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Allahabad High Court Directs Acceptance of Offline TRAN-1/TRAN-2 Application Filed on Deadline Amid Portal Glitch in Tara Steel Centre Rampur vs Union of India (Writ Tax No. 570 of 2023)
Facts of the CaseThe petitioner, M/S Tara Steel Centre Rampur, challenged an order dated 06.02.2023 of the Deputy Commissioner, State Tax (GST), U.P., refusing to entertain its revised Form Tran-1/Tran-2 application, fil...
Kerala High Court Division Bench Dismisses Appeal Against Rejection of Time-Barred GST Registration Cancellation Challenge, Reaffirms Statutory Finality Bars Writ Where Appeal Was Filed Beyond Condonable Limitation — Penuel Nexus Pvt. Ltd. vs Additional Commissioner Headquarters (WA No. 1383 of 2023)
Facts of the CasePenuel Nexus Pvt. Ltd., a direct marketing company, had its GST registration cancelled by the respondents (Ext.P2 order) after it was unable to file returns on time due to disruption caused by the Covid-...
Reply Ignored, Order Quashed: Karnataka High Court Partly Allows a Challenge to a Section 73(9) GST Adjudication Order for Failing to Consider the Assessee's Timely Reply, Restoring Proceedings to the Original Notice Stage in Marquee Agriventures' Case (Writ Petition No.19769 of 2023)
Facts of the Case
The petitioner, Marquee Agriventures Private Limited (formerly Relobridge Relocations Private Limited), challenged an order of adjudication dated 20.07.2023 passed under Section 73(9) of the CGST/KGST ...
Allahabad High Court Sets Aside Section 129 Detention Penalty as Corrected Tax Invoice Was Produced Before Seizure Order in Galaxy Enterprises vs State of U.P. (Writ Tax No. 1412 of 2022)
Facts of the CaseThe petitioner, M/S Galaxy Enterprises (GSTIN 09AAPFG6376E1ZY), a manufacturer and seller of laminated papers, dispatched goods from Muzaffarnagar to Rajasthan under tax invoice, e-way bill and GR. The c...
Patna High Court Sets Aside Non-Speaking GST Registration Cancellation Order That Failed to Assign Reasons in Form GST REG-19, Directs Reconsideration — M/s Jyoti Electricals vs Union of India (CWJC No.3070 of 2023)
Facts of the CaseM/s Jyoti Electricals, a sole proprietorship in Patna, was aggrieved by cancellation of its GST registration vide order dated 11.07.2022 (Annexure-2), against which an appeal was pending before the appel...
Karnataka High Court Remands IGST Export Refund Rejection for Specific Finding on Service Rendition in Workplace Options India vs Union of India (Writ Petition No. 12914 of 2020)
Facts of the CaseThe petitioner, M/S Workplace Options Private Limited, had entered into an Intercompany Master Services Agreement dated 12.07.2015 with its US-based group company, M/s Workplace Options India Pvt. Ltd., ...
Jharkhand High Court Quashes Rejection of Refund of Tax Paid Under Wrong Head as Time-Barred, Applies CBIC Circular Extending Limitation for Section 77 Refund Claims — M/s Gajraj Vahan Private Limited vs State of Jharkhand (W.P.(T) No. 1801 of 2021)
Facts of the CaseM/s Gajraj Vahan Private Limited had, admittedly, made payment of GST under the wrong tax head, a scenario governed by Section 77 of the CGST Act, 2017. The petitioner's application for refund of excess ...
Cryptic Reasons Cannot Sustain Suspension: Delhi High Court Quashes a GST Registration Suspension Notice That Merely Stated "Ceased to Be Liable to Pay Tax" Without Any Supporting Particulars, Restoring the Registration in Rishiraj Aluminium's Case (W.P.(C) 4125/2023)
Facts of the Case
The petitioner, Rishiraj Aluminium Private Limited, challenged a show cause notice dated 13.03.2023 whereby its GST registration was suspended and it was called upon to show cause why the registration ...
Madras High Court Sets Aside Ex-Parte GST Assessment on Consultant-Transition Explanation, Conditions Relief on 25% Pre-Deposit in EPR Loganathan and Company vs Deputy State Tax Officer (W.P.(MD)No.12176 of 2026)
Facts of the CaseThe petitioner, Tvl.EPR Loganathan and Company, challenged an assessment order dated 11.03.2026 passed under Section 73 of the TNGST Act, 2017 for the assessment year 2020-21, along with the consequentia...
Telangana High Court Again Quashes GST Registration Cancellation Passed Before Notified Hearing Date, Reiterates Show Cause Notice on ITC Must Disclose Quantum and Period — M/s Creative Enterprises vs Deputy State Tax Officer (Writ Petition No.17608 of 2023)
Facts of the CaseM/s Creative Enterprises, Hyderabad, challenged the cancellation of its GST registration in Form GST REG-19 dated 01.07.2023, passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, alleging...