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P.M. Paul vs State Tax Officer & Others – Kerala High Court Rejects Restoration of Appeal Withdrawn to Avail Amnesty Scheme After Failure to Comply With Scheme Terms | WA No. 1439 of 2022
Facts of the CaseThe appellant, P.M. Paul, had filed an appeal before the Joint
Commissioner (Appeals). Subsequently, with a view to availing the benefit of
the Amnesty Scheme operated by the respondent-State, the appe...
Samdani Automobiles Private Ltd. vs Goods and Service Tax Council & Others – Rajasthan High Court Disposes of GST TRAN-1/TRAN-2 Transitional Credit Petition in View of Supreme Court Directions for Reopening GST Portal
Facts
of the CaseSamdani
Automobiles Private Ltd., Bhilwara, approached the Rajasthan High Court by
filing D.B. Civil Writ Petition No. 4376/2020 against the Goods and Service Tax
Council, the Commissioner of Central...
Ratnambar Kaushik vs Union of India – Rajasthan High Court Denies Regular Bail in Alleged ₹15.57 Crore GST/Tax Evasion Case Under Sections 132(1)(a), 132(1)(h), 132(1)(k), 132(1)(l) Read with Section 132(5) of the CGST Act, 2017 and Section 439 CrPC
Facts
of the CaseThe
accused-petitioner, Ratnambar Kaushik, filed an application under Section 439
of the Code of Criminal Procedure, 1973 seeking regular bail in a case arising
out of Complaint Case No. DGGI/INT/COM...
M/s Chromotolab and Biotech Solutions vs Union of India — Gujarat High Court: Online GST Refund Filing Date Governs Section 54 Limitation; Circular Cannot Override Statute; Re-Credit of ₹3,37,076 with 9% Interest Ordered
Facts
of the CaseThe
petitioner, M/s Chromotolab and Biotech Solutions, was engaged in
trading and clearance of finished excisable goods, including analytical
instruments and consumables such as mass spectroscopy pro...
GST Case Law: Petitioner vs Assistant Commissioner, State Tax, Pithoragarh, Sector-1 — Section 107 of the Uttarakhand GST Act, 2017 | Commissioner Not an Adjudicating Authority; Restoration of Cancelled GST Registration to Be Considered Liberally
Facts of the CaseThe petitioner approached the High Court by filing WPMS No.
2593 of 2022 challenging multiple proceedings relating to cancellation of GST
registration and rejection of the request for revocation of suc...
VTS Steels vs Assistant State Tax Officer – Kerala High Court Directs Release of Detained Goods and Conveyance on Bank Guarantee under Section 129(1)(c) of CGST/SGST Act
Facts
of the CaseThe
petitioner, VTS Steels, was subjected to proceedings under Section
129 of the CGST/SGST Act, 2017 in relation to detained goods and the
conveyance transporting such goods.The
petitioner’s grie...
Suryansh Broadcasting Pvt. Ltd. vs Superintendent of Central Tax & Central Excise — Kerala High Court Quashes Garnishee Proceedings on Belated GST Instalments; Further Default Permits Recovery of Entire Amount Under Proviso to Section 80 of CGST/SGST Act
Facts of the CaseThe petitioner, Suryansh Broadcasting Pvt. Ltd., was common in
both writ petitions and faced a substantial demand for payment of interest
arising from belated payment of tax under the Goods and Service...
Mohammed Shafeek vs District Collector — Section 6A Confiscation Cannot Proceed Without Notice and Opportunity Under Section 6B of the Essential Commodities Act, 1955
Facts
of the CaseThe
petitioner, Mohammed Shafeek, was the proprietor of MS Traders Kollam and was
engaged in the wholesale and retail dealership of food grains.On 20
June 2022, an inspection team headed by the secon...
Kerala Agencies vs Joint Commissioner: Kerala High Court Applies Supreme Court Directions for GST Transitional Credit Through TRAN-1 and TRAN-2
Facts of the CaseThe petitioner, Kerala Agencies, Kottarakkara,
represented by its Managing Partner, Sri Abraham Thomas, approached the High
Court of Kerala in relation to difficulties concerning the availment of
Tran...
M/s Savex Technologies Pvt. Ltd. vs Assistant State Tax Officer & Ors. — Kerala High Court Dismisses GST Writ Petition as Withdrawn Involving Invoice, E-Way Bill, FORM GST MOV-02, Physical Verification under FORM GST MOV-04 and Appellate Order
Facts
of the CaseM/s.
Savex Technologies Pvt. Ltd., represented by its Manager, instituted WP(C) No.
33375 of 2022 before the High Court of Kerala at Ernakulam against the
Assistant State Tax Officer, Squad No. VII, ...