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Writ Against Show Cause Notice Premature: Kerala High Court Dismisses Poulose Kallely Pallappan's (Kallely Timbers) Challenge To GST DRC-01 Notice On Input Tax Credit As Non-Maintainable Since No Final Order Was Passed (WP(C) No. 31800 of 2023)
Facts of the Case
The petitioner, Poulose Kallely Pallappan, proprietor of Kallely Timbers, Pariyaram, Thrissur, Kerala, represented by Adv. Sri. Niffin P. Kareem, filed WP(C) No. 31800 of 2023 before the High Court of ...
Writ Petition Disposed As A Connected Matter: Orissa High Court Disposes Sanjay Kumar Nayak's Challenge Against The Commissioner Of CT & GST, Odisha In Terms Of The Common Batch Order In Pravat Kumar Choudhury's Case (W.P.(C) No.35107 of 2023)
Facts of the Case
The petitioner, Sanjay Kumar Nayak, represented by Mr. A.K. Biswal, Advocate, filed W.P.(C) No.35107 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha ...
Constitutional Challenge Not Pressed, Writ Disposed Without Opinion on Merits: Karnataka High Court, Dharwad Bench, Relegates Devaraddi Agro Enterprises to the Appellate Remedy Against a Section 16(4) Input Tax Credit Demand in Devaraddi Agro Enterprises vs Assistant Commissioner of Commercial Taxes and Others (WP No.105885 of 2023)
Facts of the Case
The petitioner, Devaraddi Agro Enterprises, a proprietorship represented by Shri M.H. Devaraddi (GSTIN 29ARWPD2864L1Z0), approached the High Court of Karnataka, Dharwad Bench, under Articles 226 and 22...
Reverse Charge Payment Already Made, No Fresh Demand Permitted: Orissa High Court Quashes Section 73 Order for Denial of Mandatory Personal Hearing, Khani Khyatigrasta Gramya Committee vs Commissioner of Commercial Tax & GST (W.P.(C) No.27946 of 2023)
Facts of the Case
The petitioner, Khani Khyatigrasta Gramya Committee, a registered taxpayer holding GSTIN 21AABAK1223B1ZQ with its place of business at Jajanga, Bamebari, Keonjhar, is engaged in transportation of iron ...
Madras High Court Sets Aside GST Registration Cancellation for Non-Filing of Returns, Follows Suguna Cutpiece Precedent to Revive Small Trader's Registration in Teju Constructions vs The Commissioner of Commercial Taxes and Another (W.P.(MD) No.29413 of 2023)
Facts of the Case
Teju Constructions, a proprietorship of M. Alagar engaged in contract and construction works (GSTIN: 33AVVP0615R2Z9), challenged the cancellation of its GST registration vide order dated 17.05.2022 (Re...
Kerala High Court Permits Manual Section 107 Appeal Without Limitation Objection Over Denial of Rs.7.43 Lakh Transitional Input Tax Credit in Alpha Drugs vs The Superintendent, Kottayam Range-II Central Tax and Central Excise & Ors (WP(C) No.16507 of 2023)
Facts of the Case
Alpha Drugs, represented by its Managing Partner Sri. Dipu G. Nair, is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services T...
Review Petition Dismissed but Clarification Granted: Kerala High Court Holds No Error Apparent on Record in Alpha Drugs' Case While Clarifying That the Transitional Credit Amount Referenced in the Earlier Judgment Under Form GST DRC-07 Will Not Bind the Petitioner for Any Other GST Demand (RP No.1176 of 2023 in WP(C) No.16507 of 2023)
Facts of the CaseM/s. Alpha Drugs, a partnership represented by its Managing Partner Sri Dipu G. Nair, having its place of business at Gandhinagar, Kottayam, filed a review petition before the High Court of Kerala at Ern...
Bail Condition Relaxed From Weekly to Monthly Reporting: Gauhati High Court Modifies Condition No.1 Imposed on Aditya Jain in the DGGI's Section 132(1)(b) CGST Act Evasion Investigation, Citing Consistent Compliance and Personal Hardship, While Disposing of the Criminal Revision Petition (Crl.Rev.P./449/2023)
Facts of the CaseAditya Jain, son of Sri Ashok Kumar Jain, resident of Kolkata, West Bengal, was granted bail by the Additional Sessions Judge No. 1, Kamrup (M), Guwahati, in BA No. 363/2023, in connection with Case No. ...
Interim Protection Against Coercive GST Recovery Granted: Telangana High Court Restrains Coercive Action Under Garnishee Notice Pending Further Hearing in M/s Smart Sanitary Stores vs Assistant Commissioner (ST), Vidyanagar, Secunderabad and Others (Writ Petition No.7395 of 2026)
Facts of the Case
The petitioner, M/s Smart Sanitary Stores, Hyderabad, represented by its proprietor Ashok Katta, challenged the summary of a show cause notice in Form GST DRC-01 dated 30.05.2022 and the consequent ord...
GST Demand on Banking Services Challenged at Show-Cause Stage: Kerala High Court Declines Interference But Defers Final Order Pending Parallel High Court Rulings in The CSB Bank Ltd. vs Union of India and Others (WP(C) No.40126 of 2023)
Facts of the Case
The petitioner, The CSB Bank Ltd., a banking company registered under the Banking Regulation Act, 1949, was served with a show cause notice (Exhibit P1, No.14/2023-24/GST(ADC), dated 28.09.2023) by the...