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Disposed by Cross-Reference to Batch Common Order: Orissa High Court Disposes of GST Writ in Binayananda Mohanty vs Commissioner of CT and GST, Odisha (W.P.(C) No.28623 of 2023) in Terms of the Pravat Kumar Choudhury Common Order
Facts of the Case
The petitioner, Binayananda Mohanty, filed this writ petition against the Commissioner of CT and GST, Odisha, and others, before the High Court of Orissa at Cuttack, in relation to a dispute arising un...
IGST Refund Directed for Transitional Period Exports: Delhi High Court Holds Identical Drawback Rates Do Not Bar Refund, Follows TMA International and Amit Cotton Industries in Intec Export India Private Limited vs Union of India (W.P.(C) 9065/2023)
Facts of the CaseThe petitioner, Intec Export India Private Limited, a merchant exporter, approached the High Court of Delhi seeking refund of Integrated Goods and Services Tax (IGST) paid on goods exported during the tr...
Writ Against 2019 Penalty Order Declined on Delay and Laches: Telangana High Court Preserves Conditional Liberty to Appeal in M/s. Darshan Cotton Industries vs Assistant Commissioner of Central Excise and Service Tax (WRIT PETITION NO: 30428 OF 2023) Under Section 125 CGST Act
Facts of the Case
The petitioner, M/s. Darshan Cotton Industries, represented by its Managing Partner Chetan Mahashettyrvar and registered under GSTIN 36AAIFD0014H1ZY, challenged an ex-parte Order-in-Original No.36/NRM/...
Disposed of Per Batch Common Order, No Independent Reasoning: Orissa High Court Disposes of CT and GST Officer Dispute in Terms of Order in W.P.(C) No.6684 of 2023 and Batch — M/s. Shankar Kumar Bisoi vs The CT and GST Officer, Koraput (W.P.(C) No.3554 of 2023)
Facts of the CaseThe petitioner, M/s. Shankar Kumar Bisoi, Koraput, filed this writ petition before the High Court of Orissa at Cuttack against the CT and GST Officer, Koraput and others, in a dispute governed by the Ori...
Assessment Order Passed Without Notice Set Aside for Violation of Natural Justice: Madras High Court (Madurai Bench) Remands GST DRC-07 Demand for Fresh Hearing in Tvl. Singarammal Construction vs Deputy Commissioner (State Tax), GST Appeal, Trichy (W.P(MD)No.25984 of 2023)
Facts of the CaseThe petitioner, Tvl. Singarammal Construction, represented by its partner John Arumugam and holding GSTIN 33ABUFS5858D1ZP, challenged an assessment order dated April 2023 passed by the State Tax Officer,...
Personal Hearing Under Section 75(4) Held Mandatory Regardless of Assessee's Online Selection: Allahabad High Court Sets Aside Rs. 54.76 Lakh GST Demand in M/S Jps Buildtech Private Limited vs State of U.P. (WRIT TAX No. 1278 of 2023) and Remits for Fresh Hearing
Facts of the Case
The petitioner, M/S Jps Buildtech Private Limited, challenged an order dated 18.08.2023 passed by the Deputy Commissioner, State Tax, Sector-9, Meerut, for the tax period 2020-21, raising a demand in e...
No Intent to Evade Tax, Penalty Quashed: Allahabad High Court Sets Aside Section 129(3) UPGST Detention Order for Part B E-Way Bill Lapse on Inter-Unit Stock Transfer, Orders Refund With Interest in M/S Vacmet India Ltd. vs Additional Commissioner Grade-2 (Appeal) (WRIT TAX No. 687 of 2019)
Facts of the CaseThe petitioner, M/S Vacmet India Ltd., a company registered under the Companies Act, 1956 and manufacturing polyester films, BOPP films, specialty coated films and metallised paper, challenged before the...
Limitation Waived Without Setting Precedent: Jammu & Kashmir and Ladakh High Court Directs the Appellate Authority to Entertain a Belated GST Appeal Within Two Months in M/S Firdous Metal Store vs Union of India and Others (WP(C) 3134/2023)
Facts of the CaseM/S Firdous Metal Store filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar, challenging an order passed against it under the Jammu and Kashmir Goods and Services Ta...
ITC Denial Upheld for Failure to Prove Physical Movement of Goods: Allahabad High Court Dismisses Writ Applying Ecom Gill Coffee Trading Burden-of-Proof Standard in M/S Shiv Trading vs State of U.P. (WRIT TAX No. 1421 of 2022) Under Section 74 GST Act
Facts of the Case
The petitioner, M/S Shiv Trading, a registered proprietorship engaged in the purchase and sale of iron machinery parts and hardware, had purchased goods during 2018-19 from M/s Krishna Trading Company,...
Objections Directed, No Ruling on Rule 142(1)(a) Defects: Allahabad High Court Disposes of Section 74 CGST Show Cause Notice Challenge With Time-Bound Hearing Direction in M/S Rameshwar Prasad Rajendra Prasad vs Commissioner CGST and Central Excise (WRIT TAX No. 1274 of 2023)
Facts of the CaseThe petitioner, M/S Rameshwar Prasad Rajendra Prasad, moved the Allahabad High Court challenging a show cause notice dated 14.07.2023 issued by the Commissioner, CGST and Central Excise, for the financia...