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Delhi High Court Corrects Unexplained Retrospective Cancellation of GST Registration to Requested Date in Parshant Timber vs Commissioner of Delhi GST (W.P.(C) 1734/2023)
Facts of the CaseThe petitioner, Parshant Timber, had applied via Form GST REG-16 for cancellation of its GST registration (GSTIN 07AKMPG7225K1ZW) with effect from 31.07.2021, on the ground of discontinuance of business....
Telangana High Court Dismisses Second Challenge to IGST Erroneous-Refund Recovery Notice, Holds Proper Officer Duly Complied With Pre-Show-Cause Consultation Directions in Nektar Therapeutics (India) Pvt Ltd vs Union of India (WP No.22584 of 2023)
Facts of the CaseThe petitioner, Nektar Therapeutics (India) Pvt Ltd, a wholly owned subsidiary of Nektar Therapeutics Inc., USA, providing R&D services exclusively to its US parent, had earlier succeeded in W.P.No.1...
Patna High Court Sets Aside Non-Speaking GST Registration Cancellation Order for Failing to State Reasons in Form GST REG-19, Following Manoj Kumar Sah Precedent in Ariskon Pharma Pvt. Ltd. vs State of Bihar (CWJC No.3577 of 2023)
Facts of the CaseThe petitioner, M/s Ariskon Pharma Pvt. Ltd., Patna, challenged the cancellation of its GST registration vide order dated 04.08.2021, and the subsequent dismissal, on grounds of delay, of its appeal agai...
Jharkhand High Court Quashes GST DRC-07 Summary Demand Order Issued Without Detailed Show-Cause Notice or Adjudication Order Under Section 73, Following Nkas Services Precedent in Shree Ram Agrotech vs State of Jharkhand (W.P.(T) No. 163 of 2023)
Facts of the CaseThe petitioner, M/s Shree Ram Agrotech, a sole proprietorship registered under GST Registration No. 20AHGPS1438K1ZE and engaged in trading ferrous waste and scrap, challenged a Summary Order in Form GST ...
Jharkhand High Court Quashes Ex-Parte ITC Reversal Order Passed Without Supplying Relied-Upon Documents or Hearing in Ujjain Steel Processors vs State of Jharkhand (W.P.(T) No. 2972 of 2021)
Facts of the CaseThe petitioner, M/s. Ujjain Steel Processors, a partnership firm registered under GST (registration no. 20AAEFU1474E1ZM) and engaged in trading of iron and steel, purchased steel worth Rs.34,00,571/- (in...
Patna High Court Holds Section 62 Best-Judgment Assessment Should Stand Withdrawn on Verified Compliance With GST Amnesty Notification in Kumar Piyush Construction Pvt. Ltd. vs State of Bihar (CWJC No.5387 of 2023)
Facts of the CaseThe petitioner, Kumar Piyush Construction Pvt. Ltd., Patna, was assessed under Section 62 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) by an order dated 12.10.2019, on the ground of failure t...
Input Tax Credit Is a Right, Not a Casualty of a PAN Error: Madras High Court Directs the Department to Ascertain and Grant Input Tax Credit Despite a Registration Data Mismatch That Could Only Be Fixed by Fresh Registration in Alpha Minerals & Chemicals' Case (W.P.(MD) No.6363 of 2022)
Facts of the Case
The petitioner, Alpha Minerals & Chemicals, a partnership firm registered under GST, discovered that while registering, its GST Registration Certificate (Form GST REG-06) had erroneously captured t...
No Reasons Recorded, Order Quashed: Patna High Court Sets Aside a GST Registration Cancellation Passed in Form GST REG-19 Without Recording Any Reasons, Following Its Own Precedent on Non-Speaking Orders in Mahendra Pd. Singh and Bros' Case (Civil Writ Jurisdiction Case No.3566 of 2023)
Facts of the Case
The petitioners, Mahendra Pd. Singh and Bros (a partnership firm) and its partner Rakesh Kumar Sinha, challenged the cancellation of GST registration by order dated 23.02.2021. An appeal against the ca...
The Aggrieved Person Prevails: Bombay High Court Holds That a Transporter Can Appeal Its Own Section 129 Detention Order Even Though the Consignee Paid the Confirmed Tax and Penalty to Secure Release of the Goods in Stanship Logistics' Case (Writ Petition No.6744 of 2021)
Facts of the Case
The petitioner, M/s Stanship Logistics Pvt. Ltd., a transporter registered under the CGST Act, was transporting a consignment of split air conditioners imported by its customer, M/s Blue Star Ltd. When...
Sanctioned But Never Paid: Kerala High Court Resolves an Electronic Credit Ledger Technical Bottleneck by Directing the Assessee to File Form GST DRC-03 So a Sanctioned Input Tax Credit Refund Can Finally Be Released in HLL Lifecare's Case (WP(C) Nos.20324 & 20321 of 2023)
Facts of the Case
The petitioner, M/s HLL Lifecare Ltd., a Government of India enterprise, had filed applications for refund of accumulated Input Tax Credit, with equal amounts automatically debited from its Electronic ...