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Tvl.B.Raj Traders vs. The Assistant Commissioner (ST) | Principles of Natural Justice Violations under Section 73 of TNGST/CGST Act 2017: Madras High Court Quashes Ex-Parte Assessment Order Due to Lack of Opportunity to Upload Supporting Documents for Exempted Goods and Lifts Bank Attachment Without Pre-Deposit Conditions
Facts of the Case
The
Petitioner, Tvl.B.Raj Traders (represented by its Proprietor, B.R. Gopal,
based in Theni, Tamil Nadu), is a registered taxpayer dealing primarily in
goods that are exempted under...
K. Janakiraman vs. The Assistant Commissioner of GST and Central Excise & Others: Madras High Court Quashes Ex-Parte Service Tax Demand Order Passed During COVID-19 Pandemic Involving an 81-Year-Old Cancer Patient and Remands Matter for Fresh Adjudication on Merits Under Article 226 of the Constitution
Facts of the Case
The
petitioner, K. Janakiraman, is an 81-year-old individual who was suffering
from cancer and various advanced age-related ailments during the period
under dispute.
The
Rev...
TP Solar Limited Vs. The Assistant Commissioner (ST), Tirunelveli Junction Assessment Circle: Madras High Court Quashes Form GST RFD-06 Rejecting Deemed Export Refund Under Section 54 of CGST Act Due to Supplier’s Inadvertent GSTR-1 General Turnover Misclassification Error
Facts of the Case
The
Petitioner, M/s. TP Solar Limited, is a registered entity holding a valid
Export Promotion Capital Goods (EPCG) Scheme licence.
Under
the statutory framework of the EPCG schem...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer: Principles of Natural Justice and Quashing of Ex-Parte GST Assessment Order Passed under Section 73 of TNGST/CGST Act 2017 due to Technical Issues and Portal-Only Notifications
Facts of the Case
The
petitioner, Tvl. Bagavathiamman Magalir Sangam, represented by its
Secretary K. Rajammal, is located in Dindigul, Tamil Nadu.
The
respondent, the State Tax Officer, Vedasandur...
M/s Rishav Enterprises Vs Union of India & Others: Jharkhand High Court Disposes Writ Petition Granting Liberty to Appeal Order Before the GST Appellate Tribunal Under Section 112 of the CGST Act, 2017
Facts of the Case
The
petitioner, M/s Rishav Enterprises, is a proprietary concern managed by
its proprietor, Smt. Rakhi Agarwal, operating from Jamshedpur, District
East Singhbhum, Jharkhand.
The
...
M/s. Punjabi Restaurant Vs. The Deputy Commissioner of CGST and C.Ex: Madras High Court Quashes GST Assessment Order and Bank Attachment Issued Against Sole Proprietorship for Dues Incurred by a Predecessor Partnership Firm Under Article 226
Facts of the Case
The
Petitioner's Identity: The petitioner is M/s. Punjabi
Restaurant, situated in Madurai, currently represented by its sole
proprietor, P. Sudha.
The
Impugned Order: The re...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Quashes Ex-Parte Assessment Order Passed Under Section 74A of TNGST Act 2017 Over Portal-Only Notice Uploads and RCM Freight Discrepancies, Remanding the Matter for Fresh Consideration Upon 25% Pre-Deposit
Facts of the Case
The
petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
represented by its proprietor, S. Irudayaraj, dealing in seafood exports
out of Thoothukudi, Tamil Nadu.
The...
P. Ganesan vs. The Director, Directorate of Vigilance and Anti-Corruption & Others: High Court Mandates Strict Timeline under Section 17-A of Prevention of Corruption Act and Rejects Onerous, Favoritistic Tender Conditions in Public Infrastructure Contracts
Facts of the Case
Tender
Invitation and Parties Involved: The District Rural
Development Agency (DRDA), Pudukkottai, invited tenders for the public
infrastructure project concerning the construction o...
Tvl. D. Lingam Medicals vs Deputy State Tax Officer-2 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment for Alleged Suppressed Sales; Section 22 Registration Threshold and Jurisdiction Plea to Be Reconsidered Without 25% Pre-Deposit
Facts of the
CaseThe petitioner, Tvl. D. Lingam Medicals,
represented by its proprietor D. Devaraj, filed a writ petition under Article
226 of the Constitution of India challenging the assessment order dated 22.12.202...
M/s Zeus India vs State of Karnataka – Karnataka High Court Quashes Section 73(1) GST DRC-07 Order in Part for Reconsideration of ITC Claimed Through Returns Filed Before 30.11.2021 | Section 16(5) KGST Act
Facts of the
CaseThe petitioner, M/s Zeus India, represented
by its proprietor Shri Syed Gulsheer, approached the Karnataka High Court under
Articles 226 and 227 of the Constitution of India challenging the
adjudicat...