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Section 130 CGST Act Show Cause Notice for Alleged Non-Genuine Purchases Not Interfered With at Writ Stage: Punjab and Haryana High Court Relegates Petitioner to Alternative Remedy Following Shiv Enterprises Ruling in Aman Kumar Rathaur vs State of Punjab and Others (CWP-5902-2023 and Connected Matters)
Facts of the CaseAman Kumar Rathaur, the petitioner-consignor, challenged interception proceedings in Form GST MOV-02 dated 06.03.2023 and an order dated 13.03.2023, whereby a conveyance carrying an iron scrap consignmen...
Fresh Appeal Window Under Notification No. 53/2023-Central Tax: Patna High Court Directs BGST Assessee to File Section 107 Appeal by 31.01.2024 Subject to Pre-Deposit Conditions in Manth Green Private Limited vs State of Bihar (Civil Writ Jurisdiction Case No.5166 of 2023)
Facts of the CaseThe petitioner, Manth Green Private Limited, having a place of business near Vrindavan Nursing Home, Salimpur Ahra, Off Exhibition Road, Patna, an assessee under the Bihar Goods and Services Tax Act, 201...
Cancellation of GST Registration for Not Conducting Business From Declared Premises Upheld: Kerala High Court Holds No Right to Cross-Examine Landlord in Summary Enquiry Under Section 29(2)(e) and Rule 21(a) in M/S. Steel India vs State Tax Officer and State of Kerala (WP(C) No. 29033 of 2023)
Facts of the CaseM/S. Steel India, a Thrissur-based partnership firm trading in iron and steel, represented by its managing partner, was registered under the Kerala VAT Act until 30.06.2017 and thereafter under the CGST/...
Writ Petition Against State GST Department Dismissed as Withdrawn: Kerala High Court Permits A R Electricals to Pursue Statutory Appellate Remedy Instead, Leaving the Merits of the Underlying GST Dispute Entirely Untouched (WP(C) No. 33072 of 2023)
Facts of the Case
A R Electricals, a proprietorship concern based at Kayamkulam, Kerala, represented by its proprietor Sri Chandrasekharan Pillai, filed a writ petition before the High Court of Kerala at Ernakulam imple...
Writ Petition Challenging GST Order-in-Original and Show Cause Notice Withdrawn With Liberty to Pursue Statutory Appellate Remedy: Telangana High Court Disposes of Proceedings Without Expressing Opinion on Merits in M/s. Ketan Constructions Limited vs Union of India and Others (Writ Petition No.33556 of 2023)
Facts of the CaseM/s. Ketan Constructions Limited, Hyderabad, represented by its authorised signatory, filed a writ petition before the Telangana High Court challenging an Order-in-Original bearing No.42/GST/2023-24-Adjn...
Assessment Against Deceased Proprietor Set Aside, Remanded Under Section 93(1)(b): Andhra Pradesh High Court Allows Writ, Directs Fresh Proceedings for Legal Representative in Sri B.Nagendra Reddy vs Assistant Commissioner (State Taxes), Ongole (Writ Petition No. 19556 of 2026)
Facts of the CaseThe petitioner, Sri B. Nagendra Reddy, son and legal representative of late B. Hanumantha Reddy, approached the High Court of Andhra Pradesh at Amaravati challenging assessment proceedings in FORM GST DR...
Section 16(4) CGST/SGST Constitutional Challenge Not Pressed: Karnataka High Court Disposes Writ Petition Without Ruling on Merits, Grants Liberty to Pursue Statutory Appeal in Siddram Vittal Navi vs Assistant Commissioner of Commercial Taxes (WP No. 100609 of 2023)
Facts of the Case
Shri Siddram Vittal Navi, a civil contractor from Bagalkot, Karnataka, filed a writ petition before the Dharwad Bench of the High Court of Karnataka under Articles 226 and 227 of the Constitution, ques...
Constitutional Challenge to Section 16(4) CGST/SGST Act Input Tax Credit Time Limit Not Pressed in View of Coordinate Bench Precedents: Karnataka High Court Dharwad Bench Grants Liberty to Pursue Statutory Appeal in M/S. APG Automation Pvt Ltd vs Assistant Commissioner of Commercial Taxes (WP No. 104859 of 2022)
Facts of the CaseM/S APG Automation Private Limited, a Belagavi-based company holding GSTIN 29AAKCA2416M1ZF, filed a writ petition before the Dharwad Bench of the Karnataka High Court challenging the constitutional valid...
Writ Petition Against Rajasthan Appellate Authority for Advance Ruling Dismissed as Infructuous on Account of Subsequent Developments Without Adjudication on Merits: Rajasthan High Court Closes Proceedings in Lakhlan And Qureshi Construction Co. vs Rajasthan AAAR and Others (D.B. Civil Writ Petition No. 4911/2023)
Facts of the CaseLakhlan And Qureshi Construction Co., a partnership firm registered under GST (Registration No. 08AAAFL9525H1Z7) and engaged in construction work, filed a writ petition before the High Court of Judicatur...
One Week's Time Granted to Amend Petition, Failing Which Petition Stands Dismissed: Chhattisgarh High Court Passes Procedural Order in Sarthak Metals Limited vs Chhattisgarh GST (WPT No. 39 of 2020)
Facts of the CaseThe petitioner, Sarthak Metals Limited, has an ongoing writ petition before the High Court of Chhattisgarh, Bilaspur, against the Chhattisgarh GST authority, connected with WPT No. 159 of 2019, arising u...