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Pamm Advertising and Marketing vs Union of India & Others – Patna High Court Sets Aside GST Assessment under Section 74 of BGST Act for Violation of Principles of Natural Justice | GST DRC-07 Quashed
Facts of the CaseThe petitioner, Pamm Advertising and Marketing,
challenged the assessment order dated 05.03.2020 passed by the Assistant
Commissioner of State Taxes under Section 74 of the BGST Act, 2017,
whereby tax...
M/s Champion Group of Company vs State of Bihar & Ors. – Cancellation of GST Registration Set Aside for Violation of Natural Justice under Section 29 of the Bihar GST Act, 2017 | Patna High Court
Facts of the CaseThe petitioner, M/s Champion Group of Company,
challenged the order dated 26.11.2022 passed by the Additional
Commissioner, State Tax (Appeals), whereby the application for revocation of
cancell...
Harun Rasid vs State of Bihar & Others – Patna High Court Orders Restoration Opportunity for Cancelled GST Registration Ignoring Limitation | Section 29 of the CGST/BGST Act
Facts of the
CaseThe petitioner, Harun Rasid, challenged the
order passed by the Additional Commissioner of State Taxes (Appeal), whereby
his statutory appeal against cancellation of GST registration was dismissed
so...
Gulneet Kaur Narula vs Commissioner, Delhi GST & Others – GST Registration Cancellation Set Aside; Appeal Restored on Merits Despite Delay | Delhi High Court | CGST Act
Facts of the CaseThe petitioner, Gulneet Kaur Narula, engaged
in the business of toys and baby care products, held a valid GST registration.
Due to non-filing of GST returns, the GST Department issued a Show Cause Noti...
Commissioner of CGST & Central Excise, Howrah Commissionerate vs M/s Ashirwad Foundries Private Limited – Calcutta High Court Upholds Denial of Fraudulent CENVAT Credit on Fake Invoices | Sections 11A & 14 of Central Excise Act, Rule 9 of CENVAT Credit Rules
Facts of the CaseThe Revenue challenged the order of the Customs,
Excise & Service Tax Appellate Tribunal (CESTAT), which had allowed the
assessee's appeal by setting aside the demand of CENVAT Credit along with
p...
FCI OEN Connectors Ltd. vs Union of India – Refund of Customs Duty Paid After GST under Advance Authorization | Section 142(3) of the CGST Act, 2017 | Kerala High Court
Facts of the CaseThe petitioner, FCI OEN Connectors Ltd., had
imported goods under the Advance Authorization Scheme without payment of
customs duties for use in the manufacture of export products. Due to
restrictions ...
Chandan Patra vs State of Odisha & Others – Orissa High Court | GST Refund Cannot Be Claimed Through Writ Petition; Statutory Remedy Must Be Exhausted | Refund under Section 54 of the CGST/OGST Act
Facts of the
CaseThe petitioner, Chandan Patra, approached
the Orissa High Court seeking refund of a GST claim relating to transactions
undertaken during the financial year 2017-18. Instead of following the
statutory...
M/s. Mirtunjai Udyog vs The Sales Tax Officer, Rourkela-I Circle & Others – Orissa High Court | Assessment Order Challenge | Relief to File Statutory Appeal by Relying on Earlier Precedent
Facts of the CaseThe petitioner, M/s. Mirtunjai Udyog, challenged
an assessment order passed by the Sales Tax Authorities before the Orissa High
Court by filing a writ petition.During the hearing, the petitioner relied...
Commissioner of Central GST & Central Excise, J&K Jammu vs Emcure Pharmaceuticals Ltd. – Excise Appeal Dismissed as Issue Already Settled | CEA No. 414/2022
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu & Kashmir, preferred an appeal before the High Court of Jammu &
Kashmir and Ladakh against Emcure Pharmaceuticals Ltd. The appeal rais...
Orissa High Court Dismisses Sales Tax Revision Filed by M/s Unifood India (P) Ltd. Due to Non-Appearance of Counsel; Clarifies Procedural Dismissal Does Not Affect Merits of Tax Dispute
Facts of the CaseThe petitioner, M/s Unifood India (P) Ltd.,
filed a Sales Tax Revision before the High Court of Orissa challenging the
order passed by the tax authorities.When the matter was listed for hearing on 14.1...