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Personal Hearing Wrongly Denied on Section 74 Notice: Punjab & Haryana HC Sets Aside Adverse Orders Against Bhawani Castings (CWP-15288-2023)
Facts of the Case
The petitioner, M/s. Bhawani Castings Pvt. Ltd., sought quashing or reading down of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017 (which denies Input Tax Credit unless the tax charged ha...
Cancellation Order Quashed on Rohit Enterprises Ratio: Bombay HC Restores Shiv Samarth Industries' GST Registration Subject to Cost and Compliance (WRIT PETITION NO. 14089 OF 2024)
Facts of the Case
The petitioner, Shiv Samarth Industries (UDYAM-registered proprietorship, GSTIN 27BQKPB2144K1ZW), represented by its proprietor, challenged three orders: the cancellation of its GST registration by the...
Recovery Must Wait for Appeal: Gauhati HC Stays Coercive Action Against North Eastern IT Consultancy Pending CGST Appeal (WP(C)/4626/2023)
Facts of the Case
M/S North Eastern Information Technology Consultancy Services Private Limited, a company running a computer training institute in Shillong, Meghalaya, was served a demand notice dated 31.10.2019 follow...
Baseless Challenge on Authorization: Calcutta HC Dismisses ATR Malleable Casting's Search-and-Seizure Petition on Verified INS-01 Record (WPA 11167 of 2023)
Facts of the Case
The petitioners, ATR Malleable Casting Pvt. Ltd. & Anr., challenged a search and seizure proceeding initiated by the Inspector of Central Taxes, Headquarters, Anti-Evasion Unit, Haldia CGST & CX Commis...
Frozen Bank Accounts Justify Condoning 25-Day Appeal Delay: Andhra Pradesh High Court Restores Appeal in W.P.No.15490 of 2023
Facts of the Case
The petitioner, a registered dealer under the CGST and SGST Acts, 2017, engaged in the purchase and sale of iron scrap, was subjected to an inspection on 21.01.2023 by the Assistant Commissioner (ST), ...
GST Not Contemplated in Contract: Allahabad HC Directs Railways to Refund Excess GST Deducted from Sanitation Contractor in Nutech Jetting Equipment India (WRIT TAX No. 22 of 2018)
Facts of the Case
The petitioner, M/S Nutech Jetting Equipment India Private Ltd. and Another, was engaged in executing sanitation contracts for the North Central Railway at several stations, including Allahabad, Naini,...
Rs.1.02-Crore Penalty Dispute Relegated to Statutory Appeal: Kerala High Court Orders Vehicle Release on Bank Guarantee in Melethil Mohamed Shameer v. State Tax Officer, Mobile Squad No.III (W.P.(C) No.29782 of 2022)
Facts of the Case
The petitioner's vehicle was detained on 18.08.2022 by the State Tax Officer, Mobile Squad No.III, Karunagappally, on the ground that the required documents did not accompany the transport of goods. Fo...
No Reasoned Finding on Vehicle-Breakdown Explanation: Allahabad High Court Quashes Section 129(3) Seizure Orders and Remits for Fresh Adjudication in M/S Rateria Laminators Pvt. Ltd. v. Additional Commissioner (Writ Tax No.599 of 2023)
Facts of the Case
M/S Rateria Laminators Pvt. Ltd., a Kolkata-based company, made an inward supply of HDPE material from GAIL, Auraiya, Uttar Pradesh, under two invoices dated 06.03.2023, with two e-way bills generated ...
GST Portal Communication Is Valid Service: Kerala High Court Division Bench Upholds Dismissal of Writ Against Unappealed Section 16(2)(c) ITC-Denial Order in S.K. Eldhose v. State Tax Officer (WA No.1380 of 2023)
Facts of the Case
The appellant, a proprietary concern holding CGST and KSGST registration, was served a notice under Section 61 of the GST Act alleging excess input tax credit claimed in 2017-18 in violation of Section...
Cash and Silver Bars Not Liable to Seizure as 'Things' Under Section 67 Absent Reliance in the Show Cause Notice: Delhi High Court Orders Release in Deepak Khandelwal v. Commissioner of CGST, Delhi West (W.P.(C) 6739/2021)
Facts of the Case
The petitioner, proprietor of M/s Shri Shyam Metal and registered under GSTIN 07AGCPK1126B2Z5, was subjected to a search of his residential premises on 28.01.2020 under Section 67(2) of the CGST Act, 2...