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Shri Raj Communication vs State of Bihar & Others | Quashing of Ex-Parte GST Appellate Order Passed Without Consideration of Merits and Audi Alteram Partem Violations Under Section 73 of the BGST/CGST Act, 2017: Patna High Court Directs Remand, Condonation of Delay, Bank Account De-Freezing, and Restrains Coercive Actions Subject to Pre-Deposit Compliance
Facts of the Case
The
Petitioner, M/s Shri Raj Communication, is a proprietary concern managed
by its proprietor, Abhishek Kumar, operating out of Buxar, Bihar.
The
Assistant Commissioner of State ...
M/s Mehta Enterprise vs State of Gujarat – Gujarat High Court on Release of Detained Goods Pending Appeal under Sections 129 & 130 of the CGST/GGST Act, 2017
Facts of the CaseThe petitioner, M/s Mehta Enterprise, a sole
proprietorship concern, purchased tobacco from various suppliers after making
payments through proper banking channels. The goods were subsequently sold to ...
Urmila Thumu vs Joint Commissioner (Appeals-II), GST & Central Tax & Others – Cancellation of GST Registration Set Aside and Matter Remanded for Fresh Hearing under Section 29 of the CGST Act, 2017
Facts of the CaseThe petitioner, Urmila Thumu, was a
registered taxable person engaged in the business of providing courier
services. The GST authorities issued a show cause notice alleging continuous
non-filing of GS...
Nalleppilli Arumughan Jyothikumari vs State Tax Officer & Others – Kerala High Court Grants Six Monthly Instalments for Payment of KVAT Assessment Dues and Stays Revenue Recovery Proceedings | Kerala VAT Act, 2003
Facts of the CaseThe petitioner, Nalleppilli Arumughan
Jyothikumari, proprietor of Sri Amman Enterprises, was subjected to
assessment proceedings under the Kerala Value Added Tax Act, 2003, resulting in
demand n...
Vishnukant Garg vs. Union of India: Rajasthan High Court Grants Regular Bail in Multimillion GST Misappropriation and Fake Invoicing Case Under Section 132 of the CGST Act, 2017
Facts of the Case
The
petitioner, Vishnukant Garg (alias Vishnu Garg, alias Vishwas), was
arrested and placed in custody on January 23, 2021, following an
investigation conducted by the Directorate Ge...
M/s KPM Enterprises vs Assistant Commissioner, State Tax Circle & State of Rajasthan – Rajasthan High Court on Confiscation of Goods in Transit under Sections 129, 130 & Appeal under Section 107 of the GST Act
Facts of the CaseThe petitioner, M/s KPM Enterprises,
purchased Areca Nuts (Betel Nuts) from Karnataka for transportation to Delhi.
During transit, the goods and conveyance were intercepted by the Rajasthan GST
author...
M/s Nagendra Singh vs The Union of India & Others: Patna High Court Quashes Ex-Parte GST Registration Cancellation and Summary Demand Orders (Form GST DRC-07) for Violation of Principles of Natural Justice under Section 107 of the BGST/CGST Act
Facts of the Case
The
petitioner, M/s Nagendra Singh, is a proprietary concern engaged in
business operations out of Buxar, Bihar.
On August
2, 2019, the Deputy Commissioner of State Tax, Buxar, pa...
M/s Valentine Events vs Union of India | Telangana High Court Sets Aside GST Registration Cancellation Under Section 29(2)(c) of the CGST Act, 2017 and Grants Fresh Opportunity to Taxpayer
Facts of the CaseThe petitioner, M/s Valentine Events, was a
registered taxable person under the CGST Act. The GST authorities issued a show
cause notice dated 16.12.2020 proposing cancellation of its GST
regist...
M/s Jaypee Projects Limited vs State of Tripura & Others | Article 226 of the Constitution of India – Maintainability of Writ Petition in Contractual Disputes Involving Disputed Questions of Fact and Arbitration Remedy
Facts of the CaseThe petitioner, M/s Jaypee Projects Limited,
was awarded a contract by the Public Works Department (Roads & Buildings),
Government of Tripura, for the construction of the Composite Tripura
Legisla...
M/s Motiprabha Infratech Pvt. Ltd. Vs. The Union of India & Others: Patna High Court Quashes Ex-Parte GST Assessment Order Issued in Violation of Statutory 30-Day Notice Period Under Section 73/74 of CGST/BGST Act
Facts of the Case
The
Petitioner, M/s Motiprabha Infratech Pvt. Ltd., is a private limited
company engaged in business operations with its authorized office based in
Patna, Bihar.
The
Assista...