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Kerala High Court Relegates GSTR-1/GSTR-3B Mismatch and Circular No.26/26/2017-GST Vires Challenge to Appellate Authority as Disputed Question of Fact in M/S Brothers Trade Links vs State Tax Officer, Chathannoor (WP(C) No.34049 of 2023)
Facts of the CaseM/S Brothers Trade Links, a partnership firm engaged in distribution of cosmetics and baby products at Kollam and a registered dealer under the CGST/SGST Act, was issued a scrutiny notice in Form GST ASM...
Allahabad High Court Quashes Ex-Parte GST Demand Order for Improper Service of Notice on De-Registered Firm's Former Accountant in M/S Vivaan Enterprises vs State of U.P. (Writ Tax No.1023 of 2023)
Facts of the CaseM/S Vivaan Enterprises operated a trading unit that was duly registered under GST. The registration was cancelled with effect from 14.08.2019 vide an order dated 22.10.2019, at which point no tax liabili...
Uttarakhand High Court Disposes of GST Registration Cancellation Challenge on Petitioner's Undertaking to Deposit Tax Dues and Penalty, Directs the Department to Consider a Revocation Representation Within a Week — Petitioner vs State of Uttarakhand and Ors. (WPMS No.3154 of 2023)
Facts of the Case
The petitioner challenged an order dated 10.01.2023 passed by the second respondent cancelling the petitioner's GST registration. Counsel for the petitioner submitted that the registration had been can...
Gauhati High Court Directs Offline Route for Restoration of GST Registration Cancelled for Return-Default, Subject to Payment of Dues and Filing of Pending Returns, in Sri Bhupinder Pal Singh vs State of Assam (WP(C)/6009/2023)
Facts of the CaseSri Bhupinder Pal Singh, engaged in the business of providing “Pandal or Shamiana Services” and an assessee under the Central Goods & Services Tax Act, 2017 and the Assam Goods & Serv...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST/SGST Act Vires Challenge as Not Pressed, Grants Liberty to Pursue Statutory Remedy Against Audit Observations and Show-Cause Notice — Shri. Mahadev S/o. Nagappa Kankale vs Assistant Commissioner of Commercial Taxes (Audit-6) and Ors. (WP No.101503 of 2023 (T-RES))
Facts of the Case
The petitioner, Shri. Mahadev S/o. Nagappa Kankale, a contractor registered under GSTIN 29AORPK456NIZZ, filed this writ petition before the Karnataka High Court, Dharwad Bench, challenging the constitu...
Karnataka High Court (Dharwad Bench) Declines to Examine Constitutional Validity of Section 16(4) of the CGST Act After Petitioner Withdraws Challenge, Relegates Assessee to Statutory Appeal (WP No.103355 of 2023)
Facts of the CaseM/s K.N. Enterprises, represented by its proprietor and registered under GSTIN 29ANWPN3379A1ZH, filed the present writ petition before the Dharwad Bench of the High Court of Karnataka questioning the con...
Punjab and Haryana High Court Disposes of Writ as Infructuous After Release of Detained Goods and Conveyance Pursuant to Interim Directions — M/s Doaba Steel Rolling Mills Pvt. Ltd. vs State of Punjab (CWP-21950-2023)
Facts of the CaseM/s Doaba Steel Rolling Mills Pvt. Ltd. filed a writ petition under Articles 226 and 227 of the Constitution seeking release of its goods and conveyance detained by the GST authorities in Punjab. The goo...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST/SGST Act Vires Challenge as Not Pressed, Grants Liberty to Pursue Statutory Remedy Against Impugned GST Notice — Ravishankar S/o. Sushilkumar Kalyanshetti vs Assistant Commissioner of Commercial Taxes and Ors. (WP No.102923 of 2022 (T-RES))
Facts of the Case
The petitioner, Ravishankar S/o. Sushilkumar Kalyanshetti, a contractor registered under GSTIN 29AJRPK9426E1ZP, filed this writ petition before the Karnataka High Court, Dharwad Bench, challenging the ...
Uttarakhand High Court Disposes of GST Registration Cancellation Challenge Following Companion Ruling in WPMS No.3154 of 2023, Directs Reconsideration of Revocation Application (WPMS No.3603 of 2023)
Facts of the CaseThe petitioner's GST registration bearing GSTIN 05DOAPP6653F1ZX had been cancelled by the respondent authority, initiated by a Show Cause Notice dated 03.02.2023 (Reference No. ZA050223002916Y) and culmi...
Rajasthan High Court Disposes of GST Council Writ as Infructuous on Petitioner's Concession That Relief Already Stood Granted — M/s Hrdk Bullions and Refinery Pvt. Ltd. vs GST Council (D.B. Civil Writ Petition No.4550/2023)
Facts of the CaseM/s Hrdk Bullions and Refinery Pvt. Ltd., through its Director, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur against the Goods and Services Tax (GST) Council and the...