Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Karnataka High Court Disposes of Section 16(4) CGST/SGST Act Constitutional Challenge as Not Pressed, Grants Liberty to Pursue Appellate Remedy in Rahimansab vs Assistant Commissioner of Commercial Taxes (WP No. 104529 of 2022)
Facts of the CaseThe petitioner, Shri Rahimansab, a PWD contractor from Koppal, Karnataka, challenged the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017 read with Rule 61(5) of the Karnataka GST Rule...
Telangana High Court Dismisses Writ Challenging Section 74 CGST Act Coercive Recovery as Infructuous After Subsequent Order-in-Original Separately Challenged — M/s. Reliance Traders vs Union of India (Writ Petition No. 8297 of 2021)
Facts of the Case
The petitioner, M/s. Reliance Traders (GSTIN 36AABPQ2677E1ZO), Hyderabad, filed a writ petition before the Telangana High Court challenging communication dated 12.10.2021 (C.No. HQAE/V/28/2021-Sec) i...
Patna High Court Directs Filing of Delayed GST Appeal Under CBIC Amnesty Notification No. 53 of 2023 Instead of Condoning Delay Beyond Statutory Period in Prashant Luthra vs State of Bihar (CWJC No. 3133 of 2023)
Facts of the CasePrashant Luthra, Director of Brite Neon Signs Pvt. Ltd., approached the Patna High Court seeking to quash an order dated 08.12.2021 passed under Section 73(9) of the Bihar Goods and Services Tax Act, 201...
Orissa High Court Sets Aside Section 63 OGST Assessment Order for Want of Notice and Opportunity of Hearing, Remands for Fresh Assessment — Sarat Chandra Sahoo vs Commissioner, CT & GST, Odisha (W.P.(C) No. 32703 of 2023)
Facts of the Case
The petitioner, Sarat Chandra Sahoo, filed a writ petition before the Orissa High Court seeking to quash an assessment order dated 02.07.2022 (Annexure-3 series) passed by the Commissioner, CT & GST,...
Kerala High Court Permits Withdrawal of Writ Petition Against GST Arrear Recovery to Pursue Statutory Appellate Remedy in Emmanuvel Rubber Traders vs Deputy Commissioner of State Tax (WP(C) No. 33039 of 2023)
Facts of the CaseThe petitioner, Emmanuvel Rubber Traders, a proprietorship represented by its proprietor Sri Biju Varghese, filed a writ petition before the Kerala High Court challenging arrear recovery action initiated...
Orissa High Court Condones Delay in Filing Revocation Application for GST Registration Cancellation Under Rule 23 OGST Rules, Subject to Payment of Dues — M/s. Shaik Hapijula vs Superintendent, CGST & Central Excise (W.P.(C) No. 40407 of 2023)
Facts of the Case
The petitioner, M/s. Shaik Hapijula of Kendrapara, approached the Orissa High Court seeking condonation of delay in filing an application for revocation of cancellation of GST registration under the ...
Jharkhand High Court Quashes IPC Section 174 Prosecution Over CGST Summons Non-Appearance After Finding Full Tax Payment and Replied Summons in Satyendra Singh Kushwah vs State of Jharkhand (Cr.M.P. No. 2454 of 2019)
Facts of the CaseThe petitioners — Satyendra Singh Kushwah, Director of M/s. SSK Devcon Private Limited, and the company itself — sought quashing of criminal proceedings arising out of Complaint Case No. 1880...
Kerala High Court Upholds KSEB Tender-Evaluation Circular Distinguishing GST-Registered and Unregistered Contractors, Holds Input Tax Credit Offsets Any Disadvantage — Jiril G. Palath vs Kerala State Electricity Board Limited (WP(C) No. 18906 of 2021)
Facts of the Case
The petitioners, four individual contractors undertaking works for the Kerala State Electricity Board Limited (KSEB) and registered dealers under the CGST/SGST Act, 2017, challenged Clause 3 of KSEB'...
Recovery Upheld: Jammu & Kashmir and Ladakh High Court Holds Special Tehsildar Recoveries Competent to Enforce Section 79 GST Act Dues as Land Revenue, Dismisses Challenge to Non-Bailable Warrant in Sheikh Mohammad Yaqoob vs Union Territory of Jammu & Kashmir and Others (WP(C) No. 2785 of 2023)
Facts of the CaseSheikh Mohammad Yaqoob, a Government contractor stated to be paying GST on completion of Government contracts, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar ag...
Chhattisgarh High Court Directs Water Resources Department to Decide Civil Contractor's Representation for Refund of Additional GST Burden — A.P. Nirman Limited vs State of Chhattisgarh (WPT No. 248 of 2023)
Facts of the Case
The petitioner, A.P. Nirman Limited, a civil contractor, had entered into an agreement with the Water Resources Department, Government of Chhattisgarh, to execute civil works, undertaking under the a...