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Provisional Attachment Lapses by Efflux of Time: Telangana High Court Holds Section 83 Order Ceased to Operate After One Year in Ali Asgar Junagadhwala v. Union of India (Writ Petition No.24036 of 2023)
Facts of the Case
By order dated 05.01.2021, the third respondent provisionally attached three bank accounts and an immovable property belonging to the petitioners under Section 83 of the CGST Act, 2017. Under Section 8...
Cancellation on DGGI's Direction Without Independent Application of Mind Set Aside: Kerala High Court Orders Fresh, Independent Adjudication in Muhammad Salmanul Faris K v. Superintendent, CGST (WP(C) No. 25716 of 2023)
Facts of the Case
The petitioner's GST registration was cancelled by order dated 20.04.2023 on the ground that he had issued invoices and bills to other dealers without actual supply of goods or services, enabling those...
Section 70 Summons Power in Fake-ITC Inquiry Upheld: Patna High Court Dismisses Challenge With Costs of Rs.25,000 in Morlatis Engineering and Construction Pvt. Ltd. v. Union of India (DGGI) (CWJC No.809 of 2026)
Facts of the Case
Morlatis Engineering and Construction Private Limited, registered under the Central/Bihar GST Act with Form GST REG-06 registration dated 07.02.2019, received multiple notices and summonses from the Di...
Consultant's Default in Filing Returns Not Fatal: Uttarakhand High Court Permits Revocation Application Under Section 30 CGST Act in M/S Shyam Narayan Prasad v. Commissioner, CGST (WPMS No.2619 of 2023)
Facts of the Case
The petitioner, a partnership firm carrying on business as M/S Shyam Narayan Prasad and registered under the CGST Act, 2017, had its registration cancelled by order dated 15.03.2023 for failure to furn...
69-Day Appeal Delay Condoned Because GST Appellate Tribunal Not Constituted: Andhra Pradesh High Court Remands Section 74 Appeal on 10% Additional Pre-Deposit in Mandavalli Venkateswara Rao v. Union of India (Writ Petition No.18639 of 2023)
Facts of the Case
The petitioner, registered under GSTIN 37AAOPR4812K1Z6, was assessed to tax and penalty of Rs.41,76,972 under Section 74(1) of the APGST/CGST Act. The petitioner's first appeal against the assessment o...
Section 74 GST Demand Set Aside for Denial of Mandatory Personal Hearing: Allahabad High Court (Lucknow) Applies Mohini Traders Precedent in Party Time Hospitality vs. State of U.P. (Writ Tax No. 176/2023)
Facts of the CaseParty Time Hospitality, proprietor Smt. Punita Gupta, challenged an order dated 16.11.2021 confirming a demand under Section 74 of the GST Act and a further order dated 04.08.2023 dismissing the conseque...
False Route and Origin Statement Establishes Intent to Evade Tax: Uttarakhand High Court Upholds Section 130 Confiscation Order in Kartar Singh v. Commissioner, Uttarakhand State GST (Writ Petition No. 924 of 2023)
Facts of the Case
The petitioner, owner and driver of a vehicle transporting TMT bars for M/s Om International Company, West Delhi, to a consignee in Lakhimpur, Uttar Pradesh, under a sale invoice dated 14.01.2023, was ...
Non-Speaking GST Cancellation Order Quashed for Want of Reasons: Patna High Court Directs Reconsideration and Flags Amnesty Notification 3/2023 in M/s Umesh Bricks vs. State of Bihar (CWJC No. 6460/2023)
Facts of the CaseM/s Umesh Bricks, through its proprietor Umesh Mahto, challenged an order dated 26.07.2021 cancelling its GST registration, passed in Form GST REG-19 by the Assessing Officer, before the Patna High Court...
Denial of Personal Hearing Voids Section 74 Demand Even Where Statutory Appeal Was Time-Barred: Allahabad High Court in M/S Santosh Traders v. State of U.P. (Writ Tax No.174 of 2023)
Facts of the Case
M/S Santosh Traders was served a show cause notice under Section 74 of the GST Act alleging short payment of tax for the period April 2018 to March 2019, culminating in a demand order dated 14.07.2021 ...
Suo Motu GST Registration Cancellation Remanded for Fresh Hearing: Telangana High Court Sets Aside Appellate Order in M/s. Vemuri Kaveri Travels vs. Superintendent of Central Tax (Writ Petition No. 36174/2022)
Facts of the CaseM/s. Vemuri Kaveri Travels, a partnership firm engaged in passenger transport by bus, had its GST registration suo motu cancelled on 29.07.2020 for failure to file returns for a continuous period of six ...