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M/s Priyadarshini Filaments Private Limited vs Union of India & Others: Karnataka High Court Sets Aside Rejection of GST Refund Claim Under Section 54 of CGST Act Where Stock Records, Circulars and Shabnam Petrofils Case Were Not Properly Considered
Facts of the CaseM/s Priyadarshini Filaments Private Limited filed an
application dated 03.04.2019 seeking refund under Section 54 of the CGST Act,
2017. The refund application was processed by the tax authorities and ...
M/s Green Valliey Industries Ltd. vs Union of India & Ors. — Section 140 CGST Act: Meghalaya High Court Allows ₹6.56 Crore CENVAT Credit, Rejects ₹30.74 Lakh TRAN-1 Claim but Sets Aside Entire Penalty Under Section 74
Facts of the
CaseThe petitioner, M/s Green Valliey Industries Ltd.,
challenged an appellate order dated 14 July 2021 arising out of a show-cause
notice dated 31 July 2019. The dispute related to the transitional perio...
M/s Biesse Manufacturing Co. Pvt. Ltd. vs Union of India — Karnataka High Court Disposes Section 140(3)(iv) CGST Transitional Credit Challenge in Terms of Filco Trade Centre Directions
Facts of the CaseM/s Biesse Manufacturing Co. Pvt. Ltd. filed a writ petition
before the High Court of Karnataka challenging the validity and enforceability
of Section 140(3)(iv) of the Central Goods and Services Tax A...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. – Delhi High Court Allows Filing/Revising of GST TRAN-1 in View of Supreme Court Ruling in Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of CGST Act, 2017 Read with Rule 117 of CGST Rules, 2017
Facts of the
Case
Sunrise Autoworld Pvt. Ltd. had approached the Delhi High Court by
filing W.P.(C) 1420/2020.
The Court was simultaneously dealing with connected writ petitions
involving:
Rehau Po...
M/s Gopal Jewellery & Another vs Commissioner of CT & GST, Odisha & Others – Orissa High Court Grants Protection from Coercive Recovery on Further 10% Deposit During Pendency of Second Appeal
Facts of the
CaseThe Petitioners, M/s Gopal Jewellery & Another,
approached the High Court of Orissa challenging the order dated 4 January 2022
passed by the Commissioner of CT & GST, Odisha.By the impugned or...
M/s Gardenia Newtech Developers LLP vs Union of India & Ors. – Patna High Court Quashes Ex Parte GST Assessment and DRC-07 Demand for Violation of Natural Justice | Sections 73/74 & 107(6)(b) of CGST/BGST Act, Rules 100 and 142
Facts of the
CaseThe petitioner, M/s Gardenia Newtech Developers
LLP, approached the Patna High Court challenging the assessment orders dated
05.02.2021 and 06.02.2021 passed for Financial Year 2019-20. The asse...
Palathra Telecom Infrastructure Private Limited vs State of Kerala & Others — Kerala High Court Directs Reasoned Decision on Reimbursement of ₹42,48,720 GST Component Paid by Government Contractor under Tender Clause 3.5
Facts of the CasePalathra Telecom Infrastructure Private Limited, the
petitioner, was a Government contractor engaged in execution of public works.
The petitioner had executed the work of providing BM and BC to Theerad...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. — Delhi High Court Permits Electronic Filing/Revising of TRAN-1 in View of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017
Facts of the
CaseThe petitioners had instituted writ petitions
before the Delhi High Court concerning the filing and/or revision of FORM
GST TRAN-1 electronically through the common GSTN Portal.During the hearing, lea...
Srinivas vs State of Karnataka – Karnataka High Court Grants Anticipatory Bail Under Section 438 CrPC in Sections 406 and 420 IPC Case Alleging Substandard Municipal Contract Work Including GST Component
Facts of the CaseThe petitioner, Srinivas, shown as Accused No. 1, filed a
petition under Section 438 of the Code of Criminal Procedure seeking
anticipatory bail in Crime No. 179 of 2022 of Sirguppa Police Station,
re...
P. Balaji vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations; Recovery Stayed Pending Disposal of Objections
Facts of the
CaseThe petitioner, P. Balaji, was carrying on quarry
operations after obtaining the necessary licence/permit under the Tamil Nadu
Minor Mineral Concession Rules, 1959. The quarry permission was granted f...