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Belated Production of E-Way Bills Cannot Cure Detention: Kerala High Court Upholds Section 129 Penalty in EVM Passenger Cars India v. State of Kerala (WP(C) No. 10565 of 2018)
Facts of the Case
The petitioner, M/s. EVM Passenger Cars India Pvt. Ltd., a Volkswagen dealer at Thiruvananthapuram, challenged a penalty order (Exhibit P9) passed under Section 129 of the Kerala Goods and Services Tax...
Service on Advocate Is Deemed Service on Client: Allahabad HC Upholds Limitation-Barred Rejection of Manoj Steel Traders' GST Appeal (WRIT TAX No. 391 of 2021)
Facts of the Case
The petitioner, M/S Manoj Steel Traders, a registered dealer in iron and steel, had its goods intercepted on 18.03.2018 for want of Part-I of the e-way bill, leading to detention and a notice under Sec...
Orissa High Court Condones Delay in Seeking GST Registration Revocation Under Rule 23 OGST Rules Following Mohanty Enterprises Precedent in Ranjit Bhoi vs Superintendent CGST and Central Excise Bhubaneswar (W.P.(C) No.9700 of 2026)
Facts of the CaseThe petitioner, Ranjit Bhoi, had his GST registration cancelled by order dated 29.08.2025, pursuant to a show cause notice dated 24.05.2025, under the Central Goods and Services Tax Act, 2017. The petiti...
Portal Glitch No Bar to ITC Transition Claim: Allahabad HC Directs ITC-01 Filing for Anupam Electricals (WRIT TAX No. - 881 of 2023)
Facts of the Case
The petitioner, M/S Anupam Electricals And Electronics, a proprietorship registered under the GST Act (GST TIN 09AEXPA7281G121), was initially registered under the Composition Scheme for FY 2022-23, bu...
Notice Blocking ITC Set Aside for Failing to Cite Rule 86A: Telangana High Court in M/s. A.S.E. India v. Union of India (WP No. 4756 of 2023)
Facts of the Case
The petitioner, M/s. A.S.E. India, a partnership firm at Hyderabad, challenged a notice dated 02.12.2022 issued by the Assistant Commissioner of State Tax, Afzalgunj-Maharajgunj Circle, blocking its In...
"Registration Is Cancelled" Is Not a Reason: Gauhati HC Quashes GST Cancellation for Total Non-Application of Mind (WP(C)/5014/2023)
Facts of the Case
The petitioner, Mohammad Rofiqul Islam, was granted registration under the CGST Act, 2017 vide certificate dated 29.08.2019. On account of financial hardship, he could not file his returns, leading to ...
Kerala High Court Holds GST Is Payable in Addition to Quoted Tender Price Where Bid Documents Required Rates Excluding GST, Applying Sebastian Jose Precedent, in EKK Infrastructure Limited vs Kerala State Transport Project (WP(C) No.12471 of 2021 and Connected)
Facts of the CaseThe petitioner, EKK Infrastructure Limited, a construction company, was awarded two road contracts by the Kerala State Transport Project (KSTP) under the World Bank-funded Kerala Rebuild Initiative — u...
Pre-GST and Post-GST Claims Are Distinct: Kerala HC Permits State Tax Officer's Fresh Liquidation Claim Against Albana Engineering (O.P.(C) No.903 of 2023)
Facts of the Case
The petitioner, the State Tax Officer, Kerala State Goods and Services Tax Department, had filed a claim before the liquidator (2nd respondent) of M/s Albana Engineering (India) Pvt. Ltd., a company in...
Personal Hearing Mandatory Before Refund Rejection: Uttarakhand HC Quashes Inverted-Duty Refund Denial (WPMS No.2302 of 2023)
Facts of the Case
The petitioner sought refund of tax accumulated in its Electronic Credit Ledger on account of the inverted duty structure, for the period July 2020 to May 2022. This refund application was rejected by ...
Cancellation Order Quashed for Non-Application of Mind: Karnataka High Court in Vijayakumar T.M. v. Commissioner of GST (WP No. 480 of 2023 (T-RES))
Facts of the Case
The petitioner's GST registration was cancelled by order dated 20.04.2022 passed by the second respondent, and his subsequent appeal under Section 107(1) and 107(4) of the CGST Act was dismissed on the...