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GST Registration Restored on Compassionate Grounds: Allahabad High Court Directs Revival of Cancelled Registration in Instalments in M/S Ennkay Timbers and Another vs. State of U.P. and 2 Others (Writ Tax No. 1208 of 2022)
Facts of the Case
Petitioner no.1, M/s Ennkay Timbers, a timber trading firm, is run by its sole proprietor, petitioner no.2, holding GSTIN 09BZAPK7818J1Z0. Petitioner no.2 could not file GST returns for six consecutive...
Section 74 Demand Quashed for Denial of Hearing: Allahabad High Court's Lucknow Bench Sets Aside GST Demand and Appellate Rejection in M/S Sumit Enterprises v. State of U.P. and 2 Others (Writ Tax No. 167 of 2023)
Facts of the Case
The petitioner, M/S Sumit Enterprises, Badel Nawabganj, Barabanki, through its proprietor Atul Kumar, challenged the order dated 29.3.2023 dismissing its appeal as time-barred, and the underlying order...
Ex-Parte GST Demand Quashed: Bombay High Court Holds Inadvertent 'No' Tick-Mark Cannot Defeat Express Request for Personal Hearing Under Section 75(4) in Kuehne Nagel Private Limited vs. State of Maharashtra and Others (Writ Petition No.15210 of 2023)
Facts of the Case
The petitioner, Kuehne Nagel Private Limited, is engaged in freight forwarding, clearance, logistics and warehousing, with its registered office in New Delhi and a branch office in Mumbai. On 5.1.2021 ...
GST Interest Demand Set Aside: Telangana High Court Quashes Speaking Order Passed by Officer Without Authority After Suo Motu GST Migration Dispute in Bhumana Ramachandra Reddy vs. Union of India and Others (Writ Petition No. 7730 of 2023)
Facts of the Case
The petitioner, sole proprietor of M/s. R.C. Reddy IAS Study Circle, Hyderabad, was earlier registered under Service Tax and was required to migrate to GST from 1.7.2017 under Rule 24 of the Central Go...
Bank Guarantee Demand Quashed: Rajasthan High Court Rules Solvent Security Cannot Be Equated With Bank Guarantee While Allowing GST Refund in M/s. Raj Kamal Cargo Movers vs. Assistant Commissioner, State Tax Department, Enforcement Wing and Another (D.B. Civil Writ Petition No. 5744/2023)
Facts of the Case
The petitioner, M/s. Raj Kamal Cargo Movers, Jaipur, a proprietorship of Mr. Raj Kumar Gurjar, was subjected to demand orders dated 30.3.2021 and 28.5.2021 by the Assistant Commissioner, State Taxes, E...
Karnataka High Court Disposes of Section 16(4) CGST Act Challenge Without Deciding Merits in Shri Mallanagouda vs Assistant Commissioner of Central Tax GST Bijapura (WP No. 104619 of 2022), Grants Liberty to Pursue Statutory Appeal
Facts of the Case
The petitioner, Shri Mallanagouda, a civil contractor from Kajibilagi, Bagalkot District, Karnataka, holding GSTIN 29BX0PP9342L1ZG, filed a writ petition under Articles 226 and 227 of the Constitution ...
Best-Judgment Assessment Set Aside: Telangana High Court Quashes GST Assessment and Bank Attachment for Denial of Show-Cause Opportunity in M/s. Golden Mesh Industries vs. Assistant Commissioner (State Tax), Rajender Nagar-II Circle and Others (Writ Petition No. 7826 of 2021)
Facts of the Case
The petitioner, M/s. Golden Mesh Industries, a proprietorship of Mr. Pradeep Kumar Gupta at Elikatta Village, Mahbubnagar District, Telangana, challenged Assessment Orders dated 27.12.2019 for the tax ...
Allahabad High Court Quashes Higher-Penalty Detention Order and Applies CBIC Circular No. 76/50/2018-GST Owner-of-Goods Test in H/S Halder Enterprises vs State of U.P. (Writ Tax No. 1297 of 2023), Orders Release of Goods Under Section 129(1)(a) of the CGST Act
Facts of the Case
The petitioner, H/S Halder Enterprises, received an order for supply of dried arecanuts from M/s Komolika Trading Co., New Delhi. The goods were loaded and dispatched from Calcutta to New Delhi accompa...
GST Registration Revocation: Orissa High Court Condones Delay in Filing Rule 23 Revocation Application Subject to Payment of Dues in M/s. N K Media Ventures Private Limited vs. State Tax Officer, CT & GST, Bhubaneswar-III Circle (W.P.(C) No.38503 of 2023)
Facts of the Case
The petitioner, M/s. N K Media Ventures Private Limited, Khorda, approached the Orissa High Court under Article 226 in connection with the cancellation of its GST registration. The matter was taken up ...
Allahabad High Court Quashes GST Demand and Appellate Dismissal for Denial of Personal Hearing in M/S Jai Vindhya Udyog vs State of U.P. (Writ Tax No. 190 of 2023), Holding Section 75(4) Personal Hearing Mandatory Before Any Adverse Order
Facts of the Case
The petitioner, M/S Jai Vindhya Udyog, through its partner Niraj Kumar Agarwal, challenged an order dated 02.09.2023 dismissing its appeal under Section 107 of the GST Act as time-barred, and the under...