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M/s. Sri Sakthi HP Gas Agencies vs The Goods and Services Tax Council & Others – Madras High Court Directs Benefit of Re-filing TRAN-1 Transitional Input Tax Credit Following Filco Trade Centre Judgment | Section 140 of the CGST Act
Facts of the
CaseThe petitioner, M/s. Sri Sakthi HP Gas Agencies,
approached the Madras High Court seeking a writ of mandamus directing the
respondents to either reopen the GST portal to enable electronic filing of TR...
Young Optimistic Transport Solutions Pvt. Ltd. vs Union of India & Ors. – Delhi High Court Directs Constitution of Advance Ruling Authority or GST Rate Clarification for Reimbursement of ₹32 Crore GST Claim | GST Advance Ruling | CGST Act
Facts of the CaseYoung Optimistic Transport Solutions Pvt. Ltd.
entered into a contract with the Department of Transport, Government of NCT of
Delhi, for providing motor vehicles on hire. The petitioner claimed that it...
Veerabhadra G vs State of Karnataka – Karnataka High Court Grants Regular Bail in Alleged GST Misappropriation and Criminal Breach of Trust Case under Sections 406 & 420 IPC | Section 439 Cr.P.C.
Facts of the CaseThe petitioner sought regular bail under Section
439 of the Code of Criminal Procedure in connection with Crime No. 78/2022
registered by Indiranagar Police Station, Bengaluru City, for offences
punis...
Veerabhadra G vs State of Karnataka – Karnataka High Court Grants Regular Bail in Alleged GST Misappropriation and Criminal Breach of Trust Case Under Sections 406 & 420 IPC and Section 439 Cr.P.C.
Facts of the CaseThe petitioner, Veerabhadra G, sought regular bail
under Section 439 of the Code of Criminal Procedure in connection with Crime
No. 78/2022 registered by Indiranagar Police Station, Bengaluru City, for...
Dr. Reddy's Laboratories Ltd. vs Deputy Commissioner of Central Tax & Others – Telangana High Court Allows IGST Refund Claims After Notification No. 13/2022 Extends Limitation Period under Section 54 of the CGST Act
Facts of the
CaseThe petitioner, Dr. Reddy's Laboratories Limited,
filed multiple refund applications under Section 54 of the Central Goods and
Services Tax Act, 2017 seeking refund of Integrated Goods and Services Ta...
Jilmon John vs State of Kerala & Others – Kerala High Court Upholds Tender Conditions Despite GST Implementation, Holds Bidder Liable for Tax Changes under Clause 44 | GST on Government Works Contract | W.A. No.1233 of 2021
Facts of the CaseThe appellant, a Government contractor,
participated in a public works tender floated before the implementation of the
Goods and Services Tax (GST). Although the tender process commenced under th...
M/s Gufic Biosciences Limited vs. The Union of India & Ors. | Patna High Court Quashes Order Under Section 73(9) & Section 107 of BGST Act, 2017 Over Violation of Natural Justice and Mismatch in GSTR-2A vs GSTR-3B
Facts of the Case
Assessee
and Registration Details: The Petitioner, M/s Gufic
Biosciences Limited, is a Public Limited Company registered under the
Companies Act, 1956. It operates its registered off...
SASHA & SUDHAKAR VS. THE STATE REPRESENTED BY THE INSPECTOR OF POLICE (2022): MADRAS HIGH COURT DISMISSES ANTICIPATORY BAIL UNDER SECTION 438 Cr.P.C. IN ALLEGATIONS OF THEFT BY SERVANT UNDER SECTION 381 IPC INVOLVING ₹20 LAKHS
Facts of the Case
Background
of Company Operations: The defacto complainant operates a
commercial establishment under the name and style of Agasthiya Polymers.
Delegation
during Pandemic: Due...
Bijay Kumar Yadav vs. The State of Bihar & Ors.: Patna High Court Quashes Ex-Parte Assessment Order Under Section 74 of CGST/BGST Act, 2017 for Violation of Principles of Natural Justice and Lack of Reasons
Facts of the Case
Assessee
Details: M/s Bijay Kumar Yadav is a sole
proprietorship firm situated at Kalyanpur, Ward No. 1, Supaul, Bihar -
852105, represented by its proprietor Bijay Kumar Yadav.
I...
M/s. Shiv Coal Trading vs. The Union of India & Ors.: Patna High Court Quashes Ex-Parte Assessment and Appellate Order Under Section 73 of CGST Act due to Violation of Principles of Natural Justice and Lack of Reasoned Order
Facts of the Case
Petitioner's
Identity: M/s. Shiv Coal Trading, represented through
its Proprietor Mukesh Kumar Pankaj @ Mukesh Kumar Singh.
Assessment
Period: 1st Quarter of F.Y. 2019–20 (April...