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Second Window for Transitional Credit: Jharkhand High Court Permits Filing of Form TRAN-1 Under the Supreme Court's Filco Trade Centre Directions Reopening the GST Common Portal, Even Though the Writ Petition Predated That Ruling in R P M Associates' Case (W.P.(T) No.2557 of 2022)
Facts of the Case
The petitioner, M/s R P M Associates, sought a direction permitting it to file Form GST TRAN-1 to carry forward transitional credit from the pre-GST regime into its electronic credit ledger. Its repres...
Madras High Court Restores GST Registration Cancelled Just Days Outside Amnesty Notification Cut-Off, Applying Suguna Cut Piece Precedent — M/s.ALM Engineering & Co. vs Assistant Commissioner (ST) (W.P.(MD).No.17972 of 2023)
Facts of the CaseM/s.ALM Engineering & Co., a construction company voluntarily registered under GST No.33ABNFA2958F1ZF, could not file returns for six months as its accountant, instructed to file NIL returns, failed to d...
Andhra Pradesh High Court Admits Manually Filed GST Appeal Rejected for Want of Notification, Holding Portal Glitch Justified Manual Filing in Writ Petition No.20327 of 2023
Facts of the CaseThe petitioner challenged an order dated 29.11.2022 rejecting its appeal on the technical ground that the appellate authority was not empowered to admit an appeal filed manually under Rule 108(1) of the ...
Chhattisgarh High Court Declines to Quash Third Section 73 Show Cause Notice on RCM Liability for Environment and Development Cess, Holds Assessee Has Adequate Remedy of Filing Reply — South Eastern Coalfields Limited vs Principal Commissioner CGST (WPT No. 85 of 2023)
Facts of the CaseSouth Eastern Coalfields Limited, a Public Sector Undertaking and subsidiary of Coal India Limited holding GST Registration No. AADCS2066EST003, challenged a third show cause notice dated 16.01.2023 issu...
Government's Own Default Cannot Deny Statutory Stay: Patna High Court Directs That a Taxpayer Be Extended the Section 112(9) Stay on Payment of 20% Pre-Deposit Even Though the GST Appellate Tribunal Has Not Been Constituted in Maa Rajeshwari Construction's Case (CWJC No.9500 of 2023)
Facts of the Case
The petitioner, M/s Maa Rajeshwari Construction Pvt. Ltd., sought to avail its statutory remedy of appeal before the GST Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act aga...
Kerala High Court Partly Modifies Provisional Attachment of Bank Accounts to Let Firm Continue Business Pending GST Adjudication in S.R Traders vs Additional Director General, DGGI (WA No.1250 of 2023)
Facts of the CaseThe appellant, M/S S.R Traders, a partnership firm, had its immovable properties and bank accounts provisionally attached by the first respondent (Directorate General of GST Intelligence) under the CGST ...
Patna High Court Dismisses Writ Alleging Hacking of GST Portal Credentials, Holds Unsubstantiated Fraud Claim an Afterthought and Assessee Bound by Alternative Appellate Remedy — Suraj Shoe House vs Union of India (CWJC No.3769 of 2023)
Facts of the CaseSuraj Shoe House, a small footwear business, was subjected to an inspection on 08.06.2022, following which it received a show cause notice demanding IGST of Rs.6,48,86,945/- with 15% interest and equal p...
Rajasthan High Court Disposes of Bar Associations' PIL on Non-Constitution of GST Appellate Tribunal With Liberty to Revive in Rajasthan Bar Federation vs Union of India (D.B. Civil Writ Petition No. 11167/2019 and 16346/2019)
Facts of the CaseTwo connected Public Interest Litigations, filed respectively by the Rajasthan Bar Federation and the Jaipur Tax Bar Association, had been pending before the Rajasthan High Court, Jaipur Bench, for nearl...
Notice Silent, Cancellation Cannot Be Retrospective: Punjab and Haryana High Court Quashes a GST Registration Cancellation Order That Antedated Its Own Show Cause Notice Without Any Warning of Retrospective Effect in DNC Infrastructure's Case (CWP-11932-2026)
Facts of the Case
The petitioner, DNC Infrastructure Private Limited, challenged an order dated 25.04.2022 cancelling its GST registration with retrospective effect, pursuant to a show cause notice dated 04.04.2022. On ...
Allahabad High Court Quashes Rs.19 Lakh GST Demand Where Assessing Authority Marked Personal Hearing Column as 'Not Applicable', Reaffirms Mandatory Hearing Under Section 75(4) — M/S Brijesh Kumar Singh vs State of U.P. (Writ Tax No. 198 of 2023)
Facts of the CaseM/S Brijesh Kumar Singh challenged an order dated 26.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, raising a demand exceeding Rs.7,81,494/- in the order (with the petitioner'...