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Allahabad High Court Treats New GST Registration as Effective from 1.7.2017 on a Deemed Basis, Holding GSTN Portal's ISD-Registration Error Cannot Defeat Substantive Justice — M/S Harbir Singh Contractor And Another vs Union Of India And 4 Others (WRIT TAX No. 454 of 2020)
Facts of the CaseM/s Harbir Singh Contractor (petitioner no.1), previously registered under the Finance Act, 1994 for "Manpower Supply Services", was auto-migrated under the Central Goods and Services Tax Act, ...
Jharkhand High Court Holds JBVNL Liable to Reimburse GST Withheld from Contractor's Invoices, Directs Payment With Interest in Larsen & Toubro Limited vs State of Jharkhand (W.P.(T) No. 4123 of 2023)
Facts of the Case
Larsen & Toubro Limited, engaged under a works contract with Jharkhand Bijli Vitran Nigam Limited (JBVNL), filed four connected writ petitions (W.P.(T) Nos. 4123, 4129, 4130 and 4134 of 2023) before th...
Petition Dismissed as Infructuous: Kerala High Court Disposes of Spinner Marketing's Challenge to a Central Tax Order After the Petitioner Had Already Filed a Statutory Appeal (WP(C) No. 21122 of 2023)
Facts of the Case
Spinner Marketing, a partnership firm at Athani, Thrissur District, represented by its Managing Partner P.J. Georgekutty, filed this writ petition before the Kerala High Court impugning Ext.P6 order da...
Orissa High Court Disposes of GST Writ Petition in Terms of Common Batch Order — Gobinda Chandra Sahoo vs Commissioner of State Tax, CT and GST, Cuttack (W.P.(C) No. 28641 of 2023)
Facts of the CaseThe petitioner, Gobinda Chandra Sahoo, filed a writ petition before the Orissa High Court against the Commissioner of State Tax, Commissionerate of CT and GST, Cuttack, and others, which was taken up thr...
Jharkhand High Court Directs Reimbursement of Differential GST Liability on Pre-GST Works Contract With Statutory Interest, Following Precedent in Eagle Infra India Ltd vs State of Jharkhand (W.P.(T) No. 3262 of 2023)
Facts of the CaseThe petitioner, M/s Eagle Infra India Ltd., executed a works contract that spanned the transition from the pre-GST service tax regime to the Goods and Services Tax Act, 2017, which came into force from 0...
Rajasthan High Court Closes ITC Reversal Writ After Supplier Files Pending GSTR-3B Returns in Veer Prabhu Marketing Ltd vs Union of India (D.B. Civil Writ Petition No. 732/2021)
Facts of the Case
Petitioner, Veer Prabhu Marketing Ltd., a company based in Basni, Jodhpur, was proceeded against by the CGST authorities for recovery/reversal of input tax credit amounting to Rs.25 lakh, initiated vid...
Rajasthan High Court Sets Aside Dismissal of GST Registration Cancellation Appeal as Time-Barred, Applying Supreme Court's COVID Limitation Extension Order — M/s Mahadev Cotton Pressing vs State of Rajasthan (D.B. Civil Writ Petition No. 2384/2022)
Facts of the CaseThe petitioner, M/s. Mahadev Cotton Pressing, a partnership firm, had its GST registration cancelled by an order dated 16.08.2021. Under Section 107 of the Central Goods and Service Tax Act, 2017, an app...
Bombay High Court Permits Withdrawal of Writ Petitions Against Provisional Bank Account Attachment Under Section 83 CGST Act With Liberty to File Fresh Petitions in White Opal WXPO Trade vs Principal Additional Director General of GST Intelligence, Mumbai (WP No. 15339 of 2023)
Facts of the CaseWhite Opal WXPO Trade Pvt. Ltd., through its Pune branch office, along with six connected petitioner companies — Parees Overseas Pvt. Ltd., C Kluster Expotrade Pvt. Ltd., Amal Overseas Pvt. Ltd., N...
Kerala High Court Permits Withdrawal of GST Refund Writ Petition Without Adjudicating Merits — Soura Natural Energy Solutions India Pvt. Ltd vs Union of India (WP(C) No. 24210 of 2020)
Facts of the CaseThe petitioner, Soura Natural Energy Solutions India Pvt. Ltd., represented by its director, had filed this writ petition before the Kerala High Court in 2020 in connection with its GST refund claims. Th...
Kerala High Court Dismisses Challenge to Section 73(1) KSGST Show Cause Notice on Transitional and Natural Gas ITC, Grants Liberty to Reply in Prodair Air Products India vs State of Kerala (WP(C) No. 26219 of 2020)
Facts of the Case
Petitioner, Prodair Air Products India Private Limited, a wholly-owned subsidiary of Air Products and Chemicals Inc. USA engaged in the manufacture and sale of industrial gases, was awarded a contract ...