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Judicial Discipline Enforced Under Kamlakshi Finance: Bombay High Court Directs Refund of Rs.11.69 Crore, Holding a Subordinate Assistant Commissioner Cannot Reopen and Reject a Refund Claim Already Allowed by the Appellate Authority in Jacobs Solutions India's Case (Writ Petition No.5808 of 2023)
Facts of the Case
The petitioner, Jacobs Solutions India Pvt. Ltd., engaged in exporting engineering consulting services to overseas group entities without payment of GST, claimed a refund of accumulated Input Tax Credi...
Substratum Already Wiped Out: Allahabad High Court Quashes a Rs.28.33 Crore Section 74 GST Assessment Built on Facts Already Rejected in an Earlier, Final Section 130 Confiscation Proceeding in Viabhav Edible's Case (Writ Tax No.812 of 2021)
Facts of the Case
The petitioner, M/s Viabhav Edible Pvt. Ltd., challenged an order dated 17.08.2021 passed under Section 74(9) of the UP GST Act, imposing a total demand of Rs.28,33,67,301.80 comprising tax of Rs.10,59...
Kerala High Court Directs Fresh Hearing on Rs.9.58 Lakh Electronic Credit Ledger Blocking Ordered Without Prior Opportunity, With Automatic Unblocking if Decision Is Delayed — M/S. M J Gold vs Joint Commissioner of State Tax (WP(C) No. 30292 of 2023)
Facts of the CaseM/S. M J Gold, holding GSTIN 32AAOFM7935N1ZM, was informed vide communication dated 04.09.2023 that input tax credit of Rs.9,58,000/- in its electronic credit ledger had been blocked with reference to pu...
Madras High Court Quashes Interest and Penalty on Coal-Seed Trader for Failure to Deal With Classification Dispute Under Exemption Notification, and for Passing Order Before Hearing Notice Date — M/s.Way Irrigation Land Scapping vs Commissioner of CGST (W.P(MD)No.6506 of 2023)
Facts of the CaseM/s.Way Irrigation Land Scapping trades in 'Gloriosa Superba Seed' (Karthigai Flower), a medicinal plant seed, and contended it was exempt from tax under Entry 88 of Notification No.2/2017-Central Tax (R...
Jharkhand High Court Quashes Pre-Resolution GST Demand Under Ghanshyam Mishra But Denies Post-Resolution Management Claim to Old Transitional Credit in ESL Steel Limited vs Principal Commissioner CGST (W.P.(T) No. 1995 of 2023)
Facts of the CaseThe petitioner, M/s ESL Steel Limited, whose corporate insolvency resolution process was completed with NCLT, Kolkata Bench approving M/s Vedanta Limited's resolution plan on 17.04.2018, challenged an Or...
Cash Is Not Stock-in-Trade: Kerala High Court Orders Release of Cash Seized Nearly Three Years Earlier During a GST Search, Reaffirming the Department's Lack of Power to Seize Cash Under Shabu George in T H Fazil's Case (WP(C) No.30522 of 2023)
Facts of the Case
The four petitioners, including T H Fazil, challenged the seizure of cash from their business premises pursuant to seizure memos in Form GST INS-02 dated 22.12.2020, under which amounts of Rs.31,50,000...
Orissa High Court Sets Aside Section 74 OGST Order Passed Without Fresh Show Cause Notice Despite Assessee Filing Multiple Replies, Directs Fresh Hearing — Gyana Ranjan Senapati vs Commissioner of Commercial Taxes & GST (W.P.(C) No.35664 of 2022)
Facts of the CaseGyana Ranjan Senapati challenged an order dated 08.07.2022 passed by the Additional CT & GST Officer, Bhubaneswar-I Circle, under Section 74 of the OGST Act, 2017. The petitioner's Senior Counsel pointed...
Orissa High Court Again Directs GST Litigant to Approach Now-Functional Appellate Tribunal Under Section 112(8) Pre-Deposit in Anjali Sahu vs Commissioner of CT and GST (W.P.(C) No.18415 of 2025)
Facts of the CaseThe petitioner, M/s. Anjali Sahu, challenged an order dated 25 April 2023 passed under Section 73 of the CGST/Odisha GST Act, 2017 for tax periods April 2018 to March 2019, affirmed in appeal on 28 Janua...
Karnataka High Court Disposes of Challenge to GST Registration Cancellation and Appellate Rejection, Directs Assessee to Avail Notified Special Revocation Procedure — Sri Annadurai Muniswamy vs Additional Commissioner, Central Tax (WP No. 3966 of 2023)
Facts of the CaseSri Annadurai Muniswamy, proprietor of M/s Anna Enterprises, holding GSTIN 29CDFPM8841P1ZM, challenged the cancellation of his GST registration by order dated 25.01.2022 passed by the Superintendent of C...
Jharkhand High Court Allows Migration of Unadjusted TDS as Transitional GST Credit Under Section 140(1), Reads Down Rule 117 in Bharat Heavy Electricals Limited vs State of Jharkhand (W.P.(T) No. 2857 of 2023)
Facts of the CaseThe petitioner, M/s. Bharat Heavy Electricals Limited (BHEL), challenged an Order-in-Original dated 15.12.2018 rejecting its claim to migrate Rs.2,39,61,824/- of unadjusted Tax Deducted at Source (TDS) a...