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Rs. 235 Crore GST Demand Quashed: Allahabad High Court Reads Rule 36(4)'s First Proviso as a Cumulative, Not Monthly, ITC Reconciliation in Vivo Mobile India v. Union of India (Writ Tax No. 433 of 2021)
Facts of the Case
The petitioner, M/s Vivo Mobile India Private Limited, a mobile phone manufacturer at Greater Noida, was assessed by an order dated 07.04.2021 passed under Section 74(9) of the CGST Act, 2017, alleging...
Telangana High Court Remands Second GST Appeal to Confirm Tax-Payment Status After Assessee Could Not Enclose Challan With Appeal Memo in CVK Infrastructure vs Additional Commissioner GST Appeals-II Hyderabad (WP No.22114 of 2023)
Facts of the CaseThe petitioner, M/s CVK Infrastructure Pvt Ltd, represented by its authorised signatory Shri Sriharsha Koshan, had its GST appeal rejected by Order-in-Appeal No. HYD-GST-MD-AP2-041-23-24 dated 20.07.2023...
Refund Rejection for Non-Furnishing of Documents Remanded: Delhi High Court in SRG Plastic Company v. Commissioner, Delhi GST (W.P.(C) 5698/2023)
Facts of the Case
The petitioner, SRG Plastic Company, challenged an appellate order dated 09.11.2022/21.11.2022 which rejected its appeal against an order dated 07.03.2022 of the Proper Officer refusing a GST refund cl...
Kerala High Court Holds ITC Denial on the Sole Ground of GSTR-2A Mismatch Insufficient, Remands for Assessee to Discharge Burden of Proof Under Ecom Gill Coffee Trading in Diya Agencies vs State Tax Officer Kayamkulam (WP(C) No.29769 of 2023)
Facts of the CaseThe petitioner, Diya Agencies, a proprietary concern at Kayamkulam, Alappuzha, challenged an assessment order (Exhibit P-1) for FY 2017-18 that limited its claimed input tax credit of Rs.44,51,943.08/- (...
Delay in Filing Appeal Condoned on 10% Extra Deposit: Andhra Pradesh High Court Remands Tax Dispute in Writ Petition No. 18642 of 2023
Facts of the Case
The petitioner was assessed to tax and penalty of Rs. 41,76,972 under Section 74(1) of the APGST/CGST Act by the Assistant Commissioner (ST) (FAC), Parvathipuram Circle, vide Order No. DIN3722052399259...
Telangana High Court Remands GST Registration Cancellation for Fresh Consideration After Finding the Order Self-Contradictory on Whether Show Cause Notice Was Ever Served in Finman Global vs Union of India (WP No.16866 of 2023)
Facts of the CaseThe petitioner, M/s Finman Global Pvt. Ltd., engaged in financial and business support services and holding GST registration No.36AABCF7703R1Z6 since 19.07.2018, had diligently filed returns until Januar...
Non-Constitution of GST Tribunal Cannot Deprive Statutory Stay: Patna High Court in Mateshwari Construction v. State of Bihar (CWJC No.7013 of 2023)
Facts of the Case
The petitioner, Mateshwari Construction, a partnership firm holding GSTIN 10AAAAM9517H1ZV, sought to avail its statutory remedy of second appeal under Section 112 of the Bihar Goods and Services Tax Ac...
Refund Application Cannot Be Treated Non Est Merely on a Deficiency Memo: Delhi High Court in National Internet Exchange of India v. Union of India (W.P.(C) 871/2022)
Facts of the Case
The petitioner, National Internet Exchange of India (NIXI), a non-profit company registered under GSTIN 07AABCN9308A1ZT engaged in export of internet services and management of the .IN domain registry,...
Allahabad High Court Sets Aside ITC Demand Order Where Assessee Manually Availed Business-Transfer Credit Because Form GST ITC-02 Was Not Live on the Nascent GST Portal in M/S Tikona Infinet Pvt. Ltd. vs State of U.P. (Writ Tax No.859 of 2023)
Facts of the CaseThe petitioner, M/S Tikona Infinet Private Limited, an internet service provider, entered into a Business Transfer Agreement dated 17.08.2017 with M/s Tikona Digital Network Pvt. Ltd. (TDN), under which ...
Notice Missed on the Portal, Assessment Set Aside: Madras HC Grants Kumar Raja Projects a Fresh Hearing on Turnover Mismatch (W.P.(MD).Nos.20614 and 20615 of 2023)
Facts of the Case
The petitioner, Tvl.K.Kumar Raja Projects Private Limited (GSTIN 33AABCK5644G1ZQ), challenged two assessment orders dated 03.02.2023 passed by the State Tax Officer (GST), Nanguneri, Tirunelveli Distri...