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Ex Parte Section 73 OGST Assessment Order Set Aside for Denial of Natural Justice: Orissa High Court Grants Fresh Chance to Reply and Be Heard in M/s. Pragati Construction vs Commissioner of CT & GST, Odisha (W.P.(C) No.41802 of 2023)
Facts of the Case
M/s. Pragati Construction, the petitioner, is a works contractor who challenged an order dated 23.11.2023 passed by the Deputy Commissioner of State Tax, CT & GST, Bargarh Circle, Bargarh, Odisha, ...
Mandatory Personal Hearing Under Section 75(4) UP GST Act Denied Before Passing Adverse Assessment Order: Allahabad High Court Lucknow Bench Sets Aside Demand and Remits Matter for Fresh Notice in M/S S.A. Traders vs State of U.P. and Another (WRIT TAX No. 205 of 2023)
Facts of the CaseM/S S.A. Traders, Lucknow, through its proprietor Sanjay Agarwal, challenged an order dated 05.07.2023 passed by the Deputy Commissioner, State Tax, Sector-17, Lucknow, for the tax period 2021-22, raisin...
Cancellation of GST Registration and Rejection of Revocation Appeal Set Aside for Being Mechanical: Telangana High Court Remits Matter for Fresh Consideration Subject to Payment of Late Fee in ANDSRR Enterprises vs Additional Commissioner (Appeals-II) and Others (Writ Petition No.25671 of 2023)
Facts of the CaseANDSRR Enterprises, a civil work contractor represented by its authorised signatory and based in Telangana, had its GST registration cancelled by an order-in-original dated 25.03.2023 on account of delay...
Writ Dismissed, IGST Demand of Rs. 3.34 Crore Stands: Rajasthan High Court Declines Article 226 Interference in Rule 96(10) CGST Rules Refund Dispute, Relegates Assessee to Statutory Appeal in Vaibhav Global Limited vs Union of India (D.B. Civil Writ Petition No. 19944/2023)
Facts of the CaseThe petitioner, Vaibhav Global Limited, having its registered office at Sitapura, Jaipur, challenged before the High Court of Judicature for Rajasthan, Bench at Jaipur, an order dated 30.10.2023 confirmi...
Relegated to Statutory Appeal Without Any View on Merits: Orissa High Court Disposes of GST Writ With Liberty to Appeal and Direction to Condone Delay in Bibekananda Mishra vs State of Odisha (WP(C) No.34585 of 2023)
Facts of the Case
The petitioner, Bibekananda Mishra, filed this writ petition against the State of Odisha and others, including the CT and GST Department, before the High Court of Orissa at Cuttack, in relation to a di...
GST Writ Petition Disposed of Following Common Batch Order on Identical Questions of Law and Fact: Orissa High Court Applies Pravat Kumar Choudhury Ruling to M/s. Sanjay Kumar Behera vs Commissioner of Commercial Taxes and GST, Odisha and Others (W.P.(C) No.29876 of 2023)
Facts of the CaseM/s. Sanjay Kumar Behera, the petitioner, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, and other oppos...
Constitutional Challenge Not Pressed: Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST/KGST Act Audit Report Challenge With Liberty to Pursue Statutory Appeal in M/S. Mahalakshmi Agencies vs The Commercial Tax Officer (Audit)-2, Ballari (Writ Petition No. 107230 of 2023 (T-RES))
Facts of the CaseThe petitioner, M/s. Mahalakshmi Agencies, Gangavathi, Koppal District (GSTIN 29BHUPS5334R1Z0), represented by its proprietor Smt. Daroji Shobha Rani, approached the High Court of Karnataka, Dharwad Benc...
Detention Order Quashed Over Mismatched E-Way Bill and Invoice Description of Goods: Allahabad High Court Remits Section 129 CGST Act Penalty Proceedings for Fresh Adjudication After Hearing in M/S Maa Kamakhya Trader vs State of U.P. and Others (WRIT TAX No. 1183 of 2023)
Facts of the CaseM/S Maa Kamakhya Trader, the petitioner, had a vehicle (No. HR-56 C-0496) intercepted on 18.09.2023 while transporting goods. On verification, the goods being carried were found to be processed 'White Re...
Disposed by Cross-Reference to Batch Common Order: Orissa High Court Disposes of Connected GST Writ in M/s. Jitendra Subudhi vs The CT and GST Officer, Koraput (W.P.(C) No.3557 of 2023) in Terms of the Pravat Kumar Choudhury Common Order
Facts of the Case
The petitioner, M/s. Jitendra Subudhi of Koraput, filed this writ petition against the CT and GST Officer, Koraput, and others, before the High Court of Orissa at Cuttack, in relation to a dispute aris...
Delayed GST Appeal Restored on Payment of Pre-Deposit: Patna High Court Allows Benefit of Notification No.53/2023-Central Tax for Filing Belated Appeal Under Section 107 Against Section 73/74 Order in M/s Micro Zone vs Union of India and Others (CWJC No.16155 of 2023)
Facts of the CaseM/s Micro Zone, a sole proprietorship firm based in Purnea, Bihar, represented by its proprietor, had filed an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) against an...