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Devaraj Kathammal vs Superintendent of CGST and Central Excise – Madras High Court Allows Revival of GST Registration Cancelled for Non-Filing of Returns Under Section 29 of CGST Act, 2017
Facts of the CaseThe petitioner challenged the order cancelling her GST
Registration bearing GSTN No. 33AFQPK6897Q3Z6. The registration was cancelled
with effect from 26 January 2021 on the ground that the petitioner h...
M/s Durga Raman Patnaik vs Additional Commissioner of GST (Appeals) & Others – GST Registration Cancelled for Non-Filing of Returns; Revocation Relief and Condonation of Delay under Sections 29(2)(c), 30 and 107 of the CGST Act
Facts of the CaseThe petitioner, M/s Durga Raman Patnaik, a
proprietorship concern registered under the Central Goods and Services Tax Act,
2017, challenged the appellate order dated 7 October 2021 passed by the
Addit...
Smart Byte Technologies vs Union of India — GST Refund Under Section 54(3)(ii) for Accumulated ITC Due to Inverted Tax Structure Cannot Be Rejected Merely on Basis of Circular
Facts of the CaseSmart Byte Technologies, a proprietorship concern, filed refund
claims in respect of accumulated Input Tax Credit arising on account of an
inverted tax structure. The refund claims related to the perio...
P. Vediramasamy vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations; Objections to Notice to Be Considered Before Recovery
Facts of the CaseThe petitioner, P. Vediramasamy, was carrying on quarry
operations after obtaining the necessary licence/permit under the Tamil Nadu
Minor Mineral Concession Rules, 1959. The licence/permit had been gr...
Imran vs Commissioner of Commercial Taxes & Others – GST Detention, Tax and Penalty Payment, Temporary ID and Release of Goods and Conveyance under Sections 129 and 130 of the GST Law
Facts of the CaseThe petitioner, Imran, son of Harun, was the driver of
vehicle bearing registration No. RJ 09 GC 1078. The dispute arose in connection
with proceedings involving detained goods and conveyance under the...
Messrs. Global Exim vs Union of India & Commissioner of Customs – Telangana High Court Holds Writ Premature on Duty-Free Import of EV Batteries as “Automotive Battery” under DFIA; Directs Representation to Customs Commissioner under Article 226 and Customs Notifications
Facts of the CaseMessrs. Global Exim filed a writ petition under Article 226
of the Constitution of India before the Telangana High Court. The petitioner
intended to import EV batteries used in the automotive industry....
Paragon Marmo vs Union of India & Ors. – Rajasthan High Court Upholds GST Demand on Mining Royalty; Writ Petition Dismissed Following Sudarshan Lal Gupta Case
Facts of the CaseParagon Marmo, a partnership firm, filed a writ petition
before the Rajasthan High Court challenging the impugned orders/notices issued
by the respondent Department demanding GST on royalty collected f...
M/s. T.O. Ittoop & Associates vs Assistant Commissioner (WC & LT) & Another – Kerala High Court Directs Disposal of Application Pointing Out Mistakes in KVAT Assessment Order Within One Month | Article 226 of the Constitution of India
Facts of the CaseM/s. T.O. Ittoop & Associates, the petitioner, is a
partnership firm engaged in the execution of works contracts. The petitioner
was an assessee under the provisions of the Kerala Value Added Tax A...
M. Chinnaraja vs Commissioner/Additional Chief Secretary, Commercial Tax Department & Another – Madras High Court Directs Consideration of Objections to GST Demand on Seigniorage Fee and Restrains Recovery Pending Disposal
Facts of the CaseThe Petitioner, M. Chinnaraja, was running a quarry after
duly obtaining the necessary licence/permit under the Tamil Nadu Minor and
Mineral Concession Rules, 1959.The quarry licence/permit had been gr...
Subramaniam Rajesh vs Joint Commissioner (Appeals) & Another – Madras High Court Grants Relief Against GST Registration Cancellation Under Section 29 of the CGST Act for Non-Filing of Returns
Facts of the CaseThe Petitioner, Subramaniam Rajesh, Proprietor of M/s
Aamutham Enterprises, was registered under the Goods and Services Tax law.The Petitioner’s GST registration was cancelled by the
second Responden...