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
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...
GST Reimbursement Directed: Delhi High Court Allows BSES Rajdhani Power Ltd. and Anr. vs North Delhi Municipal Corporation and Ors. (W.P.(C) 7724/2021), Holding Street Light Maintenance is a Composite Service, Not an Exempt Pure Service, With Nine Percent Interest
Facts of the Case
The petitioners, BSES Rajdhani Power Ltd. & Anr., filed W.P.(C) 7724/2021 before the Delhi High Court, seeking reimbursement from the erstwhile North Delhi Municipal Corporation (now the unified ...
Constitutional Challenge Not Pressed: Karnataka High Court, Dharwad Bench, Disposes Smt. Vijayalakshmi vs Assistant Commissioner of Commercial Taxes (Writ Petition No.100467 of 2023 (T-RES)) on Section 16(4) CGST/KGST Act Input Tax Credit Time Limit Validity Challenge
Facts of the Case
The petitioner, Smt. Vijayalakshmi, proprietor of M/s Gayatri Irrigations, Jamkhandi, filed Writ Petition No.100467 of 2023 (T-RES) before the Dharwad Bench of the High Court of Karnataka challenging...
Limitation Remanded: Allahabad High Court Disposes M/S Modern Steel vs Additional Commissioner (Writ Tax No.1192 of 2023), Directing Fresh Consideration of the Time-Barred Section 74 Appeal in Light of the GST Council's 52nd Meeting Amnesty Extension to 31 January 2024
Facts of the Case
The petitioner, M/S Modern Steel, a proprietorship firm engaged in trading of MS Angle and steel items and registered under both the UPGST Act and the CGST Act, challenged a show-cause notice dated 1...
Amnesty Notification Applied: Patna High Court Allows Sabita Singh vs Union of India (Civil Writ Jurisdiction Case No.16514 of 2023), Setting Aside Time-Barred Appeal Rejection Under Section 107 BGST Act Subject to Conditions Prescribed in CBIC Notification No.53 of 2023-Central Tax Dated 2 November 2023
Facts of the Case
The petitioner, Sabita Singh, wife of Barun Kumar Singh and a resident of Darbhanga, Bihar, approached the Patna High Court in Civil Writ Jurisdiction Case No.16514 of 2023 against the Union of India...
GST Writ Petition Disposed of by Applying the Common Batch Order Rendered in Connected Proceedings: Orissa High Court Follows the Pravat Kumar Choudhury Ruling While Finally Disposing of Puspanjali Acharya vs Commissioner of CT and GST, Odisha (W.P.(C) No.28291 of 2023)
Facts of the Case
The petitioner, Puspanjali Acharya, filed W.P.(C) No.28291 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha and other opposite parties, represented by M...
Arbitrary Cut-Off Date in the CBIC's GST Amnesty Notification Held Irrational and Extended to a Belated Appeal: Patna High Court Allows the Writ Petition and Revives the Appeal for Fresh Consideration in Nexus Motors Private Limited vs State of Bihar (Civil Writ Jurisdiction Case No.16523 of 2023)
Facts of the Case
The petitioner, Nexus Motors Private Limited, a company with its office at Muzaffarpur, Bihar, filed Civil Writ Jurisdiction Case No.16523 of 2023 before the Patna High Court against the State of Bihar...
Section 73 CGST/SGST Tax Demand of Rs.12,16,462 Challenged Directly by Writ Instead of Statutory Appeal: Kerala High Court Dismisses the Petition on Availability of an Equally Efficacious Alternative Remedy in Shamnad Abdul Kabeer vs Union of India (WP(C) No.42832 of 2023)
Facts of the Case
The petitioner, Shamnad Abdul Kabeer, aged 49, resident of Pothencode, Thiruvananthapuram, filed WP(C) No.42832 of 2023 before the High Court of Kerala at Ernakulam impugning an assessment order (Ext.P...