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M/s. [Petitioner] vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Exclusion of Limitation Period Under Section 54 of the CGST Act, 2017 | W.P. No. 30120 of 2021 (23 August 2022)
Facts of the Case
The
petitioner was engaged in the business of trading coal.
The
petitioner claimed entitlement to a refund under Section 54 of the CGST
Act, 2017, the Andhra Pradesh GST Act, and R...
M/s. Coal Trader vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Limitation Exclusion Notification | Sections 54 & 55 of the CGST Act, 2017 | W.P. No. 30152 of 2021 (Judgment dated 23.08.2022)
Facts of the Case
The
petitioner was engaged in the business of trading coal.
It
claimed entitlement to refund of GST paid on eligible supplies under Section
54 of the CGST Act, 2017, read with Rule...
C. Prasannakumaran Unnithan & Leena P. Nair vs GST Council & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Reopening of TRAN-1 & TRAN-2 for Transitional Input Tax Credit under GST
Facts of the CaseThe petitioners, C. Prasannakumaran Unnithan,
Proprietor of M/s. C.B. Electricals, and Leena P. Nair, Proprietrix of
M/s. C.B. Electricals, approached the Kerala High Court seeking relief
regarding th...
T.A. Babu vs State Tax Officer & Others – Kerala High Court Closes GST Writ Petition as Settled | WP(C) No. 27382 of 2020 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, T.A. Babu, approached the Kerala High
Court by filing a writ petition under Article 226 of the Constitution of
India against the State Tax authorities. The petition was filed against th...
M/s. Pearl and Co. vs The Commissioner of Commercial Taxes & Another – Madras High Court Orders Revival of Cancelled GST Registration Despite Delay in Revocation Application | Section 29(2) of the Tamil Nadu GST Act | W.P.(MD) No.19127 of 2022
Facts of the Case
The
petitioner, M/s. Pearl and Co., was a registered GST dealer engaged
in execution of works contracts.
The
petitioner regularly purchased materials from registered and unregister...
C. Prasannakumaran Unnithan vs GST Council & Ors. – Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Re-filing of TRAN-1/TRAN-2 for Transitional Input Tax Credit under Section 140 of the CGST Act, 2017
Facts of the Case
The
petitioners were registered taxpayers who migrated from the pre-GST
indirect tax regime to the GST regime.
They
intended to carry forward eligible input tax credit through Form...
Siemens Ltd. vs Union of India & Ors. | Bombay High Court Directs CBIC to Clarify Transitional ISD Credit Distribution under Section 140 of the CGST Act, 2017 Following Filco Trade Judgment
Facts of the Case
The
petitioners possessed accumulated Input Service Distributor (ISD)
credit under the pre-GST indirect tax regime.
After
the implementation of GST, the petitioners attempted to di...
M/s. Sri Janani Packaging vs Commissioner of Commercial Taxes & Others – Madras High Court | Restoration of GST Registration Cancelled for Non-Filing of Returns | Section 29(2) of the Tamil Nadu GST Act, Article 226 of the Constitution of India
Facts of the CaseThe petitioner, M/s. Sri Janani Packaging, was a
registered GST dealer engaged in business under GST Registration No.
33CFWPK8802H1Z2. The petitioner regularly purchased materials from registered
and ...
Uday Kumar R vs State of Karnataka – Karnataka High Court Denies Anticipatory Bail in GST Officer Impersonation, Cheating, Extortion & Custodial Interrogation Case under Sections 384, 420, 419 IPC & Section 438 CrPC
Facts of the CaseThe complainant, a partner of a Mumbai-based printing firm,
had sent an old printing machine to Bengaluru for repairs through a transport
vehicle. While the vehicle was halted near Dabaspet, two person...
Kumar Chandan vs State of West Bengal & Others – Calcutta High Court Directs Immediate Release of Detained Coal Truck, Holds Mere Suspicion Cannot Justify Detention Without Conclusive Evidence | WPO 2441 of 2022 | Article 226 of the Constitution of India
Facts of the Case
The
petitioner was transporting a consignment of coal from Nagaland to
Madhepura, Bihar.
The
truck was detained by the authorities of the State of West Bengal at the
Assam–...