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Thomaskutty P.Y. vs Union of India & Others – Kerala High Court Directs Grant of Opportunity to File/Re-file TRAN-1 & TRAN-2 for Transitional Input Tax Credit in Line with Filco Trade Centre Judgment | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner, Thomaskutty P.Y., Proprietor of M/s AST
Motors, approached the Kerala High Court seeking relief regarding the
inability to avail Transitional Input Tax Credit while migrating to the GST...
M/s Rajdhani Agencies vs State of Haryana & Others – Punjab & Haryana High Court Directs GST Authorities to Decide Rectification Application Within Four Weeks Against GST Registration Cancellation | GST Registration Cancellation
Facts of the CaseThe GST registration of the petitioner, M/s Rajdhani
Agencies, was cancelled by the concerned Excise and Taxation Officer
through an order dated 08.06.2021. Aggrieved by the cancellation order,
the pe...
Deepak Kumar Das vs State of Odisha & Others – Orissa High Court Upholds Validity of Post-GST Works Contract Guidelines, Rejects Challenge to Revised SoR and GST Reimbursement Claim as Time-Barred under Article 226 of the Constitution of India
Facts of the CaseThe petitioner, Deepak Kumar Das, a works contractor,
approached the Orissa High Court challenging the validity of the Revised
Guidelines relating to works contracts issued on 10.12.2018 after the
imp...
Deepak Vasude Asrani Chugh HUF vs Joint Commissioner of GST (Appeals-II), Bangalore & Anr. – Karnataka High Court Restores Cancelled GST Registration After Wrongful Rejection of Delay Condonation | GST Registration Cancellation | Section 29 & Section 30 of CGST Act
Facts of the CaseThe petitioner, Deepak Vasude Asrani Chugh HUF,
challenged the cancellation of its GST registration by the Superintendent of
Central Tax through an order dated 17.07.2019.Aggrieved by the cancellation,...
Mahendra Oram vs State of Odisha, Principal Secretary Finance Department & Others: Orissa High Court Dismisses Challenge to GST Works Contract Guidelines; Holds Disputed GST Reimbursement Claims Cannot Be Decided in Writ Jurisdiction – Article 226 of the Constitution of India | CGST Act, OGST Act & Section 61 of the OGST Act
Facts of the CaseThe petitioner, Mahendra Oram, a works contractor,
was awarded a contract for improvement of roads and CD works under the Pradhan
Mantri Gram Sadak Yojana (PMGSY) in Sundargarh district, Odisha. The
c...
M/s. Valeth Hightech Composites (P) Ltd. vs State Tax Officer & Balakrishnan N.G. vs Union of India – Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Filing/Revising TRAN-1 & TRAN-2 for Transitional Input Tax Credit under GST
Facts of the CaseThe petitioners approached the Kerala High Court seeking
relief in relation to the availment of Transitional Input Tax Credit during
migration to the Goods and Services Tax (GST) regime. They were unab...
Germanium Technologies Limited vs Indian Oil Corporation Ltd. & Anr.: Delhi High Court Upholds IOCL Tender Award, Rejects Challenge Based on Alleged Minimum Wages Violation and Reverse Bidding Collusion – Articles 226 & 227 of the Constitution of India | Tender Conditions Clauses 8.14, 8.16 & Minimum Wages Act, 1948
Facts of the CaseGermanium Technologies Limited filed a writ petition under Articles
226 and 227 of the Constitution of India challenging the tender process
initiated by Indian Oil Corporation Limited (IOCL) for establ...
Rekha Vishwadeep Tiwari & Anr. vs State of Maharashtra – Bombay High Court Grants Anticipatory Bail in Cheating Case After Settlement and Refund Arrangement | FIR No. 349/2022 | Criminal Procedure Code
Facts of the CaseThe applicants, Rekha Vishwadeep Tiwari and Mehfooz
Mehmood Khan, approached the Bombay High Court by filing anticipatory bail
applications in connection with FIR No. 349/2022 registered at Meghwadi
P...
AAPNA INFOTHEEK Pvt. Ltd. vs GST Officer Ward 62, DGST Delhi & Others – Delhi High Court Directs Release of IGST Refund After Correction of Refund Sanction Error under Section 54 of the CGST Act & IGST Refund Provisions
Facts of the CaseThe petitioner, AAPNA INFOTHEEK Pvt. Ltd., had filed an
application on 26 September 2019 seeking a refund of IGST amounting
to ₹14,84,541 for the period July 2017 to March 2018.The refund application...
M/s. Sunny Motors vs. Central Board of Indirect Taxes and Customs (CBIC) & Others – Orissa High Court Directs GST Authorities to Comply with TRAN-1 Filing Directions and Grant Transitional Input Tax Credit under Section 140 of the CGST Act
Facts of the CaseThe Petitioner, M/s. Sunny Motors, a partnership firm
engaged in the business of sale of two-wheelers, spare parts and accessories,
attempted to upload Form GST TRAN-1 for carrying forward eligible
tr...