Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Kerala High Court Upholds Penalty Under Section 73(11) CGST/SGST Act for Non-Payment of Tax Collected from Customers, Dismisses Appeal Despite Notice Citing a Different Sub-Section — M/S. Global Plasto Wares vs Assistant State Tax Officer (W.A. No.1874 of 2023)
Facts of the CaseThe appellant, M/s. Global Plasto Wares, was issued a show cause notice dated 28.02.2022 intimating differential tax dues. It paid the tax on 10.03.2022. By order dated 14.09.2023 (Ext.P5), the first res...
Kerala High Court Directs Expeditious Disposal of Pending Appeal Against GST Registration Cancellation Within Two Months — Green Meadows Agri-Horti Solutions Pvt. Ltd. vs State of Kerala (WP(C) No.35883 of 2023)
Facts of the CaseThe petitioner, Green Meadows Agri-Horti Solutions Pvt. Ltd., held GST registration under GSTIN 32AAFCG1320B1ZL, granted on 17.07.2018. A show cause notice under Rule 22(1) of the CGST Rules was issued o...
Telangana High Court Holds Section 438 CrPC Inapplicable to Persons Summoned Under Section 69 CGST Act, Declines to Restrain DGGI Investigation but Directs Summons Only on Mondays and Fridays Considering Petitioner's Disability — Vemula Yougander vs Union of India (DGGI) (WP No.34106 of 2023)
Facts of the CaseThe petitioner, an accountant rendering services to about 122 companies including filing GST returns and invoices for input tax credit, and stated to be 90% physically challenged, was issued a series of ...
Madras High Court (Madurai Bench) Sets Aside GST Fake-Invoice Demand Order for Want of Notice in Regional Language, Directs Fresh Show-Cause Notice — M/s. VJ Enterprises vs Deputy Commissioner (GST Appeals) (WP(MD) No.28242 of 2023)
Facts of the CaseThe petitioner, M/s. VJ Enterprises (GSTIN 33AASFV5385P1Z3), a scrap purchaser registered under the Tamil Nadu Goods and Service Tax Act, 2017, had claimed Input Tax Credit for FY 2020-21 based on invoic...
Kerala High Court Holds Bar Hotels Owe No Interest on Turnover Tax for IMFL Parcel Sales Where Returns Were Filed and Tax Paid by Prescribed Dates; Quashes Assessment Orders and Remits for Fresh Determination in Queens Tourist Home vs State of Kerala (WP(C) No.38944 of 2022 and Batch)
Facts of the CaseThis batch of 23 writ petitions, led by M/s. Queens Tourist Home and including several other FL3/FL11 bar-hotel licensees across Kerala, challenged interest demands raised by the State GST Department (wh...
Kerala High Court Sets Aside Disallowance of Input Tax Credit for AY 2017-18 over GSTR-2A/3B Mismatch, Grants Fresh Hearing Opportunity — Anaz Abdul Rahiman Kutty and Anr. vs State Tax Officer, State GST Department (WP(C) No.31056 & 31026 of 2023)
Facts of the CaseTwo connected petitioners — Anaz Abdul Rahiman Kutty, proprietor of NAS Medicals, and CVV Trading Company — registered dealers under the CGST/SGST Act, had filed monthly returns in Form GSTR-3B for A...
Karnataka High Court Quashes GST Recovery Notice and Remands Exemption Claim on Defence Training Services Under Notification No.12/2017 — M/S. Hatsoff Helicopter Training P Limited vs State of Karnataka (Writ Petition No.24736 of 2023)
Facts of the CaseM/S. Hatsoff Helicopter Training P Limited provides Bulk Simulator Training Services to helicopter pilots of the Indian Air Force, Army, Navy and other defence establishments, including State Government ...
Personal Hearing Mandatory: Allahabad High Court Sets Aside GST Demand Order for Denial of Hearing Under Section 75(4) in M/S Brijesh Kumar Singh vs State of U.P. (Writ Tax No. 200 of 2023)
Facts of the CaseM/S Brijesh Kumar Singh challenged an order dated 06.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, raising a GST demand exceeding Rs. 27,23,636 for the tax period 2018-19, wi...
Karnataka High Court Declines to Examine Constitutional Validity of Section 16(4) CGST/SGST Act as Challenge Not Pressed; Disposes of Writ with Liberty to Avail Statutory Remedy — M/s. Holebasaweshwar Agro Kendra vs Assistant Commissioner, Commercial Tax Officer (WP No.102203 of 2023)
Facts of the CaseM/s. Holebasaweshwar Agro Kendra, a proprietorship represented by Shri Manjunath, GSTIN 29AJQPD7649R1Z1, filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Sectio...
Orissa High Court Sets Aside Time-Barred GST Appeal Rejections and Remands Matters to Appellate Authority Under CBIC Amnesty Notification No.53/2023-Central Tax — M/s Pravat Kumar Choudhury & Ors. vs Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No.6684 of 2023 and Batch)
Facts of the Case
This batch of about 245 writ petitions, led by M/s Pravat Kumar Choudhury and Ors., was filed before the Orissa High Court by registered dealers challenging first appellate orders passed by the Joint C...