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Kerala High Court Directs Disposal of Pending GST Appeal or Stay Application Within One Month, Stays Demand Notice Till Then — M/s. Hamilton Residency Pvt Ltd vs Deputy Commissioner, State GST Department and Ors. (WP(C) No.35820 of 2023)
Facts of the Case
The petitioner, M/s. Hamilton Residency Pvt Ltd, operates a bar-attached hotel under an FL-3 licence and is registered under the Kerala GST regime. An assessment order dated 24.08.2023 determined tax, ...
Non-Application of Mind: Karnataka High Court Quashes GST Registration Cancellation on Terms in Kalasaiah Annappa vs Commissioner of Commercial Taxes (Writ Petition No. 26931 of 2023)
Facts of the CaseThe petitioner, a proprietorship concern registered under GST (GSTIN 29APEPA0844H1Z6), was issued a show-cause notice dated 09.11.2022 proposing cancellation of registration for non-filing of returns for...
Allahabad High Court Sets Aside Rejection of GST Appeal as Time-Barred, Applies Supreme Court's COVID Limitation-Extension Order and Remands for Decision on Merits — M/S Ankit Motors vs State of U.P. (Writ Tax No.1355 of 2022)
Facts of the CaseAn adjudication order was passed against the petitioner, M/S Ankit Motors, on 27.10.2021. The petitioner filed a first appeal against that order under Section 107 of the GST Act on 30.06.2022. The Appell...
Punjab and Haryana High Court Grants Bail in Alleged Bogus ITC and Fake GST Registration Case Citing Prolonged Custody and Slow Trial — Amit Kaushik vs State of Haryana (CRM-M-47866-2023)
Facts of the Case
The petitioner, Amit Kaushik, sought regular bail under Section 439 Cr.P.C. in FIR No.405 dated 24.10.2020, registered at Police Station Faridabad Central under Sections 420, 467, 468 and 471 IPC (Sect...
Tea Remains Agricultural Produce: Bombay High Court Grants GST Exemption on Warehousing Services in Nutan Warehousing Company Pvt. Ltd. vs Commissioner, Central Tax, Pune-II (Writ Petition No. 12775 of 2019)
Facts of the CaseNutan Warehousing Company Pvt. Ltd., licensed as a warehouseman under the Bombay Warehouses Act, 1959 and registered under the CGST/MGST Act, let out its Fursungi (Pune) warehouse to Unilever India Expor...
Kerala High Court Dismisses Writ Appeal Seeking GST Reimbursement on Government Works Contract, Holds Rate Dispute Under Section 2(119) Is a Disputed Question of Fact for the Civil Court — K. Sreekumar vs Chief Electrical Engineer, PWD (W.A. No.1802 of 2023)
Facts of the CaseThe appellant, a Class-A electrical contractor registered with the Kerala Public Works Department, was awarded a contract in 2019 for augmenting the power system at Government Medical College, Kozhikode,...
Karnataka High Court Quashes Section 73(9) KGST Assessment Order for Blank Reasons Column, Remands for Fresh Adjudication — M/s. Institute of Baking and Cake Art vs Additional Commissioner of Commercial Taxes (Enf), South Zone (WP No.27867 of 2023)
Facts of the Case
The petitioner, M/s. Institute of Baking and Cake Art (GSTIN 29ADWPG995P9ZZ), a proprietorship represented by Sri Manish Gaur, challenged an order dated 06.10.2023 passed by the Additional Commissioner...
Non-Speaking Order Quashed: Allahabad High Court Sets Aside GST Registration Cancellation for Want of Reasons in M/S Makewell Pharma vs State of U.P. (Writ Tax No. 207 of 2023)
Facts of the CaseM/S Makewell Pharma, a proprietorship concern engaged in civil contractual work and registered under the GST Act, had its registration cancelled by order dated 23.12.2022 passed by the Superintendent, Se...
Bombay High Court Directs GST Department to Permit Rectification of Form GSTR-1 Despite Time Bar Where the Error Was Bona Fide and Revenue-Neutral — Star Engineers (I) Pvt. Ltd. vs Union of India (Writ Petition No.15368 of 2023)
Facts of the CaseStar Engineers (I) Pvt. Ltd., a manufacturer and supplier of electronic components regularly supplying to Bajaj Auto Limited (BAL) under a Bill-to-Ship-to arrangement, inadvertently mentioned the GSTIN o...
Pre-Deposit Dispute Resolved: Bombay High Court Permits GST Assessees to File Appeals with Delay Condonation Following Supreme Court's Tirumala Constructions Ruling in Bharat Udyog Ltd. vs State of Maharashtra (Writ Petition No. 15338 of 2023 and Batch)
Facts of the CaseThis batch of writ petitions before the Bombay High Court, led by Bharat Udyog Ltd. and Anr. vs State of Maharashtra, challenged the constitutional validity of Section 26(6A), (6B) and (6C) of the Mahara...