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Classification Dispute, Not Evasion: Kerala HC Remands Hand-Sanitizer Penalty Order in Atlantic Care Chemicals (WP(C) NO. 28372 OF 2023)
Facts of the Case
The petitioner, Atlantic Care Chemicals Pvt. Ltd., manufactured hand sanitizers and, for the assessment period April 2020 to June 2021, classified them under Tariff heading 30049088 (medicament) attrac...
Karnataka High Court Issues Mandamus Directing the PMGSY Executive Engineer to Reimburse 12% Additional GST Burden on Completed Road Contract Work Executed Prior to Rate Change, in M.G. Arunkumar vs State of Karnataka (Writ Petition No. 104901 of 2023)
Facts of the CaseThe petitioner, M.G. Arunkumar, a registered civil contractor, was the successful bidder for road works awarded by the Executive Engineer, Project Division (PMGSY), Karwar, under a work order dated 27.09...
Best-of-Judgment Notice on Seigniorage GST Kept in Abeyance: Madras High Court in C. Manogaran v. Commissioner, Commercial Tax Department (W.P.(MD).No.20948 of 2022)
Facts of the Case
The petitioner, C. Manogaran, was granted a quarry lease by the District Collector for rough stone quarrying over 4.00.0 hectares of government poramboke land at Pattur Village, Melur Taluk, for five y...
Coordinate Bench Precedent Prevails Again: Karnataka HC Restores GST Show-Cause Notice Against Hotel Pai Vista (Writ Appeal No.1108 of 2026, arising from WP No.38277/2025)
Facts of the Case
The respondent, M/S. Hotel Pai Vista (a unit of Pai Vaibhav Hotels India Pvt. Ltd., GST Registration No.29AAACP9282G3ZZ), had succeeded before a learned Single Judge in W.P.No.38277/2025, dated 17.12.2...
Rajasthan High Court Dismisses Challenge to Levy of GST on Mining Royalty as Not Surviving, Following Division Bench Precedent in Mahalaxmi Minerals vs Union of India (D.B. Civil Writ Petition No.6853/2022)
Facts of the CaseThe petitioner, Mahalaxmi Minerals, Jaipur, filed the present writ petition challenging the imposition of service tax/GST on royalty paid for mining rights. When the matter was taken up, the learned Addi...
Complaint Withdrawn, Suspension Falls: Karnataka HC Sets Aside GST Suspension Triggered by Partner's Complaint in Narayana M. Bhat (WP No. 104794 of 2023)
Facts of the Case
The petitioner, Sri Narayana M. Bhat, a partner of M/s. Shakti Enterprises (a Petrol and Diesel Bunk Agency/Franchise business with four partners, registered on 25.01.2019), challenged an endorsement d...
No Coercion Found, Penalty Upheld: Patna HC Dismisses Munna Traders' Challenge to Excess ITC Penalty (Civil Writ Jurisdiction Case No.9032 of 2023)
Facts of the Case
The petitioner, M/s Munna Traders, a proprietorship represented by Manoj Kumar, an assessee under the Bihar Goods and Services Tax Act, 2017 ("BGST Act"), challenged interest and penalty of Rs. 3,51,53...
Patna High Court Holds Best-Judgment GST Assessment Order Will Stand Withdrawn Under Section 62(2) Once Assessee Complies With Amnesty Notification in M/s Drug Point Pvt. Ltd. vs Union of India (CWJC No.5414 of 2023)
Facts of the CaseThe petitioner, M/s Drug Point Pvt. Ltd., Patna, was assessed by an order dated 14.12.2021 under Section 62 of the Bihar Goods and Services Tax Act, 2017, on account of failure to furnish returns under S...
GST Registration Restored Despite Missing Amnesty Cut-Off: Madras High Court in 3DOT Energy Pvt. Ltd. v. Commercial Tax Officer (W.P.(MD).No.22336 of 2023)
Facts of the Case
The petitioner, M/s. 3DOT Energy Private Limited, a company engaged in service and maintenance of windmills and holding GSTN 33AAACZ9548B1ZB, had its GST registration cancelled by order dated 24.02.202...
Non-Functioning Supplier Justifies ITC Block: Orissa HC Declines to Interfere with Rule 86A Action Against Bizzare Ispat (W.P.(C) No.25433 of 2023)
Facts of the Case
The petitioner, M/s. Bizzare Ispat Pvt. Ltd., a private limited company registered under the OGST/CGST Act (GSTIN 21AAKCB5795L1Z8), sought a direction to the Commissioner of CT & GST, Cuttack (opposite...