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Flavoured Milk Taxable at 5% Under HSN 0402 9990: Andhra Pradesh High Court Allows Batch of Writ Petitions and Sets Aside Contrary GST Assessment Orders Against Srichakra Milk Products LLP and Sangam Milk Producer Company, Directing Fresh Assessment Under Tariff Heading 402 (W.P.Nos.10296 of 2023 and Batch)
Facts of the Case
Five connected writ petitions were disposed of by a common order of the High Court of Andhra Pradesh at Amaravati: W.P.Nos. 10296 of 2023, 20807 of 2020, 2453 of 2022, 10294 of 2023 and 10324 of 2023. ...
Andhra Pradesh High Court Modifies Disproportionate GST Garnishee Order, Sets Aside Recovery Action Against Three of Four Contractors, Directs Equitable Adjudication Within the GST Act — Writ Petition No. 31777 of 2023 (Sub-Contractor) vs Commercial Tax Department
Facts of the Case
This writ petition, Writ Petition No. 31777 of 2023, was filed by a sub-contractor aggrieved by a garnishee order issued by the Commercial Tax Department against amounts due to him from four government...
Prolonged Custody Outweighs Unresolved Jurisdictional Question: Punjab and Haryana High Court Grants Regular Bail to Amit Kaushik in Alleged Fake GST Registration and Bogus Input Tax Credit Fraud Case Registered Under the IPC and HGST Act, Leaving Maintainability of the FIR for the Trial Court to Decide (CRM-M-47866-2023)
Facts of the Case
The petitioner, Amit Kaushik, approached the High Court of Punjab and Haryana under Section 439 Cr.P.C. seeking regular bail in FIR No. 405 dated 24.10.2020, registered at Police Station Faridabad Cent...
Following the Batch Order: Orissa High Court Applies Amnesty Notification 53/2023 to Set Aside Time-Barred GST Appeal Rejection in M/s Debnar Corpsol Pvt. Ltd. vs. Commissioner of Commercial Taxes & GST, Odisha (W.P.(C) No.34751 of 2023)
Facts of the Case
The petitioner, M/s Debnar Corpsol Pvt. Ltd., filed this writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes & GST, Odisha and others, represented ...
Gauhati High Court Quashes Circular Restricting the GST-Era Budgetary Support Scheme to Central-Excise-Paying NEIIPP Units, Holds Exclusion Arbitrary Under Article 14, and Directs Fresh Examination of Petitioners' Eligibility — Shree Balaji Enterprise & Batch of North-East Industrial Units vs Union of India and Others (W.P.(C) No. 2664 of 2019)
Facts of the Case
This batch of writ petitions, led by W.P.(C) No. 2664 of 2019 (Shree Balaji Enterprise vs. Union of India & Others), was filed by Assam industrial units set up under the North East Industrial and I...
Time-Barred GST Appeals Get a Second Chance: Orissa High Court Sets Aside Rejection Orders and Remands Batch of Writ Petitions Applying CBIC Amnesty Notification No.53/2023-Central Tax in M/s Pravat Kumar Choudhury and Others vs. Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No.6684 of 2023 and Batch)
Facts of the Case
This common order of the High Court of Orissa at Cuttack disposed of a batch of over two hundred and forty writ petitions, headed by M/s Pravat Kumar Choudhury and others v. Additional State Tax Office...
Five-Day Delay in Filing GST Appeal Excused Through Notification No.53/2023-Central Tax Despite Cut-Off Date Mismatch: Patna High Court Allows M/s Prince Sanitation's Writ Against State of Bihar in CWJC No. 17202 of 2023, Arising From Rejection of a Delayed Appeal Under Section 107(4) of the BGST Act
Facts of the CaseM/s Prince Sanitation, a proprietorship of Prashant Kumar located at Saharsa, Bihar, filed CWJC No. 17202 of 2023 before the Patna High Court challenging an appellate order that rejected its appeal solel...
Delayed GST Appeal Dismissed but Liberty Reserved Pending Amnesty Notification: Patna High Court Declines to Condone Four-Month Delay Beyond Extended Limitation in M/s Koshi Traders v. State of Bihar (CWJC No. 8945 of 2023), Citing 52nd GST Council Recommendation
Facts of the CaseM/s Koshi Traders, through its proprietor Mohammad Ziaul Hoda, of Simri Bakhtiyarpur, District Saharsa, Bihar, filed Civil Writ Jurisdiction Case No. 8945 of 2023 before the Patna High Court against an a...
Constitutional Challenge to Section 16(4) ITC Time Limit Not Pressed: Karnataka High Court Disposes of Basavaraj Shivappa Rayapur's Writ Petition Against GST Audit Report in WP No. 101526 of 2023 (T-RES), With Liberty to Pursue Statutory Appeal
Facts of the CaseShri Basavaraj Shivappa Rayapur, proprietor of M/s. Shri Devi Stone Crusher Industries, Gadag (GSTIN: 29AIUPR5893G1Z6), filed WRIT PETITION NO. 101526 OF 2023 (T-RES) before the High Court of Karnataka, ...
Input Tax Credit Denial Over GSTR-1/GSTR-2A Mismatch Set Aside: Kerala High Court Applies CBIC Circular No.183/15/2022-GST to Remand Lajeesh Babu's Claim Against State of Kerala in WP(C) No. 33214 of 2023, Subject to 10% Pre-Deposit
Facts of the CaseLajeesh Babu, proprietor of E B S Cranes & Transports, Poonithura, Ernakulam, a registered dealer under the Central Goods and Services Tax (CGST) Act and the State Goods and Services Tax (SGST) Act, file...