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Kerala High Court Dismisses Writ Appeal by Kothamangalam Service Co-operative Bank, Holds a Person Summoned Under Section 70 of the CGST Act Cannot Choose the GST Office Where It Will Appear, and Treats Deliberate Non-Appearance as Fatal to Relief (WA No. 2113 of 2023)
Facts of the Case
The appellant, The Kothamangalam Service Co-operative Bank Ltd., Ernakulam district, registered under the Kerala Co-operative Societies Act, filed this writ appeal against the judgment of a learned Sin...
Orissa High Court Directs GST Authority to Decide Jahangir Ali Khan's Pending Revocation of Cancellation of Registration Application Within Two Months, Without Expressing Any Opinion on the Merits of Reactivating the Previous CGST/SGST Registration Number (W.P.(C) No. 38497 of 2023)
Facts of the Case
The petitioner, Jahangir Ali Khan, filed this writ petition before the High Court of Orissa at Cuttack against the Chief Commissioner, Customs, GST & Central Excise, Bhubaneswar, and others. The petiti...
Karnataka High Court Quashes GST Registration Cancellation Passed Without Application of Mind Against Sri Annapooraneshwari Hydraulics, Directs Revocation Subject to Filing of All Pending Returns and Payment of Tax With Interest Within Four Weeks (WP No. 16535 of 2023)
Facts of the Case
The petitioner, Sri Annapooraneshwari Hydraulics, a proprietorship concern represented by its proprietrix Smt. Dasegowda Lakshmidevi, Bengaluru, challenged the cancellation of its GST registration by o...
Orissa High Court Disposes of Prema Ranjan Swain's Writ Petition Against the State of Odisha Strictly in Terms of the Common Batch Order in Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack, Without Recording Independent Reasoning (W.P.(C) No. 36828 of 2023)
Facts of the Case
The petitioner, Prema Ranjan Swain, filed this writ petition against the State of Odisha and others before the High Court of Orissa at Cuttack. The order available on record does not independently set ...
Kerala High Court Declines to Interfere With a GST Short-Payment Assessment in Writ, Holding It Is Not an Appellate Authority, but Permits Polyguards Equipment & Tools to File a Rectification Application Under Section 161 of the GST Act Despite Expiry of the Ordinary Limitation for Arithmetical Errors (WP(C) No. 28241 of 2023)
Facts of the Case
The petitioner, Polyguards Equipment & Tools Private Ltd., Kizhakkambalam, Kerala, represented by its Managing Director Mr. Baby OJ, challenged Exhibit P-5 order of the Deputy Commissioner, State Goods...
Karnataka High Court (Dharwad Bench) Declines to Examine the Constitutional Validity of Section 16(4) of the CGST/KGST Act After the Petitioner Withdraws the Challenge, Relegates Shree Vijay Laxmi Enterprises to the Statutory Appellate Remedy With Exclusion of Time Spent in the Writ Petition (WP No. 104871 of 2022)
Facts of the Case
The petitioner, Shree Vijay Laxmi Enterprises, a proprietorship represented by Smt. Bhumika Rohit Agarwal, filed this writ petition under Articles 226 and 227 challenging the constitutional validity of...
Orissa High Court Upholds DGGI's Refusal to Furnish Certified Copies of the Order Sheet and Search Warrant, and Holds Show-Cause Notices for Non-Payment of GST on Works Contract Services Validly Issued; Dismisses Jagannathdham Superstructures and Connected Writ Petitions (W.P.(C) No.25400 of 2022 and Batch)
Facts of the Case
Five connected writ petitions were disposed of by this common order: W.P.(C) No.25400 of 2022 filed by Jagannathdham Superstructures Pvt. Ltd., Bhubaneswar, along with W.P.(C) Nos.27573 of 2022 (M/s. S...
Delayed GST Appeal Filed Beyond Section 107 BGST Act Limitation Conditionally Restored: Patna High Court In Sabita Singh Vs Union Of India And Others (CWJC No.16601 Of 2023) Applies Amnesty Notification No. 53 Of 2023-Central Tax
Facts of the CaseThe petitioner, Sabita Singh, wife of Barun Kumar Singh, resident of Darbhanga, Bihar, approached the High Court of Judicature at Patna after her delayed statutory appeal was rejected (Annexure-4) by the...
Bombay High Court Holds Disputed Questions of Fact Over Premises Cannot Be Decided in a Writ Seeking Cancellation of a Third Party's GST Registration; Directs Petitioner to File a Detailed Representation Before the Designated GST Officer Within Two Weeks — M/S Arvind Brothers vs The Addl./Joint Commissioner & Ors. (Writ Petition No. 1411 of 2022)
Facts of the Case
The petitioner, M/S Arvind Brothers, through its partner Kishore Amrutlal Harsora, filed this writ petition under Article 226 of the Constitution against the Addl./Joint Commissioner and others, includ...
Orissa High Court Disposes Of GST Writ Petition In M/s Radhakanta Dalei Vs Commissioner Of CT And GST, Odisha (W.P.(C) No.29698 Of 2023) In Terms Of Common Order Governing Batch Of Connected GST Writ Petitions
Facts of the CaseThe petitioner, M/s Radhakanta Dalei, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and others, in connection with a GST-related dispute...