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Batch GST Order Applied: Orissa High Court Disposes of Writ Petition in Terms of the Common Order in M/s. Suryakanta Jena, Balasore vs Commissioner of CT and GST, Odisha and Others (W.P.(C) No. 21666 of 2023)
Facts of the Case
M/s. Suryakanta Jena, Balasore, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha and others, invoking Article 226 of the Constitution in r...
Orissa High Court Declines to Entertain Writ Against Appealable GST Order and Grants Liberty to Pursue Statutory Appeal in M/s. Maa Chandi Stone Crushing vs Union of India and Others (W.P.(C) No. 35261 of 2023)
Facts of the Case
M/s. Maa Chandi Stone Crushing, a business entity based at Bhubaneswar, Odisha, approached the High Court of Orissa at Cuttack under Article 226 of the Constitution, impleading the Union of India and o...
GST Writ Petition Disposed of in Terms of Common Batch Order: Orissa High Court Applies Pravat Kumar Choudhury Ruling Without Independent Reasoning in Mahima Mishra vs The CT and GST Officer, Koraput (W.P.(C) No. 2150 of 2023)
Facts of the Case
The petitioner, Mahima Mishra, filed a writ petition before the High Court of Orissa at Cuttack against the CT and GST Officer, Koraput, and others. The matter, taken up through hybrid mode, was dispos...
Rectification Under Section 161 GST Act Cannot Substitute for Review: Kerala High Court Dismisses Appeal Against Rejection of Rectification of Excess ITC Assessment, Preserving Statutory Appeal Remedy, in Sakkeena C. (M/s Royal International Exports & Imports) vs State Tax Officer (WA No. 1969 of 2023)
Facts of the Case
The appellant, Sakkeena C., proprietrix of M/s Royal International Exports & Imports, Ponnani, an assessee under the CGST/SGST Acts, was found on verification of her returns for financial year 2017-18 ...
Show Cause Notice on Alleged Short Declaration of Outward Supply Quashed for Non-Application of Mind: Karnataka High Court Sets Aside Part II of Section 73(1) Notice Over Section 15 Valuation Dispute, With Liberty to Reissue, in M/S Appario Retail Pvt. Ltd. vs Deputy Commissioner, Commercial Taxes (Audit) (Writ Petition No. 25564 of 2023)
Facts of the Case
The petitioner, M/S Appario Retail Pvt. Ltd., engaged in trading electronic goods on Amazon and registered under the CGST/KGST Act, challenged a show cause notice dated 30 September 2023 issued under S...
Penalty Quashed for Absence of Intent to Evade Tax: Allahabad High Court Allows M/S Sun Flag Iron And Steel Company Limited vs State of U.P. (Writ Tax No.837 of 2023), Sets Aside Section 129 Penalty Over Expired E-Way Bill Caused by Vehicle Breakdown
Facts of the CaseM/S Sun Flag Iron And Steel Company Limited, holding GST No. 27AACCS3376C1ZH and engaged in manufacturing and sale of iron and steel, filed Writ Tax No.837 of 2023 before the High Court of Judicature at ...
Criminal Prosecution for Alleged Fraudulent ITC Quashed as Abuse of Process: Jharkhand High Court Allows Manoj Kumar Pareek vs State of Jharkhand (Cr.M.P. No.2200 of 2018), Following Earlier Quashment of Underlying Section 132 JGST Show Cause Proceedings
Facts of the CaseManoj Kumar Pareek, proprietor of M/s Sakambari Metalicks, filed Cr.M.P. No.2200 of 2018 before the High Court of Jharkhand at Ranchi, seeking quashing of criminal proceedings, including the order taking...
Alternate Statutory Remedy Preferred Over Writ Jurisdiction: Punjab & Haryana High Court Relegates M/s S.S. Enterprises vs State of Haryana (CWP-24298-2023 O&M) to Statutory Appeal Against Form GST MOV-02 Penalty, Directs Disposal Within Two Weeks
Facts of the CaseM/s S.S. Enterprises filed CWP-24298-2023 (O&M) under Articles 226 and 227 of the Constitution of India before the High Court of Punjab and Haryana at Chandigarh, challenging a Physical Verification/Insp...
Statutory One-Year Period Under Section 107(13) Not Yet Expired: Andhra Pradesh High Court Dismisses Sri Kalyani Granites vs State of Andhra Pradesh (Writ Petition No.32771 of 2023), Declines to Direct 90-Day Disposal of Registration Cancellation Appeal
Facts of the CaseSri Kalyani Granites, a proprietorship concern situated at the Industrial Estate, Kurnool Road, Ongole, represented by its proprietor Kishore Pallapolu, filed Writ Petition No.32771 of 2023 before the Hi...
Bank Attachment Petitions Withdrawn With Liberty: Bombay High Court Allows White Opal WXPO Trade Pvt. Ltd. & Ors vs Principal Additional Director General of GST Intelligence, Mumbai (WP No.15339/2023) to Challenge Fresh DRC-22 Order Afresh
Facts of the CaseWhite Opal WXPO Trade Pvt. Ltd., operating through its branch office at Pune, filed Writ Petition No.15339 of 2023 (with Interim Application No.18189 of 2023) before the High Court of Judicature at Bomba...