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M/s Srinivasa Traders vs State of Andhra Pradesh – Best Judgment Assessment under Section 62 of APGST Act Set Aside on Filing of Returns Within One Month | Andhra Pradesh High Court
Facts of the CaseThe petitioner challenged the assessment
proceedings initiated by the tax authorities under Section 62 of the Andhra
Pradesh GST Act, whereby a best judgment assessment was passed on 01.09.2022
demand...
Muminul Islam Mazumder vs. State of Assam – Gauhati High Court | Zimma of Seized Betel Nuts (Areca Nuts) | Sections 397 & 401 CrPC read with Section 451 CrPC | Fresh Consideration after CFSL Report
Facts of the CaseThe petitioner purchased 85 bags of locally
sourced betel nuts (areca nuts) from the Banskandi area of Cachar District,
Assam, for transportation to Howly in Barpeta District. Necessary E-Way
Bills we...
M/s Maa Kali Cement Store vs. The Union of India and Others | Validity of Ex-Parte GST Demand Assessment Orders Passed in Violation of Principles of Natural Justice Under Section 107 of the CGST/BGST Act, 2017 | Patna High Court Sets Aside DRC-07 Due to Non-Affordance of Reasonable Opportunity of Hearing and Lack of Speaking Reasonings
Facts of the CaseThe petitioner, M/s Maa Kali Cement Store Rajapur Simri,
Buxar, is a proprietary concern represented by its proprietor, Pavan Kumar
Pathak. The Assistant Commissioner of State Tax, Buxar Circle, issued...
Bhabananda Doley vs Union of India & Ors. – Gauhati High Court Permits Withdrawal of Writ Petition with Liberty to File Fresh Petition | GST Writ Proceedings
Facts of the CaseThe petitioner, Bhabananda Doley, approached
the Gauhati High Court by filing a writ petition under Article 226 of the
Constitution challenging actions taken by the GST authorities. During the
course ...
Ram Autar Vs. State of U.P. and Another: Rejection of Discharge Application Under Section 2/3 of the UP Gangster and Anti-Social Activities (Prevention) Act – A Comprehensive Legal Analysis of Criminal Revision and Judicial Discretion in Long-Pending Matters
Facts of the Case
The
present criminal revision arose from an impugned order dated 26.10.2016
passed by the learned Special Judge (Gangster Act)/Additional Sessions
Judge, Court No. 20, Agra in GST No...
Tahir Majeed Baba vs Union Territory of Jammu & Kashmir & Others – J&K High Court Holds Writ Petition Not Maintainable in Joint Ownership Dispute over GST Registration and Food Safety Licence
Facts of the CaseThe petitioner, Tahir Majeed Baba, and
respondent No. 9 are real brothers and joint owners of a commercial property
situated at Kothibagh Bund, Srinagar, where Samci Restaurant operates.Originally, the...
Commissioner of Central GST and Central Excise J&K Jammu vs M/s BBF Industries Ltd: High Court Dismisses Central Excise Appeal (CEA No. 393/2022) Involving Revenue Claims as Squarely Covered by Precedent Judgment in CEA No. 10/2020 under Central Excise Act
Facts of the Case
The
Parties: The Central Excise Appeal (CEA No. 393/2022)
along with Civil Miscellaneous applications (CM No. 7292/2022 & CM No.
7293/2022) was preferred by the Revenue Departmen...
M/s Srinivasa Traders vs State of Andhra Pradesh – Best Judgment Assessment under Section 62 of the APGST Act Set Aside on Filing of Returns Within One Month
Facts of the
CaseThe petitioner challenged the
assessment proceedings dated 01.09.2022 passed by the assessing authority under
Section 62 of the APGST Act. The authority completed a best judgment assessment
determini...
Payel Enterprise vs. Deputy Commissioner of State Tax, Asansol Charge & Ors. | High Court Directs GST Authorities to Expedite Pending Adjudication Proceedings and Pass Reasoned Order under Section 73/74 of WBGST/CGST Act
Facts of the Case
Parties
involved: The Petitioner is M/s Payel Enterprise,
and the Respondents are the Deputy Commissioner of State Tax, Asansol
Charge & Ors. representing the WBGST authority.
...
Smt. K. Himabindu vs. The Telangana State Road Transport Corporation (TSRTC) & Others: Is GST Levies Legally Valid on Monthly License Fees Subsuming Service Tax Liabilities Under the CGST Act, 2017? — High Court of Telangana
Facts of the Case
License
Agreement: The petitioner, Smt. K. Himabindu, was
granted a commercial license by the respondents (Telangana State Road
Transport Corporation - TSRTC) to operate and run a po...