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Kerala High Court Dismisses Writ Petition, Upholds Blocking of Rs. 16 Lakh Input Tax Credit Traced to Fake Invoices and Non-Existent Supplier Address in Shine Abraham (M/S. Evershine Agro Spices) vs State Tax Officer (WP(C) No. 25633 of 2023)
Facts of the Case
The petitioner, Shine Abraham, proprietor of M/s. Evershine Agro Spices, Angamaly, Ernakulam, filed this writ petition before the Kerala High Court seeking to quash a communication (Ext.P-3) by which t...
Karnataka High Court Quashes BBMP Order on Differential VAT-GST Tax Calculation for Works Contractor, Remits Matter for Fresh Consideration Per Coordinate Bench Guidelines in Tam Tam Venkataramana Reddy vs Commissioner, BBMP and Another (WP No. 20350 of 2023)
Facts of the Case
The petitioner, Sri Tam Tam Venkataramana Reddy, a works contractor, approached the Karnataka High Court at Bengaluru challenging an order dated 21.01.2023 (Misc No. PSR.(4) 6767/2022-23) passed by the...
Karnataka High Court (Dharwad Bench) Disposes of Writ Petition on Section 16(4) CGST/SGST Act ITC Time-Limit After Petitioner Withdraws Constitutional Challenge, Grants Liberty to Pursue Statutory Remedy in Rahul Agro Industries vs Assistant Commissioner of Commercial Taxes (WP No. 102552 of 2023)
Facts of the Case
The petitioner, M/s Rahul Agro Industries, a partnership represented by its partner Rahul M. Jadhav, holding GSTIN 29AANFR3244C1Z6 and based at Jamkhandi, filed this writ petition before the Karnataka ...
Karnataka High Court (Dharwad Bench) Allows Writ Petition, Directs State to Reimburse GST Amount Paid by Civil Contractor on Post-GST Works Contract Under Section 13 CGST Act in Shri Honnappa Ramayya Naik vs State of Karnataka (WP No. 106345 of 2023)
Facts of the Case
The petitioner, Shri Honnappa Ramayya Naik, a registered Class-I Civil Contractor, was the successful bidder for a works contract awarded by the Executive Engineer, Project Division, Shikaripura (respo...
Gauhati High Court Directs Restoration Route for GST Registration Cancelled Under Section 29(2)(c) for Non-Filing of Returns, Subject to Compliance With Rule 22(4) CGST Rules, in Sanjoy Nath vs Union of India and 2 Others (WP(C)/6366/2023)
Facts of the Case
The petitioner, Sanjoy Nath, sole proprietor of a firm in his own name, was registered as a dealer under the Central Goods and Services Tax Act, 2017, and was issued a registration certificate in Form ...
Calcutta High Court Dismisses Writ Petition Filed In-Person by the Petitioner Against the Directorate General of GST Intelligence, Finding No Merit, in Kanishk Sinha vs Directorate General of GST Intelligence and Another (WPA 27954 of 2023)
Facts of the Case
The petitioner, Kanishk Sinha, appeared in person before the Calcutta High Court in WPA 27954 of 2023, filed against the Directorate General of GST Intelligence and another respondent. The matter was l...
Jammu and Kashmir and Ladakh High Court Directs the Appellate Authority to Entertain a Delayed GST Appeal by Effectively Condoning the Limitation Period Under Section 107 of the J&K GST Act in Naat Traders vs Union of India and Others (WP(C) 3002/2023)
Facts of the Case
The petitioner, Naat Traders, approached the High Court of Jammu & Kashmir and Ladakh at Srinagar in WP(C) 3002/2023 against an order impugned in the writ petition, for which an appeal lies before the ...
Kerala High Court Dismisses Writ Appeal Against Section 130 GST Confiscation Order, Holds Disputed Questions of Fact Cannot Be Adjudicated Under Article 226 in Fasalurahman P.T. vs Deputy Enforcement Officer, State GST Department (WA No. 2075 of 2023)
Facts of the Case
The appellant, Fasalurahman P.T., aged 39, is the proprietor of National Enterprises, Palakkad, Kerala. He had filed WP(C) No. 38396/2023 before the Kerala High Court seeking to quash Ext.P6, a confisc...
ITC Denial on Fake Invoices From Non-Existent Suppliers Upheld Following Ecom Gill Ratio: Allahabad High Court Dismisses Writ on Alternative Remedy in M/S Universal Enterprises v. Union of India (WRIT TAX No. 1015 of 2023)
Facts of the Case
The petitioner, M/S Universal Enterprises, a proprietorship engaged in trading mild steel scrap, bars, rods and related ferrous items, registered under GST since 19.09.2017, challenged an order dated 2...
Punjab and Haryana High Court Disposes of Writ Petition Directing Refund of GST Penalty Wrongly Deposited Under Wrong Registration Before Release of Confiscated Goods and Conveyance in Sonu and Another vs Financial Commissioner (Taxation), Punjab and Another (CWP-25691-2023)
Facts of the Case
The petitioners, Sonu (petitioner No.1, proprietor of M/s Mitansh Enterprises) and Deepak Kumar (petitioner No.2), approached the Punjab and Haryana High Court under Articles 226 and 227 of the Constit...