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Karnataka High Court Vacates Multiple Bank Attachment Orders Under Section 79(1)(c) KGST Act on Taxpayer's Undertaking to Pay Balance Within 90 Days in Mindlogicx Infratec Limited vs Deputy Commissioner (WP No. 11054 of 2023)
Facts of the CaseThe petitioner, Mindlogicx Infratec Limited, was assessed GST payable of Rs.52,18,878/- for FY 2017-18 by adjudication order dated 03.03.2023, along with interest of Rs.1,52,02,600/- and penalty of Rs.5,...
Jharkhand High Court Quashes Summary Order In Form DRC-07 Passed Without Proper Show Cause Notice Under Section 73(1) JGST Act, Following NKAS Services Precedent, In M/s Techno Electric & Engineering Company Versus State Of Jharkhand (W.P.(T) No.2249 Of 2023)
Facts of the CaseThe petitioner, M/s Techno Electric & Engineering Company Limited, challenged a Summary Order in Form GST DRC-07 (Reference No.ZD2008210004429, dated 5.8.2021) issued under Rule 142 along with an ord...
Kerala High Court Quashes GST Registration Cancellation Holding Succeeding Officer Must Independently Hear Assessee Before Passing Order in M/s Ajit Associates Architectural Consultants vs Assistant Commissioner (WP(C) No. 41275 of 2022)
Facts of the CaseThe petitioner, M/s Ajit Associates Architectural Consultants Pvt. Ltd., an assessee under the GST Act providing architectural services, regularly filed returns until August 2017 but subsequently default...
Telangana High Court Sets Aside Final GST Assessment Order Passed During COVID Lockdown Without Opportunity, Following Its Own Batch Order In W.P.Nos.21349 Of 2020 In M/s SKI Metal Crafts Versus State Of Telangana (WP No.176 Of 2021)
Facts of the CaseThe petitioner, M/s SKI Metal Crafts Pvt. Ltd., challenged a Final Assessment Order dated 27.03.2020 which showed a balance of Rs.18,04,409.43 despite submission of "C" Forms for the year 2015-16, and so...
Andhra Pradesh High Court Condones Two-Day Delay Beyond Condonable Period In Section 107 GST Registration Cancellation Appeal Due To Chartered Accountant's Lapse, Remits For Fresh Hearing (Writ Petition No.25840 Of 2023)
Facts of the CaseThe petitioner's GST registration was cancelled by order of the 3rd respondent dated 11.03.2023. The petitioner's appeal under Section 107 of the CGST Act, 2017 was filed only on 13.07.2023 and was rejec...
Patna High Court Grants Statutory Stay of Recovery on 20% Deposit Despite Non-Constitution of GST Appellate Tribunal Under Section 112, With Liberty to File Appeal Once Tribunal Is Functional in Ritesh Infratech Private Limited vs Union of India (CWJC No.5316 of 2023)
Facts of the CaseThe petitioner, Ritesh Infratech Private Limited, sought to avail the statutory remedy of appeal against an impugned tax order before the GST Appellate Tribunal under Section 112 of the Bihar Goods and S...
Allahabad High Court Quashes Section 129(3) UP GST Goods Detention Order For Failure To Record Reasons On Driver's Illness Explanation For Expired E-Way Bill In M/S Rateria Laminators Versus Additional Commissioner (Writ Tax No.599 Of 2023)
Facts of the CaseThe petitioner, M/S Rateria Laminators Pvt. Ltd., a registered dealer (GSTIN 19AABCR2147R1ZU) at Kolkata, made an inward supply of HDPE material from GAIL, Auraiya, U.P., generating two e-way bills valid...
Calcutta High Court Directs WBGST Authority to Consider Application for Amendment of GSTR-1 Under Section 38(5) After Inadvertent Filing Error in Techno Waxchem Private Limited vs GST Council (WPA 12590 of 2022)
Facts of the CaseThe petitioner, Techno Waxchem Private Limited, had earlier obtained recall of an order dated 31st July, 2023, which had erroneously released the matter on the mistaken submission of an unauthorised advo...
Telangana High Court Holds Provisional Attachment Under Section 83 CGST Act Ceases After One Year, Directs Banks And Sub-Registrar To Release Properties In Ali Asgar Junagadhwala Versus Union Of India (WP.No.24036 Of 2023)
Facts of the CaseThe petitioners, Ali Asgar Junagadhwala and Kutbuddin Junagadhwala, had their immovable property and bank accounts provisionally attached by order dated 05.01.2021 issued by the Commissioner, Central Tax...
Jharkhand High Court Strikes Down End-User Restriction on SGST Subsidy Under Industrial Policy 2016, Directs Release of Over Rs.117 Crore Reimbursement to Atibir Industries Company Ltd. (W.P.(T) No. 3357 of 2023)
Facts of the CaseThe petitioner, Atibir Industries Company Ltd., an iron and steel manufacturer in Giridih, expanded its unit for production of Sinter and Pig Iron with an investment of Rs. 158.88 crore, commencing comme...