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Parallel GST Summons Upheld: Patna High Court Rejects Cross-Empowerment Bar Under Section 6(2)(b) CGST Act and Directs Neeraj Jain to Appear Before Both Central and State Authorities in Civil Writ Jurisdiction Case No.7599 of 2023
Facts of the Case
Neeraj Jain, a resident of Kolkata, West Bengal, was issued two summons under Section 70 of the CGST/SGST Acts — one by the Assistant Commissioner of State Tax (Investigation), Raigad Division, Mahar...
No Personal Hearing Details in Show-Cause Notice: Chhattisgarh High Court Directs Fresh Opportunity of Hearing Under Section 75(4) of the GST Act to Tata Steel Ltd. Before Adjudication, Disposing of WPT No.167 of 2023 With Directions
Facts of the Case
M/s. Tata Steel Ltd., a company having its registered office at Bombay House, Mumbai, and represented through its Chief Legal Counsel (Indirect Taxation), challenged a show-cause notice dated 11.08.202...
Alternate Remedy Bars Writ: Kerala High Court Dismisses Challenge to Section 47 Read With Section 44 CGST Late Fee of Rs.1,53,600 on Delayed GSTR-9C Filing for FY 2018-19 by Muhammed Shihabudeen in WP(C) No.38279 of 2023
Facts of the Case
The petitioner, Muhammed Shihabudeen, proprietor of M H Gold, Karunagappally, Kollam, and a registered GST dealer, was subjected to scrutiny of his GST returns for financial year 2018-19. Discrepancies...
Interest Recalculation Ordered: High Court of Andhra Pradesh Sets Aside GST Appellate Order Confirming Interest Demand and Remands the Matter to the Appellate Authority for Fresh Hearing on Interest, Subject to Deposit of Admitted Interest, in Writ Petition No.21956 of 2023
Facts of the Case
The petitioner challenged an interest demand of Rs.16,66,040/- imposed by the Assistant Commissioner (ST) (In-charge) in Assessment Order No. ZH371122OD68005 dated 25.11.2020, passed under the Andhra P...
E-Way Bill Part-B Left Blank: Allahabad High Court Upholds Section 129(3) CGST Act Penalty Against M/S Millennium Impex Pvt. Ltd. for Unexplained Non-Compliance During Interception of Goods at Agra, Dismissing Writ Tax No.721 of 2020
Facts of the Case
M/S Millennium Impex Pvt. Ltd., a registered company holding GSTIN No. 07AACCM3279J1Z8 and dealing in metal-seated zero-leakage Ball Valves, supplied a Rotor Assembly Elmo and Complete Assy-CL 3001 to ...
Delayed GST Appeal Revived: Patna High Court Extends the Benefit of CBIC Notification No.53/2023-Central Tax to Pramod Kumar Mehta Despite Assessment Order Predating the Notification's Cut-Off Date, Thereby Allowing Civil Writ Jurisdiction Case No.17214 of 2023
Facts of the Case
The petitioner, M/s Pramod Kumar Mehta, a sole proprietorship firm registered at Katihar, Bihar, through its proprietor Mr. Pramod Kumar Mehta, challenged an appellate order that rejected his GST appea...
Allahabad High Court Quashes GST Penalty Under Section 125 Imposed Despite Petitioner's Timely Compliance with Section 46 Return-Filing Notice, Cites Non-Application of Mind in Rathore Building Material vs Commissioner Of State Tax (WRIT TAX No. 1361 of 2023)
Facts of the Case
The petitioner, M/S Rathore Building Material, was issued a notice dated 28.01.2023 by the department in purported exercise of powers under Section 46 of the GST Act, requiring it to furnish returns wi...
Tripura High Court Permits Withdrawal of Writ Challenging Rs.11 Crore Multi-Year GST Demand Orders, Grants Liberty to Pursue Statutory Appeal Under Section 107 TGST Act in Gemini Distillers vs State of Tripura & Others (WP(C) No.604 of 2023)
Facts of the Case
The petitioner, M/s Gemini Distillers (T) Private Limited, filed a writ petition before the High Court of Tripura at Agartala challenging Demand Orders dated 27.06.2023 (Annexures 6 to 9), covering Fin...
Allahabad High Court Sets Aside Unreasoned GST Registration Cancellation and Appellate Rejection Orders, Remands for Fresh Reasoned Order Citing Natural Justice Requirement in Namo Narayan Singh vs State Of U.P. And 2 Others (WRIT TAX No. 1476 of 2022)
Facts of the Case
The petitioner, M/S Namo Narayan Singh, a proprietorship firm bearing GSTIN 09AJPC0956DIZG engaged in civil construction works for various government departments, challenged before the Allahabad High C...
Orissa High Court Disposes GST Writ Petition Against Commissioner of CT & GST in Terms of Common Batch Order in Pravat Kumar Choudhury Case, No Independent Reasons Recorded, in Himanshu Pradhan vs Commissioner of CT & GST, Odisha & Others (W.P.(C) No.35041 of 2023)
Facts of the Case
The petitioner, Himanshu Pradhan, filed W.P.(C) No.35041 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha, and other opposite parties. The matter was hear...