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M/S. Wave Mechanics Pvt. Ltd. Vs. The Union of India & Others: High Court Directs Revenue to Allow Transitional Credit via GST TRAN-1 in Light of Supreme Court’s Filco Trade Mandate
Facts of the Case
The
petitioner, M/S. Wave Mechanics Pvt. Ltd., is a private limited
company based out of Peenya Industrial Estate, Bengaluru, Karnataka,
represented by its Director, Shri Manish Kuma...
Fazal H.S. vs State Tax Officer & Ors. – Kerala High Court Stays Revenue Recovery Proceedings Pending Final Orders in KVAT Appeals for AY 2013-14 and 2014-15
Facts of the
CaseThe petitioner, Fazal H.S., Proprietor of M/s
Aiswarya Textiles & Readymade, suffered two assessment orders, marked
as Exts. P1 and P2, under the provisions of the KVAT Act, 2003, relating
to the...
China Petroleum Pipe Line Bureau vs State of Bihar — Section 73 of Bihar GST Act, 2017 | Ex Parte GST Appellate Order Quashed for Non-Consideration of Record and Violation of Natural Justice
Facts of the
CaseThe petitioner, China Petroleum Pipe Line Bureau,
approached the Patna High Court challenging the appellate order dated 07.10.2021
passed by the Additional Commissioner of State Tax (Appeal), West Div...
Cauvery Saw Mill Vs. State Tax Officer (Review Cell-1) & Anr: Madras High Court Dismisses Writ Challenging GST ITC Rejection and Assessment Orders Under Section 74, Ruling that Adequacy of Reasons and Disputed Questions of Fact Cannot Be Entertained Under Article 226 When Statutory Remedies Exist
Facts of the Case
Nature
of Business: The petitioner, M/s Cauvery Saw Mill, is a
partnership firm engaged in trading timber procured through local and
international markets, which is subsequently cut ...
Deputy Director, Directorate General of GST Intelligence vs M/s Shri Keshav Cement and Infra Limited & Others – GST Judicial Custody Remand, Arnesh Kumar Guidelines and Subsequent Payment of Tax Liability
Facts of the
CaseThe Deputy Director, Office of the Directorate
General of GST Intelligence, Belagavi Zonal Unit, filed the writ petition
challenging the order dated 02.03.2020 passed by the JMFC-III, Belagavi, in
DG...
Adhunik Traders vs The Deputy Assistant Commissioner (ST)-I — Andhra Pradesh High Court Sets Aside GST Assessment Order for Non-Consideration of Taxpayer’s Objections and Directs Fresh Hearing; Section 155 of CGST/APGST Act
Facts of the
CaseThe petitioner filed the writ petition seeking
issuance of a Writ of Mandamus to declare the Assessment-cum-Penalty-cum-Interest
Order bearing AAO No. DIN 3727092216416 dated 27.09.2022, passed by the...
M/s. Srawan Lime Product vs State of Odisha – Reassessment Under Section 12(8) of the Orissa Sales Tax Act, 1947 Cannot Be Reopened Solely at the Behest of A.G. Audit Without Independent Application of Mind: Orissa High Court Case Law
Facts of the
CaseThe dispute arose from the reopening of the
petitioner-assessee’s assessment for the year 1998-99 under Section 12(8) of
the Orissa Sales Tax Act, 1947.The Assessing Officer reopened the assessment
...
M/s Maruti Castings vs. Union of India & Others – Adjustment of Prior Tax Deposits Against Provisional Release Bank Guarantee Under Section 67(6) of CGST Act, 2017 Read With Rule 140 of CGST Rules, 2017
Facts of the Case
The
Search & Seizure Action: The Revenue authorities
conducted an investigative raid on the commercial premises of the
appellant, M/s Maruti Castings (Proprietor: Nand Kumar Shar...
M/s. Sidharth Chemicals vs The Deputy Commissioner of Sales Tax & Another – Orissa High Court Directs Processing of Excess Input Tax Credit Refund Application and Passing of Reasoned Order | WP(C) No. 21272 of 2015
Facts of the
CaseThe petitioner, M/s. Sidharth Chemicals,
approached the High Court of Orissa by filing WP(C) No. 21272 of 2015 against
the Deputy Commissioner of Sales Tax and another opposite party.The petitioner so...
LM Wind Power Blades (India) Pvt. Ltd. vs Union of India & Others – GST Authorities Directed to Pay 6% Interest on ₹4.73 Crore Illegally Encashed Bank Guarantees | Sections 54, 56 and 115 of CGST Act
Facts of the
CaseThe petitioner, LM Wind Power Blades (India) Pvt.
Ltd., furnished eight bank guarantees aggregating to ₹4,73,26,512 during
the period from 17.10.2018 to 26.10.2018 as security for release of goods.
...