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GST Appeal Restored Under Amnesty Scheme: Patna High Court Sets Aside Limitation-Barred Rejection, Allows Restoration Subject to CBIC Notification No.53/2023 Payment Conditions in M/s Micro Zone vs Union of India (Civil Writ Jurisdiction Case No.17716 of 2023)
Facts of the Case
The petitioner, M/s. Micro Zone, a sole proprietorship firm based in Purnea, Bihar, approached the Patna High Court after its delayed appeal against a GST order was rejected (Annexure-5) on the ground ...
Natural Justice Prevails: Delhi High Court Sets Aside Rs. 1.31 Crore GST Demand for FY 2018-19 and 2019-20 Raised Without an Effective Hearing and Remands the Matter for Fresh Assessment in Shri Balaji Enterprises v. Assistant Commissioner of DGST & Anr. (W.P.(C) 4702/2026)
Facts of the Case
The Petitioner, Shri Balaji Enterprises, was engaged in a small business of sale and repair of mobile phones and televisions after obtaining GST registration in 2017. On account of the COVID-19 pandemi...
GST on Mining Royalty Upheld: Rajasthan High Court Dismisses Writ Petition Following Coordinate-Bench Precedent in Sudershan Lal Gupta and Shree Basant Bhandar Cases in Mamaji Chemicals vs Union of India (D.B. Civil Writ Petition No. 18524/2023)
Facts of the Case
The petitioner, Mamaji Chemicals, a proprietorship represented through its power-of-attorney holder and holding GST registration No. 08AKQPC1143C1ZM, challenged before the Rajasthan High Court (Jodhpur...
Manual GSTR-1 Correction Allowed on Cost: Calcutta High Court Permits Second-Time Amendment of Return Under Section 38(5) Subject to Rs.25,000 Payment to Legal Services Committee in Techno Waxchem Private Limited vs Goods and Services Tax Council & Ors. (WPA 27326 of 2023)
Facts of the Case
The petitioner company, Techno Waxchem Private Limited, filed a writ petition before the Calcutta High Court against the Goods and Services Tax Council and other CGST/State GST authorities, seeking a d...
Best Judgment Assessment Upheld: Rajasthan High Court Dismisses Challenge to Section 62 GST Assessment for Non-Filing of Returns, Reserves Liberty to File Statutory Appeal in M/s. Radox Engineering Private Limited vs State of Rajasthan (D.B. Civil Writ Petition No. 20483/2023)
Facts of the Case
The petitioner, M/s. Radox Engineering Private Limited, Jaipur, challenged before the Rajasthan High Court (Jaipur Bench) an order dated 13.06.2023 by which it was assessed under Section 62 of the CGST...
Natural Justice Prevails: Patna High Court Sets Aside GST Registration Cancellation for Denial of Personal Hearing and Missing DIN Number, Restores Registration and Directs Cost of Rs.15,000 in M/S Munna Chaudhary vs Union of India (Civil Writ Jurisdiction Case No.4593 of 2026)
Facts of the Case
The petitioner, M/S Munna Chaudhary, a sole proprietorship engaged in contract work with various government organisations at Patna, held GST registration that came to be cancelled by Respondent No.5 vi...
Common Order Applied: Orissa High Court Disposes of GST Writ Petition Following Batch Ruling in Pravat Kumar Choudhury Case Without Independent Reasoning in Radha Mohan Panigrahi vs Commissioner of CT and GST, Odisha (W.P.(C) No.29804 of 2023)
Facts of the Case
The petitioner, Radha Mohan Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties in connection with a G...
Writ Petition Held Premature: Kerala High Court Dismisses Diamon Trading vs Union of India (WP(C) No.30956 of 2023) as Not Maintainable Over an Input Tax Credit Denial Notice Linked to a Supplier's Fake GST Registration Number
Facts of the Case
The petitioner, Diamon Trading, represented by its Managing Partner Sayed Ebrahim, filed WP(C) No.30956 of 2023 before the High Court of Kerala at Ernakulam, holding GST registration No. 32AARFD0121G...
Petition Dismissed as Infructuous: Chhattisgarh High Court, Bilaspur, Disposes M/s Bharti Telemedia Ltd. vs Union of India (WPT No.39 of 2022) After the Central GST Department Itself Drops the Challenged Demand Notice, With Liberty to Revive if Necessary
Facts of the Case
The petitioner, M/s Bharti Telemedia Ltd., a company operating through its authorised signatory and having its address in Raipur, Chhattisgarh, had filed WPT No.39 of 2022 before the High Court of Ch...
Section 16(4) Challenge Not Pressed: Karnataka High Court, Dharwad Bench, Disposes M/S. Rahul Automobiles vs Assistant Commissioner of Commercial Taxes (WP No.102508 of 2023 (T-RES)) Leaving Show-Cause Notice and Audit Observation Open to Statutory Appeal
Facts of the Case
The petitioner, M/S. Rahul Automobiles, represented by its proprietor Raju Dattoba Jadhav and registered under GSTIN 29AKLPJ4051H1Z1, filed WP No.102508 of 2023 (T-RES) before the Dharwad Bench of th...