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Assessment Quashed for Improper Service and Ignoring Multi-Vertical Returns: Madras High Court in Diamond Shipping Agencies v. Assistant Commissioner (ST) (W.P.(MD).No.6874 of 2023)
Facts of the Case
The petitioner, Tvl. Diamond Shipping Agencies Private Limited (trade name Diamond Global Forwarder), challenged an assessment order dated 17.08.2022 for the tax period 2017-18 under GSTIN 33AAACD6487H...
Andhra Pradesh High Court Holds VAT-Regime Turnover Counts Toward the 'Preceding Financial Year' Threshold Under Section 10(1) AP GST Composition Scheme but Remands on Quarter-Miscalculation in Parvathipuram Stainless Steel Articles vs Assistant Commissioner (Writ Petition No.6625 of 2021)
Facts of the CaseThe petitioner, a proprietary concern engaged in the business of stainless steel articles and home appliances at Parvathipuram, Vizianagaram District, was earlier registered under the A.P. VAT Act, 2005,...
GST on Mining Royalty Upheld Again: Rajasthan High Court Dismisses Baba Ramdev Chemical and Mineral v. Union of India (D.B. Civil Writ Petition No. 4542/2023)
Facts of the Case
The petitioner, M/s Baba Ramdev Chemical and Mineral, a partnership firm, challenged show cause notices and assessment orders issued by the GST Department raising a demand of GST on royalty paid to the...
Karnataka High Court Holds Common Show Cause Notices Under Sections 73 and 74 CGST Act Covering Multiple Financial Years Are Legally Permissible, Reversing Single Judge in Chimney Hills Education and Others vs Assistant Commissioner of Central Tax (Writ Appeal No. 1751 of 2024 and Connected Appeals)
Facts of the CaseThis common judgment disposed of six connected intra-Court writ appeals (W.A. Nos. 1751/2024, 1590/2024, 7/2025, 407/2026, 495/2026 and 555/2026) filed by the Revenue under Section 4 of the Karnataka Hig...
Unreasoned Section 74 Order Set Aside for Denial of Personal Hearing: Delhi High Court in TK Elevator India v. Assistant Commissioner (GST) (W.P.(C) 8692/2021)
Facts of the Case
The petitioner, TK Elevator India Private Limited (earlier known as Thyssenkrupp Elevator (India) Private Limited), challenged an order dated 21.06.2021 raising a total GST demand of Rs.9,38,39,317.24....
Four Missed Hearings Defeat Natural Justice Plea: Jharkhand High Court Dismisses Writ Against Service Tax Order in Rajeev Kumar v. Principal Commissioner (W.P.(T) No. 1617 of 2023)
Facts of the Case
The petitioner, a proprietorship engaged in civil construction contract work for government offices in Bihar and Jharkhand, challenged an Order-in-Original dated 07.02.2023 confirming a service tax dem...
Telangana High Court Quashes Garnishee Proceedings for Interest Recovery Issued Without Prior Notice Under Section 73, Holding Section 79(1)(c) Cannot Bypass Adjudication in Kesoram Industries vs Commissioner of Central Tax Medchal (WP No.23431 of 2023)
Facts of the CaseThe petitioner, M/s Kesoram Industries Ltd, Cement Division (Basantnagar, Peddapalli), a public limited company manufacturing 'Birla Shakti' cement, had delayed payment of GST dues owing to financial cri...
Statutory Stay Granted Despite Non-Constitution of GST Tribunal: Patna High Court in Mateshwari Construction v. State of Bihar (CWJC No. 3425 of 2023)
Facts of the Case
The petitioner, Mateshwari Construction, a partnership firm registered under GSTIN 10AAAAM9517H1ZV, sought to avail its statutory remedy of appeal before the GST Appellate Tribunal under Section 112 of...
Chhattisgarh High Court Dismisses GST Appeal-Limitation Challenge After Computing That the Supreme Court's COVID Extension Still Left the Appeal Time-Barred in M/s Farhat Construction vs State of Chhattisgarh (WPT No. 285 of 2022)
Facts of the CaseThe petitioner, M/s Farhat Construction, a proprietorship firm at Bhilai, Chhattisgarh, registered under GST from 01.07.2017, was assessed for short payment of GST amounting to Rs.16,04,845/- (CGST and S...
Assessment Order Stands Withdrawn on Return Filing Under Notification Scheme: Patna High Court in Ashok Kumar Jha v. Union of India (CWJC No. 3995 of 2023)
Facts of the Case
The petitioner, M/s Ashok Kumar Jha, a Saharsa-based proprietorship, was subjected to a best-judgment assessment order dated 23.06.2022 under Section 62 of the Bihar Goods and Services Tax Act, 2017, f...