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M/s. [Petitioner] vs Assistant Commissioner (ST), Hindupur Circle & Others – Andhra Pradesh High Court Sets Aside GST Assessment Order Passed Without Personal Hearing in Violation of Principles of Natural Justice | Section 73 of the CGST/APGST Act, 2017 & Article 226 of the Constitution of India
Facts of the CaseThe Petitioner filed the present Writ Petition challenging
the assessment order dated 11.05.2022 passed by the Assistant
Commissioner (State Tax), Hindupur Circle, under Section 73 of the GST Act,
201...
Petitioner (Contractor) vs Andhra Pradesh State Road Transport Corporation (APSRTC) & Others – Andhra Pradesh High Court Holds GST Not Payable on Toilet Maintenance/Public Convenience Services under Notification No. 12/2017-Central Tax (Rate), Heading 9994 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner was awarded contracts by the Andhra Pradesh
State Road Transport Corporation (APSRTC) for cleaning and maintaining toilets
at various bus stations. The respondents demanded GST at the ra...
Union of India & Ors. vs BMG Informatics Pvt. Ltd. | Gauhati High Court Dismisses Extension Application as Infructuous Due to Delay | I.A.(Civil) No. 60/2022 in WP(C) No. 3878/2021
Facts of the CaseThe Union of India and its departmental authorities filed an
Interlocutory Application seeking extension of time to comply with the
directions issued by the Gauhati High Court in WP(C) No. 3878/2021,
...
Amrutha A.M. vs Commercial Tax Officer & Anr. – Karnataka High Court Quashes GST Rectification Order and Endorsement for Violation of Natural Justice; Reconsideration Directed under Sections 161 & 129 of the CGST/KGST Act
Facts of the CaseThe petitioner, Smt. Amrutha A.M., owned certain gold
ornaments comprising a gold necklace (hara) and a single gold jhumki. She
entrusted these ornaments to M/s Sunrise Abharan, a jeweller, solely for
...
M/s Ahluwalia Contractors India vs Union of India & Others – Patna High Court Quashes Ex Parte GST Orders and DRC-07 Demand for Violation of Natural Justice | Section 73 of the CGST/BGST Act, Rule 140(1) of the CGST Rules & Transitional Input Tax Credit (TRAN-1)
Facts of the CaseThe petitioner, M/s Ahluwalia Contractors India,
challenged the legality of an order passed under Section 73 of the Bihar
Goods and Services Tax Act, 2017, whereby its claim for carry forward of
Trans...
M/s AM Wings Two Wheelers Pvt. Ltd. vs Assistant Commissioner of Central Tax & Central Excise & Anr. – Kerala High Court Applies Filco Trade Centre Ruling Allowing Fresh Opportunity to Avail Transitional Input Tax Credit (ITC) through TRAN-1 & TRAN-2 under GST
Facts of the CaseThe petitioner, M/s AM Wings Two Wheelers Pvt. Ltd.,
approached the Kerala High Court seeking relief regarding the availment of
Transitional Input Tax Credit while migrating from the pre-GST indirect t...
M/s Mitansh Impex vs State of Gujarat – Gujarat High Court Holds Provisional Attachment of Bank Account under Section 83 CGST Act Cannot Continue Without Adequate Justification; Attachment Lifted on Furnishing Bank Guarantee for Tax Amount Only
Facts of the CaseThe petitioner, M/s Mitansh Impex, is engaged in the
business of trading ferrous and non-ferrous metals and is registered under the
Central Goods and Services Tax Act, 2017 as well as the Gujarat Goods...
Anantbhai Ashokbhai Shah vs State of Gujarat – Gujarat High Court Grants Regular Bail in Alleged Fake ITC Fraud Case of ₹37.95 Crore under Section 439 CrPC and Sections 132(1)(a), 132(1)(b) & 132(1)(c) of the GST Act
Facts of the CaseThe applicant, Anantbhai Ashokbhai Shah, filed a
regular bail application under Section 439 CrPC after being arrested in
connection with alleged GST fraud involving fraudulent availment and transfer
o...
M/s Kanhaiya Singh Vision Classes vs State of Bihar & Others – Patna High Court Quashes Ex Parte GST Assessment and Appellate Order for Violation of Natural Justice | Section 74 & Section 79 of the Bihar GST Act, 2017 / CGST Act, 2017
Facts of the CaseThe petitioner, M/s Kanhaiya Singh Vision Classes,
challenged the legality of:
The
ex parte assessment order dated 20.02.2019 passed by the Assistant
Commissioner of State Taxes under Sect...
Union of India & Others vs M/s Annapoorna Agencies | Karnataka High Court Upholds Transitional Input Tax Credit (TRAN-1) Relief Following Supreme Court Directions under Rule 117 of the CGST Rules, 2017
Facts of the CaseThe respondent, M/s Annapoorna Agencies, had
approached the Karnataka High Court after being denied an opportunity to file Form
GST TRAN-1 for claiming transitional input tax credit due to technical
d...