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Madras High Court Quashes GST Registration Cancellation Order and Applies Suguna Cutpiece Centre Conditions for Restoration in Tvl. Thendral Recreation Club vs Commissioner of Commercial Taxes (W.P.(MD) No.23075 of 2023)
Facts of the CaseThe petitioner, Tvl. Thendral Recreation Club, represented by its Secretary, had its GST registration (GSTIN 33AAGAT4058G1Z1) cancelled by order dated 21.03.2023 (Reference No. ZA330323105569Q). The peti...
Best-Judgment Assessments Deemed Withdrawn: Andhra Pradesh High Court Applies Section 62(2) in Akshya Irrigation Products v. Assistant Commissioner of State Tax (WP Nos. 10700, 10702, 10709 & 10675 of 2026)
Facts of the Case
The petitioners, including Akshya Irrigation Products Pvt. Ltd. and its directors, were served with best-judgment assessment orders dated 23.08.2023 (for April, May and June 2023) and 09.10.2023 (for J...
Arbitrator Erred in Refusing GST Claim Amendment: Karnataka HC Allows Highway Contractor to Plead 12% vs 4% Tax Differential in Balakrishna G. Godse (WP No. 104679 of 2023)
Facts of the Case
The petitioner, Shri Balakrishna G. Godse, proprietor of M/s. B.G. Godse Engineers and Contractors, a Class I Contractor, had executed a highway works contract with the State of Karnataka's Public Work...
Kerala High Court Remands ITC-Refund Rejection for Reconsideration Under CBIC Circular Clarifying Section 54(3) Eligibility for Concessional-Rate Outward Supply in Bindu Krishna Kumar vs Central Tax Officer Ernakulam (WP(C) No.30645 of 2021)
Facts of the CaseThe petitioner, proprietress of Calgon Scientific Co., Edappally, Ernakulam, claimed refund of accumulated input tax credit on account of supply of goods at a concessional rate, for October, November and...
Struck-Down Notification Means No Authority to Tax: Madras HC (Madurai Bench) Orders GST Refund on Ocean Freight to South India Krishna Oil and Fats (W.P.(MD).No.19991 of 2023)
Facts of the Case
The petitioner, M/s. South India Krishna Oil and Fats Pvt Ltd, a company incorporated under the Companies Act, 1956 and registered under GST, regularly imports goods, an activity that already attracts ...
Delay Condoned on Costs: Calcutta High Court Restores GST Appeal Dismissed for 11-Month Delay in Mala Panda v. Deputy Commissioner of Revenue (WPA 14235 of 2023)
Facts of the Case
The petitioner, Mala Panda, challenged an order dated 19.04.2023 passed by the appellate authority under the WBGST Act, dismissing her appeal on the sole ground of a delay of more than 11 months in fil...
No Notice, No Retrospective Cancellation: Punjab & Haryana HC Sets Aside GST Cancellation of Bharat Steels for Natural Justice Breach (CWP-12339-2026 (O&M))
Facts of the Case
The petitioner, M/s Bharat Steels, a proprietorship concern, was issued a show-cause notice dated 12.07.2024 proposing cancellation of its GST registration. By order dated 02.09.2024, its registration ...
Following Its Own Precedent: Uttarakhand HC Grants Liberty to Seek Revocation of GST Cancellation for Non-Filing of Returns (WPMS No. 1000 of 2023)
Facts of the Case
The petitioner, a taxable entity registered under the Uttarakhand Goods and Services Tax Act, was aggrieved by cancellation of its GST registration by an order dated 28.10.2022. The sole ground recorde...
Section 129 Penalty Upheld: Calcutta High Court Dismisses Challenge to Detention Order in Steel Crackers Pvt. Ltd. v. State Tax Officer (WPA 13788 of 2019)
Facts of the Case
The petitioner, Steel Crackers Pvt. Ltd., challenged an appellate order dated 15.05.2019 which dismissed its appeal and confirmed an adjudication order dated 20.12.2018 imposing penalty under Section 1...
IRCTC Cannot Withhold GST Refund Pending Its Own Claim: Calcutta HC Orders Refund to Griham Food and Hotel Within Three Weeks (WPO/1053/2023)
Facts of the Case
The petitioner, Griham Food and Hotel Pvt Ltd, had entered into a catering licence contract with the IRCTC, from which it obtained an early and honourable exit by mutual agreement, without any forfeitu...