Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Kerala High Court Dismisses Malabar Cements' Writ Appeal, Upholds Denial of Transitional Input Tax Credit Under Section 140(5) CGST Act for Failure to Obtain Commissioner's Extension of Limitation Period in M/s Malabar Cements Ltd. vs Assistant Commissioner (WA No.1971 of 2023)
Facts of the Case
The appellant, M/s. Malabar Cements Ltd., a public limited company wholly owned by the Government of Kerala and engaged in manufacture and supply of cement, is a GST assessee that was earlier registere...
Patna High Court Restores GST Appeal Wrongly Rejected for Delay: Bench Directs Assessee to Avail CBIC Notification No.53/2023-Central Tax and Comply with Pre-Deposit Conditions by 31 January 2024 in Sabita Singh vs Union of India & Ors. (CWJC No.15896 of 2023)
Facts of the Case
The petitioner, Sabita Singh, wife of Barun Kumar Singh, resident of Ward-27, Donar Allapatti Ahila, P.S.-Darbhanga, District Darbhanga, filed this writ petition before the High Court of Judicature at ...
Punjab and Haryana High Court Declines Bail in Alleged Forged GST Input Tax Credit Scam Case, Directs Trial Court and Prosecution to Complete Witness Examination Within Three Months in Anupam Singla vs State of Haryana (CRM-M-45698 of 2023)
Facts of the Case
The petitioner, Anupam Singla, filed a petition under Section 439 Cr.P.C. before the High Court of Punjab and Haryana at Chandigarh seeking regular bail in FIR No.13 dated 15.01.2019, registered at Pol...
E-Way Bill Vehicle-Number Mismatch Held Not to Bar Provisional Release: Allahabad High Court Directs Release of Detained Goods and Vehicle Under Rule 140(1) UPGST Rules in M/S TCI Freight vs Assistant Commissioner Sector 4 And Another (Writ Tax No.1302 of 2023)
Facts of the Case
The petitioner, M/S TCI Freight, a division of Transport Corporation of India Limited, engaged in the business of transportation of goods, was engaged by M/s Havells India Limited, Alwar, Rajasthan to ...
Orissa High Court Disposes M/s NKS Construction & Engineers Private Ltd. GST Writ Petition Against Joint Commissioner of State Tax (Appeal) in Terms of Common Batch Order in Pravat Kumar Choudhury Case (W.P.(C) No.34779 of 2023)
Facts of the Case
The petitioner, M/s. NKS Construction & Engineers Private Ltd., filed a writ petition before the High Court of Orissa at Cuttack against the Joint Commissioner of State Tax (Appeal), CTGST, Territorial...
Allahabad High Court Quashes Section 74 UP GST Act Demand Over Input Tax Credit Denial: M/S Rama Brick Field vs Additional Commissioner Grade-2 (WRIT TAX No. 909 of 2022) — Selling Dealer's GSTR-1/GSTR-3B Filings Could Not Be Ignored Merely Because the Dealer Was Later Found Non-Existent
Facts of the Case
This writ petition, WRIT TAX No. 909 of 2022, was filed by M/S Rama Brick Field before the Allahabad High Court, challenging an order dated 15.07.2020 passed under Section 74 of the UP GST Act for the ...
Madras High Court Madurai Bench Revokes Cancellation of GST Registration for Non-Filing of Returns, Extends Tvl. Suguna Cut Piece Amnesty Benefit Despite Cancellation Date Falling Just Outside Notified Cut-Off in Thai Enterprises vs Superintendent of CGST (W.P.(MD) No.23853/2023)
Facts of the Case
The petitioner, M/s. Thai Enterprises, represented by its proprietrix Francis Sheela Jeba Rani (GSTIN 33BKDPS5526D1ZC), engaged in the business of plant and machinery, was voluntarily registered under ...
Kerala High Court Sets Aside GST Assessment Order Denying Input Tax Credit Under Section 16(2)(c) and Rule 36(4), Remands Matter for Fresh Consideration in Gokul Enterprises vs Deputy Commissioner of State Tax & Ors (WP(C) No.36029 of 2023)
Facts of the Case
The petitioner, Gokul Enterprises, represented by its proprietor O.N. Prakash, is engaged in business at Pallikunnu, Kannur, and registered under the CGST/KSGST Act, 2017. The petitioner challenged an ...
GST Amnesty Notification No.53/2023 Applied to Regularise Time-Barred Appeal: Andhra Pradesh High Court Disposes of Writ Petition with Directions in M/s Thotakura Venu Madhava Rao vs Assistant Commissioner of State Taxes, Ongole & Ors (Writ Petition No.28629 of 2023)
Facts of the Case
The petitioner, M/s. Thotakura Venu Madhava Rao, a sole proprietorship represented by its proprietor Sri Thotakura Venu Madhava Rao, carrying on business at Ongole, Prakasam District, challenged procee...
Jammu & Kashmir and Ladakh High Court Remands Input Tax Credit Denial for Fresh Consideration After Petitioner Claims Supplier's GST Returns Were Uploaded but Not Reflected on Portal in M/S Malik Traders vs Union Territory of J&K & Ors. (WP(C) 3425/2023)
Facts of the Case
The petitioner, M/S Malik Traders, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar challenging the appellate order dated 08.12.2023 by which the appellate authorit...