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Karnataka High Court Allows Writ Petition and Directs GST Authorities to Permit Filing of Revised TRAN-2 Return Beyond the Rule 117 Time Limit Due to Technical Glitch — M/s Akshaya Agro Sales Pvt. Ltd. vs Union of India (Writ Petition No.3754/2022)
The Karnataka High Court has once again directed GST authorities to permit a taxpayer to file a revised
TRAN-2 return beyond the statutory time limit, applying the relief already granted to the same petitioner in
an ea...
Gujarat High Court Holds ASSET Examination Services Provided by Educational Initiatives to Schools Exempt from GST Under Entry 66(b)(iv) of Notification No.12/2017-Central Tax (Rate); Quashes AAAR Order and Restores Advance Ruling in Favour of Assessee — M/s Educational Initiatives Pvt. Ltd. vs Union of India (R/Special Civil Application No. 16476 of 2021)
The Gujarat High Court, in a detailed ruling on the scope of the education-services exemption under GST, has
held that assessment services supplied by an ed-tech company to schools for conducting the "ASSET"
(Assessmen...
Gujarat High Court Quashes Rs. 85.37 Crore GST Recovery Order Under Section 74, Directs Fresh Refund Determination Under Rule 89(4B) Using the Department's Own Input-Output Ratio Formula — Messers Filatex India Ltd vs Union of India (R/SCA No. 13491 of 2021 with SCA No. 17703 of 2021)
Facts of the Case
The petitioner, Messers Filatex India Ltd. (GSTIN 24AAACF0027B1ZM), a
manufacturer of textile yarns, filed refund claims of unutilised Input Tax Credit (ITC) for
exports made between January 2018 and...
Kerala High Court Clarifies That Absence of Tax Evasion Is Not a Necessary Ingredient for Section 129 CGST Detention Proceedings, Allows Department's Review to Delete Contrary Observation — State of Kerala vs Navas Karimbil Aliyar (RP No. 144 of 2022 in WP(C) No. 26960 of 2021)
Facts of the Case
The respondent, Navas Karimbil Aliyar, proprietor of B Style Trading Company, Kottayam, had
succeeded before a Single Judge of the High Court of Kerala at Ernakulam in
WP(C) No. 26960 of 2021, where,...
Patna High Court Quashes Ex Parte GST Demand Order for Denial of Fair Hearing and Absence of Reasons; Remands Matter Subject to 20% Pre-Deposit — Ratneshwari Prasad Thakur vs State of Bihar (CWJC No. 2762 of 2022)
Facts of the Case
The petitioner, Ratneshwari Prasad Thakur, a resident of Muzaffarpur, Bihar and a registered
person under GSTN 10ACAPT7136Q2ZA, approached the High Court of
Judicature at Patna under Article 226 of t...
Patna High Court Restores GST Appeal Rejected Solely for Delay in Filing Certified Copy, Applies Supreme Court's Covid Limitation Extension Order, Remands Input Tax Credit Dispute for Fresh Decision on Merits — M/s Prakash Sinha (Prakash Vigyapan) vs Union of India (CWJC No.2845 of 2022)
Facts of the Case
The Petitioner, M/s Prakash Sinha, proprietor of Prakash Vigyapan and registered under GSTIN 10ARXPS0896E2ZD, had its claim for input tax credit rejected by order dated 31.01.2020 and consequential ord...
Patna High Court Quashes Ex Parte GST Assessment and Appellate Rejection for Violation of Natural Justice and Failure to Consider Section 50 Amendment, Remands With Deposit Conditions and Directs De-Freezing of Bank Account — Sai Enterprises (Bijay Kumar Chourasia) vs Union of India (CWJC No.2516 of 2022)
Facts of the Case
The Petitioner, Sai Enterprises, a proprietorship of Bijay Kumar Chourasia registered under GSTIN 10AFHPC6919C1Z3, challenged an appellate order dated 09.09.2021 passed by the Additional Commissioner, ...
Calcutta High Court Sets Aside GST Appellate Orders for Failure to Send Hearing Notice to Registered Email Address, Remands for Fresh Hearing Within Eight Weeks Without Opinion on Merits — Sumit Kariwala vs Deputy Commissioner of State Tax & Ors (W.P.A. 90 of 2022 with WPA 93 of 2022)
Facts of the Case
The Petitioner, Sumit Kariwala, challenged two orders of the State GST appellate authority — one dated 17th September, 2021 in Appeal Case No. A-90/GST/KSC/BH/20-21 (subject matter of W.P.A. 90 of 20...
Punjab and Haryana High Court Sets Aside GST Refund Rejection Passed Without Notice and Contrary to Circular No.159/15/2021-GST, Remands Matter to Adjudicating Authority Within Eight Weeks — Toray Industries (India) Private Limited vs Union of India (CWP-3175-2022)
Facts of the Case
The Petitioner, Toray Industries (India) Private Limited, had its refund claim under GST rejected by the Adjudicating Authority. The Petitioner challenged the rejection order before the High Court on t...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation, Directs Compliance With Section 30 CGST Act and Rule 23 OGST Rules — Basanta Kumar Palita vs Commissioner, CT & GST, Odisha (W.P.(C) No.4892 of 2022)
Facts of the Case
The Petitioner, Basanta Kumar Palita, held GST registration bearing GSTIN 21BYAPP8300D2Z0. The Opposite Party No.2 issued a Show Cause Notice dated 03.02.2020 under the Central Goods and Services Tax A...