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Delhi High Court Directs Time-Bound Decision on DVAT Refund After TRAN-1 Carry-Forward Rejected in A M Electricals vs Commissioner of State GST (W.P.(C) 4785/2023)
Facts of the CaseThe petitioner, A M Electricals, challenged an order dated 17.02.2023 rejecting its application to carry forward Input Tax Credit by filing Form GST TRAN-1, on the ground that the statutory forms in ques...
Tripura High Court Dismisses Challenge to Rs.34 Lakh Section 74 Demand, Holds Transitional Credit of TDS Under VAT Regime Ineligible as ITC Where Works Contract Falls Within Section 17(5)(c) Bar — M/s Ruchi Infocom Private Limited vs State of Tripura (WP(C) No.362 of 2023)
Facts of the CaseM/s Ruchi Infocom Private Limited, engaged in laying underground gas pipelines and GI installations for Tripura Natural Gas Company Limited (TNGCL), had carried forward excess Value Added Tax deducted at...
No Independent Case Made Out: Rajasthan High Court Grants Anticipatory Bail to a Young Student Implicated Only as an "Active Accomplice" of His Father in an Alleged Rs.7.97 Crore E-Way Bill and GST Evasion Scheme in Ritik Arora's Case (S.B. Criminal Misc. Bail Application No.5830/2022)
Facts of the Case
The petitioner, Ritik Arora, a 20-year-old student, sought anticipatory bail apprehending arrest in a complaint registered under Section 132(1)(a)(f)(h)(j)(k) read with Section 132(1)(l)(i) of the CGST...
Orissa High Court Refuses to Stay Section 63 GST Notice on Mining Royalty, Holds Pending Nine-Judge Reference on Royalty-as-Tax No Ground to Halt Assessment in Mitambini Mishra vs Union of India (W.P.(C) No. 8492 of 2022)
Facts of the CaseThe petitioner, Mitambini Mishra, an individual holding a mining lease for sand quarrying under the Odisha Minor Minerals Concession Rules, 2016, was issued a Demand-cum-Show Cause Notice dated 17.02.202...
Calcutta High Court Directs West Bengal Electricity Distribution Company to Reimburse Contractor's GST Component on Post-GST Era Contract, Rejects Reliance on 'Exclusive of GST' Schedule of Rates — Raa Contractors & Builders Private Limited vs State of West Bengal (WPA No. 14907 of 2023)
Facts of the CaseRaa Contractors & Builders Private Limited sought reimbursement of the GST component, amounting to Rs.14,48,633/-, on bills raised for work executed under a contract awarded on 5th September 2017 by the ...
Patna High Court Holds Purchasing Dealer Cannot Claim Input Tax Credit Where Selling Dealer Failed to Remit Collected GST to Government in Aastha Enterprises vs State of Bihar (CWJC No.10395 of 2023)
Facts of the CaseThe petitioner, M/s Aastha Enterprises, a registered dealer, claimed Input Tax Credit on purchases made from another registered dealer, evidenced by tax invoices and payments through banking channels, wh...
Delhi High Court Sets Aside GST Registration Cancellation and Appellate Rejection for Failing to Disclose Reasons in Show Cause Notice or Order — Sh. Atul Bansal vs Commissioner of Central Tax/GST Delhi (W.P.(C) 4252/2023)
Facts of the CaseSh. Atul Bansal's GST registration was cancelled by order dated 06.06.2022, pursuant to a show cause notice dated 17.05.2022 that cited only 'non-compliance of any specified provisions in the GST Act or ...
Bail Granted Despite Rs.11.62 Crore Evasion Allegation: Allahabad High Court Releases an Accused in a Clandestine Sales GST Case, Noting He Was Not the Firm's Proprietor and That Investigation Was Already Complete in Vivek Mishra's Case (Criminal Misc. Bail Application No.13703 of 2023)
Facts of the Case
The applicant, Vivek Mishra, sought bail in a complaint case registered by the Directorate General of GST Intelligence (DGGI), Ghaziabad, under Section 132(1)(a) of the CGST Act, 2017. A search on 11.1...
Andhra Pradesh High Court Restores GST Registration Cancelled Without Particulars of Alleged Fraud in Writ Petition No.22623 of 2023
Facts of the CaseThe petitioner challenged an order dated 03.08.2023 cancelling its GST registration, issued pursuant to a show-cause notice dated 12.06.2023 that alleged (i) registration obtained by fraud/wilful misstat...
Allahabad High Court Sets Aside Rs.26 Lakh GST Demand for Denial of Mandatory Personal Hearing Under Section 75(4), Following Bharat Mint & Allied Chemicals — M/S B L Pahariya Medical Store vs State of U.P. (Writ Tax No. 981 of 2023)
Facts of the CaseM/S B L Pahariya Medical Store challenged an assessment order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, raising a demand of over Rs.26 lakhs for the tax period July ...