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GTS Coal Sales vs. Directorate General of Goods & Services Tax Intelligence: High Court Guidelines on GST Rate Classification on Coal Transportation, Non-Interference During Investigation Stage, and Liberty for Reimbursement of Differential Tax Under Section 73(5) of the CGST Act, 2017
Facts of the Case
The
petitioners, GTS Coal Sales [W.P.(T) No. 1539 of 2021] and M/s. Sanjay
Udyog Pvt. Ltd. [W.P.(T) No. 14 of 2021], are entities engaged in the
business of material management, coal...
State of Kerala vs MCP Enterprises – Section 42(3) KVAT Act Cannot Permit Indefinite Reassessment Beyond Reasonable Limitation Period | Kerala High Court
Facts of the CaseThe proceedings arose from a large batch of writ appeals,
tax revisions and writ petitions concerning the interpretation, validity and
operation of Section 42(3) of the Kerala Value Added Tax Act, 2003...
M/s. Sri Lakshmi Nuapada Constructions vs. Union of India & Others – Orissa High Court Directs GST Authorities to Consider Application for Payment of Outstanding GST Liabilities via Monthly Instalments under Section 80 of CGST Act
Facts of the Case
The
Petitioner: M/s. Sri Lakshmi Nuapada Constructions filed
a writ petition under Article 226 of the Constitution of India before the
High Court of Orissa.
The
Dispute: The...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Legislative Competence to Enact Section 174(2) of the Kerala SGST Act, 2017 | Saving of Legacy Tax Liabilities, Assessments and Proceedings After GST
Facts of the CaseThe introduction of GST fundamentally restructured the
constitutional and statutory framework governing indirect taxation. Following
the Constitution (One Hundred and First Amendment) Act, 2016, the Ke...
Amal Kumar Ghosh Vs. Union of India & Ors. | Jurisdiction of Audit Commissionerate Post-GST Regime for Pre-GST Period and Mandate for Fresh Show Cause Notice by Jurisdictional CGST Officer Under Section 73/74 of CGST Act, 2017 / Section 73 of Finance Act, 1994
Facts of the Case
Parties
and Forum: This intra-court appeal was filed before the
Division Bench of the High Court of Judicature at Calcutta by the
appellant, Amal Kumar Ghosh, against the Union of In...
Ajayakumar P.A. vs State of Kerala — Section 174 of Kerala SGST Act, 2017 Cannot Sustain Post-GST Assessment Proceedings Under Repealed KVAT and Kerala Tax on Luxuries Laws Beyond the Constitutional Transition
Facts of the CaseThe dispute arose after the introduction of the Goods and
Services Tax regime with effect from 1 July 2017 pursuant to the Constitution
(One Hundred and First Amendment) Act, 2016. A large number of de...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174 of the KSGST Act, 2017 and Continuation of Legacy Tax Assessment, Recovery and Adjudication Proceedings After GST
Facts of the CaseA large batch of writ appeals arose from proceedings
initiated or continued by the Kerala tax authorities under various pre-GST
State taxation enactments after the introduction of the Goods and Service...
Monmohan Harlalka VS. Additional Assistant Director, Directorate General of GST Intelligence & Ors. | Validity of Multiple Repeated Summons Under Section 70 of the CGST Act Without Specifying Distinct Reasons and Grounds
Facts of the Case
The
appellant, Monmohan Harlalka, challenged the action initiated by the
Directorate General of GST Intelligence (DGGI) involving the repeated
issuance of summonses for the exact sam...
M/s Pavan Motors Pvt Ltd. & Others Versus Union of India & Others: Retrospective Application of Section 50 of CGST Act Regarding Interest Levy on Delayed GST Payments Only on Net Cash Liability vs Gross Tax Liability
Facts of the Case
The
batch of Writ Petitions was instituted by various corporate entities and
proprietorship concerns, including M/s Pavan Motors Pvt Ltd., M/s
Vallabhaneni Constructions Pvt. Ltd., L...
State of Odisha vs. M/s. Shanti Rice Mill: Orissa High Court Disallows Input Tax Credit (ITC) on Capital Goods Components and Spare Parts Purchased Prior to the 01.06.2008 OVAT Amendment Notification
Facts of the Case
The
Opposite Party (Assessee), M/s. Shanti Rice Mill, had filed claims
for Input Tax Credit (ITC) under the provisions of the Orissa Value Added
Tax (OVAT) Act concerning the purchas...