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Kerala High Court Directs GST Officer to Treat Representation as Rectification Application for GSTR-3B Error Claiming IGST Instead of SGST/CGST Credit — Chukkath Krishnan Praveen vs State of Kerala (WP(C) No. 41219 of 2023)
Facts of the Case
The petitioner, proprietor of Hi Range Irrigations, Thrissur, is a registered dealer earlier under the KVAT Act and now under the CGST/SGST Act, 2017. He committed an inadvertent error while filing F...
Bail Denied: Madurai Bench of Madras High Court Refuses Bail Over Rs. 120 Crore Fake-Invoicing and Fraudulent ITC Under Section 132(1)(b)&(c) CGST Act in Ishithore vs Senior Intelligence Officer, Directorate General of GST Intelligence, Trichy District (CRL OP(MD) No. 19733 of 2023)
Facts of the CaseThe petitioner, Ishithore, a Chartered Accountant and partner in M/s. John Moris & Co., Tirupur Branch, was arrested on 29.06.2023 and remanded to judicial custody for offences punishable under Secti...
Orissa High Court Directs GST Appellate Authority to Accept Appeal on Photocopy of Order Pending Issuance of Certified Copy — M/s Bijay Kumar Behera vs Superintendent GST and Central, Dhenkanal Range, Dhenkanal and Another (W.P.(C) No. 14781 of 2023)
Facts of the CaseThe petitioner, M/s Bijay Kumar Behera, had applied for a certified copy of an appealable order passed under the Goods and Services Tax Act, 2017 on 13.04.2023, but had not received it despite the passag...
Liberty to Seek Revocation: Telangana High Court Directs Time-Bound Consideration of Revocation Application Against GST Registration Cancellation for Alleged Fraud in M/s. Blue Line Trading vs Superintendent of Central Tax, Khammam District (WRIT PETITION No. 22752 of 2026)
Facts of the CaseM/s. Blue Line Trading, a partnership firm based in Khammam District, Telangana, holding GSTIN 36ABEFB6301N1ZF, approached the High Court for the State of Telangana at Hyderabad after its GST registratio...
Rajasthan High Court Directs Refund of IGST Paid on Ocean Freight Under Reverse Charge, Following Supreme Court's Ruling in Union of India vs Mohit Minerals — Chambal Fertilisers And Chemicals Limited vs Union Of India And Others (D.B. Civil Writ Petition No. 7091/2019)
Facts of the CaseThe petitioner, Chambal Fertilisers and Chemicals Limited, had challenged, among other things, an Advance Ruling (No. RAJ/AAR/2018-19/14) of the Rajasthan Authority for Advance Ruling and the levy of IGS...
Writ Not Maintainable Against Show Cause Notice: Kerala High Court Grants 15 Days to Reply on Section 16(2)(c)/(aa) and Rule 36(4) ITC Mismatch Challenge in Accolades Media and Communications vs State Tax Officer, Second Circle (WP(C) No. 18516 of 2023)
Facts of the CaseAccolades Media and Communications, represented by its Managing Partner, filed a writ petition before the High Court of Kerala at Ernakulam against the State Tax Officer, Second Circle, and other respond...
Andhra Pradesh High Court Dismisses Writ Against Section 74 GST Evasion Order, Finds No Breach of Natural Justice Despite Non-Supply of Underlying Tollgate Data, Relegates Petitioner to Statutory Appeal — TSN Old Iron Scrap Merchants vs Deputy Assistant Commissioner Of State Tax (Writ Petition No. 32206 of 2023)
Facts of the CaseThe petitioner, TSN Old Iron Scrap Merchants, challenged a common order dated 03.08.2023 (DIN 3703082343770) passed under Section 74 of the Goods and Services Tax Act by the Deputy Assistant Commissioner...
GST Refund Conceded: Punjab & Haryana High Court Directs Processing of Refund Within 60 Days per Government of India Clarification in Trexquant (India) Business Consulting LLP vs Union of India (CWP No. 25427 of 2022)
Facts of the CaseTrexquant (India) Business Consulting LLP filed a writ petition before the High Court of Punjab and Haryana at Chandigarh against the Union of India and others, seeking quashing of a Refund Rejection Ord...
Kerala High Court Vacates Single Judge's Findings on Legality of Gold Seizure Under Section 67 CGST/SGST Act While Relegating Appellant to Statutory Appeal — Velayudhan Gold LLP vs Intelligence Officer, Kottarakkara and Others (WA No. 1903 of 2023)
Facts of the CaseThe appellant, Velayudhan Gold LLP, had challenged before a Single Judge (WP(C) No. 34654/2023) an order passed under Section 67 of the Kerala State Goods and Service Tax Act, 2017 and the CGST Act, by w...
ITC Not Reflected in GSTR-2A: Kerala High Court Grants Liberty to Raise All Grounds Before Assessing Authority in Jaison Geevarghese Oommen vs Superintendent, Central Goods & Services Tax, Kottarakkara Range (WP(C) No. 36404 of 2023 and Batch)
Facts of the CaseJaison Geevarghese Oommen, proprietor of M/s. St. Mary's Cashew Factory, Puthoor, Kollam, along with connected petitioners engaged in the cashew trade (Royal Traders, Manu Joy trading as Joy's Cashew Tra...