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Failed Amnesty Scheme Payment Due to Portal Glitch Not Held Against Assessee: Kerala High Court Permits Alavi N to Pay Belatedly Under the 2022 GST Amnesty Scheme Despite the Missed Payment Deadline and Recovery Sale Notice (WP(C) No. 27157 of 2023)
Facts of the CaseAlavi N, a 63-year-old resident of Edakkara, Malappuram District, had applied for the Kerala GST Amnesty Scheme, 2022 (introduced by Circular No. 5/2022 dated 25.03.2022) on 27.08.2022 and was directed t...
Appellate Rejection on Limitation Set Aside: Allahabad High Court Applies Supreme Court's COVID Limitation-Extension Order to Remand GST Appeal for Decision on Merits in M/S Ankit Motors vs State of U.P. (WRIT TAX No. 1340 of 2022), Condoning Delay Under Section 107
Facts of the Case
The petitioner, M/S Ankit Motors, challenged an order dated 25.08.2022 by which its statutory appeal, filed against an original order dated 22.09.2021, was dismissed as barred by limitation under Secti...
Registration Restored Despite Time-Barred Appeal: Madras High Court Allows Revocation of GST Registration Cancellation for Non-Filing of Returns in M/s.Cloudnetworks vs Additional Commissioner (Appeals), GST and Central Excise, Madurai (W.P.(MD)No.26398 of 2023), Directing Filing of Returns Within Six Weeks
Facts of the Case
The petitioner, M/s. Cloudnetworks, represented by its proprietor Vijayaveeran and registered under the Goods and Services Tax Act, 2017 bearing GSTIN 33AFQPV5816C2Z8, is engaged in the cloud networkin...
Belated GST Appeal Window Confirmed: Allahabad High Court Grants Liberty to Avail Notification No. 53/2023-Central Tax Under Section 107 CGST Act in M/S Gupta Trading Company vs State of U.P. (WRIT TAX No. 267 of 2023)
Facts of the CaseM/S Gupta Trading Company filed a writ petition before the High Court of Judicature at Allahabad, in which the only question canvassed was whether CBIC Notification No. 53/2023-Central Tax dated 2 Novemb...
Reasonless Orders Cannot Sustain GST Registration Cancellation: Allahabad High Court Sets Aside Cancellation and Appellate Orders, Remits for Fresh Reasoned Decision in Vishwanath Traders And 2 Others vs Union of India And 4 Others (WRIT TAX No. 1180 of 2023)
Facts of the CaseVishwanath Traders and two others challenged the cancellation of GST registration of petitioner no. 3, effected by order dated 03.09.2021 of the respondent no. 5, under the Central Goods and Services Tax...
GST Registration Cancellation Petition Decided by Cross-Reference: Uttarakhand High Court Applies Its Earlier Order in Kamal Coating Experts to Dispose of Petitioner vs Commissioner State GST Commissionerate (WPMS No. 3048 of 2023) After Dues Were Paid
Facts of the Case
The petitioner's GST registration was cancelled by the State authorities under the Goods and Services Tax Act on the ground that dues could not be paid for a continuous period of six months. The petiti...
Department Wins: Kerala High Court Holds GST Payable on the Licence Fee for Operating Pay-and-Use Public Toilets, Distinguishing It From the Exempt Public-Convenience Service, in Hamsa Koya K.T. vs Government of Kerala and Others (WP(C) No. 16056 of 2020)
Facts of the Case
The petitioner, Hamsa Koya K.T., was granted a licence pursuant to a tender by the Kerala Transport Development Finance Corporation Ltd. (KTDFC), a State Government undertaking, for operating pay-and-u...
Intent to Evade Tax Mandatory for Section 129 Penalty: Allahabad High Court Quashes E-Way Bill Penalty, Orders Refund With Interest and Awards Costs in M/S Balaji Traders And Another vs State of U.P. And 2 Others (WRIT TAX No. 784 of 2023)
Facts of the CaseM/S Balaji Traders, a registered firm bearing GSTIN 09AIPPJ5474K1ZX and engaged in trading cigarettes, pan-masala and food spices, received an order from Vaishya Distributors, Nashik, and raised invoice ...
Partly Assessee-Favourable: Kerala High Court Apportions Interest Liability and Grants Partial Refund Where Kerala Flood Cess Was Bona Fide Remitted Through the Wrong GSTR-3B Head in Kannan Paint & Radhas Hardware vs Deputy Commissioner of State Tax and Others (WP(C) No. 21570 of 2022)
Facts of the Case
The petitioner, Kannan Paint & Radhas Hardware, a registered dealer under the GST Act, 2017, was liable to pay the Kerala Flood Cess (KFC) at 1% of its tax liability, applicable from 01.08.2019 to ...
Section 74 CGST Show Cause Notice on Alleged Clandestine Pan Masala Supply Upheld at Threshold: Allahabad High Court Relegates Trimurti Fragrances to Statutory Remedy in Trimurti Fragrances Pvt Ltd vs Directorate General of GST (WRIT TAX No. 1280 of 2023)
Facts of the CaseTrimurti Fragrances Pvt Ltd and four others, engaged in manufacture of Pan Masala, challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Directorate General of GST Intelligence (DGGI) ...