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Telangana High Court Remands GST Registration Revocation Denial, Holding Cancellation Must Be Exercised With Circumspection in SRR Enterprises vs Additional Commissioner Appeals (Writ Petition No.25671 of 2023)
Facts of the CaseThe petitioner, SRR Enterprises, challenged an order dated 08.08.2023 (Order-in-Appeal No. HYD-GST-MD-AP2-071-2023-24) rejecting its appeal against revocation of cancellation of its GST registration, the...
Madras High Court Quashes Compensation Cess Demand Order for Failing to Consider Reconciled GSTR-3B Returns and Eligible Input Tax Credit, Remits for Fresh Adjudication — M/s.Vishnu Trading vs Additional Commissioner of CGST (W.P.(MD).No.18707 of 2023)
Facts of the CaseM/s.Vishnu Trading, engaged in trading steaming (non-coking) coal under GSTIN 33AALFV4390F1Z0, underwent a departmental audit that found discrepancies for the periods 2017-18 through 2019-20. While the p...
Electronic Filing Counts for Limitation: Andhra Pradesh High Court Restores a GST Appeal Rejected for Delay, Holding That the Online Filing Date Governs Under Section 107 and Not the Later Date of Physical Copy Submission in Neospark Drugs' Case (Writ Petition No.23426 of 2023)
Facts of the Case
The petitioner, M/s Neospark Drugs and Chemicals Private Limited, challenged an order rejecting its appeal (Order-in-Appeal No.GUN-GST-000-APP-004-23-24) against an assessment order (O.C.No.120/2022-20...
Patna High Court Again Quashes GST Registration Cancellation Order for Want of Reasons in Maa Construction vs State of Bihar (CWJC No.6300 of 2023)
Facts of the CaseThe petitioner, Maa Construction, was aggrieved by cancellation of its GST registration by order dated 01.04.2022, followed by rejection of its delayed appeal. As with the connected Umesh Bricks matter d...
Calcutta High Court Declares Blocking of Electronic Credit Ledger Beyond One Year Under Rule 86A(3) Has Lost Its Force, No Fresh Extension Order Having Been Passed — M/s. AD Ideas Private Limited vs State of West Bengal (W.P.A. 18066 of 2021)
Facts of the CaseM/s. AD Ideas Private Limited challenged the blocking of its electronic credit ledger, which had been ordered by the GST authorities on 21st August 2021 under Rule 86A of the CGST Rules, 2017. The petiti...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Self-Contradictory Recording That Ignored Assessee's Reply in Writ Petition No.12193 of 2023
Facts of the CaseThe petitioner, a sole proprietorship based in Hindupur, Andhra Pradesh, challenged an Assessment Order dated 26.04.2023 (Form GST DRC-07, DIN3713022325782) confirming demand of penalty and interest unde...
Patna High Court Dismisses Writ Against Section 73 BGST Order, Holds Assessee's Own Laxity in Ignoring Notices Bars Extraordinary Relief and ITC Rectification Sought Beyond Section 39(9) Timeline — Ritesh Kumar vs State of Bihar (CWJC No. 7231 of 2023)
Facts of the CaseRitesh Kumar challenged an order dated 11.08.2022 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 by the Assistant Commissioner of BGST, Danapur Circle, Patna. The petitioner claime...
Void Ab Initio Cannot Be Cured by Limitation: Bombay High Court Quashes a Non-Speaking GST Registration Cancellation and the Rejection of Its Revocation Application, Rejecting the Appellate Authority's Limitation Bar in Skva Rubber Solution's Case (Writ Petition No.17755 of 2024)
Facts of the Case
The petitioner, Skva Rubber Solution Private Limited, a company trading in crumb rubber granulate, obtained GST registration No.27AAYCY5660F1ZQ on 09.07.2018 in Maharashtra. Due to financial difficulti...
J&K and Ladakh High Court Disposes of Batch of Industrial Units' GST Incentive Petitions Per Supreme Court's Hero Motocorp Framework in Jindal Drugs and Connected Matters (OWP No.1426/2018 and Connected)
Facts of the CaseThis common order of the High Court of Jammu & Kashmir and Ladakh at Jammu disposed of a batch of writ petitions filed by several industrial units in the Kathua/Samba region, including Jindal Drugs P...
Andhra Pradesh High Court Sets Aside Higher GST Demand on Construction Services After Assessing Officer Ignored Assessee's Submitted One-Time Tax Option Form, Remands for Fresh Verification (WP No.26140 of 2022)
Facts of the CaseThe petitioner, a registered taxpayer under the GST Act, 2017 engaged in construction of residential buildings, faced inspection by the 2nd respondent upon authorisation from the Joint Commissioner (ST),...