/DRC-13: Swastik Pesticides Ltd. vs Assistant Commissioner, State Tax (WPT No. 174 of 2021)
Facts of the Case
The petitioner, Swastik Pesticides Ltd., a public limited company manufacturing pesticides and registered under the Chhattisgarh GST Act, had filed a declaration in Form TRAN-1 on 25.08.2017 claiming i...
Orissa High Court Disposes GST Writ Petition Following Common Order: Smruti Ranjan Mohanty vs Commissioner of GST, Odisha (W.P.(C) No. 5191 of 2023) — Petition Tagged to the Batch Order Passed in the Pravat Kumar Choudhury Group of CT & GST Writ Petitions at Cuttack
Facts of the Case
This writ petition, W.P.(C) No. 5191 of 2023, was filed by Sri Smruti Ranjan Mohanty against the Commissioner of GST, Odisha and others, before the High Court of Orissa at Cuttack. The petitioner was r...
ITC Refund Formula Under Rule 89(4): Bombay High Court Quashes Order Reversing Refund and Restores Appeal in M/s. Sine Automation and Integration Pvt. Ltd. vs Union of India and Others (Writ Petition No. 4655 of 2023)
Facts of the Case
M/s. Sine Automation and Integration Pvt. Ltd., engaged in the export of goods under a Letter of Undertaking (LOU), filed a refund application dated 29.08.2018 for unutilised input tax credit amounting...
Delhi HC Directs Layered Refund of GST Erroneously Collected on DNB Course Fees by National Board of Examinations: Association of Diplomate of National Board Doctors & Anr. vs National Medical Commission & Ors. (W.P.(C) 10326/2021)
Facts of the Case
The petitioners, the Association of Diplomate of National Board Doctors and another, challenged notifications dated 15.01.2021, 15.02.2021 and 19.08.2021 issued by the National Board of Examinations (N...
Order-in-Original Set Aside for Want of Reasons and Personal Hearing: Punjab and Haryana High Court Allows Writ Petition and Remands the GST Demand for Fresh Adjudication in M/S. Sai Uniform vs State of Haryana and Other Officers (CWP-21493-2026 (O&M))
Facts of the Case
M/S. Sai Uniform filed a writ petition before the High Court of Punjab and Haryana at Chandigarh challenging an Order-in-Original dated 01.12.2022 (Annexure P-4) primarily on the ground that it did not...
Delhi HC Allows Refund of Unutilised Input Tax Credit Accumulated on Zero-Rated Export Supplies Despite Filing Delay Caused by Genuine GST Portal Technical Glitches: M/S Sethi Sons (India) vs Assistant Commissioner and Ors. (W.P.(C) 4179/2022)
Facts of the Case
The petitioner, M/s Sethi Sons (India), a sole proprietorship engaged in exporting goods and services, exported eight consignments between July 2017 and March 2018 and sought a refund of unutilised inp...
Batch GST Order Applied: Orissa High Court Disposes of Writ Petition in Terms of the Common Order in Rajesh Kumar Rout vs Commissioner of State Tax, CT and GST and Other Officers (W.P.(C) No. 35389 of 2023)
Facts of the Case
Rajesh Kumar Rout filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of State Tax, Commissionerate of CT & GST, and others, invoking Article 226 of the Consti...
Madras High Court (Madurai Bench) Sets Aside GST Assessment Order Passed Without Notice for Breach of Natural Justice and Remands for Fresh Hearing: Tvl. Singarammal Construction vs Deputy Commissioner (State Tax), GST Appeal (W.P(MD)No.25987 of 2023)
Facts of the Case
The petitioner, Tvl. Singarammal Construction, a partnership firm engaged in construction activity in Pudukkottai District, Tamil Nadu, represented by its partner John Arumugam, GSTIN 33ABUFS5858D1ZP, ...