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Jharkhand High Court Holds Notice Under Section 46 JGST Act Is Mandatory Before Best-Judgment Assessment Under Section 62, Quashes Assessment, DRC-07 and Appellate Order, Directs Unblocking of Rs.2.88 Crore ITC in M/s Vinman Constructions Limited vs State of Jharkhand (W.P.(T) No. 786 of 2021)
Facts of the Case
The petitioner, M/s Vinman Constructions Limited, a construction company acting through its Director Sri Manoranjan Das, was registered under the Jharkhand Goods and Services Tax Act, 2017 (JGST Act) i...
Calcutta High Court Holds Provisional Bank Attachment Under Section 83(2) CGST Act Lapses Automatically After One Year, Disposes of Writ Petition in Pushpendra Singh vs Superintendent, Range VI (CGST & CX), Shyambazar Division, Kolkata North Commissionerate & Ors. (WPA No.13724 of 2019)
Facts of the Case
The petitioner, Pushpendra Singh, challenged an order of provisional attachment of his bank account dated 13th May, 2019, passed by the Superintendent, Range VI (CGST & CX), Shyambazar Division, Kolkat...
Patna High Court Quashes Ex Parte GST Interest and Demand Orders for Violating Natural Justice, Remands to Assessing Authority on Additional 10% Pre-Deposit and Directs De-Freezing of Bank Account in Sai Enterprises (Bijay Kumar Chourasia) vs Union of India & State of Bihar (Civil Writ Jurisdiction Case No.2314 of 2022)
Facts of the Case
The petitioner, Sai Enterprises, a proprietorship concern of Bijay Kumar Chourasia based at Sikandarpur, Mirjanhat, Bhagalpur, Bihar, holding GSTIN 10AFHPC6919C1Z3, challenged an order dated 25.02.2020...
Chhattisgarh High Court Directs State PMGSY Authorities and NRIDA to Decide Contractor's Representation for GST Reimbursement Within 60 Days in M/s Kushwaha Construction Company vs State of Chhattisgarh & Ors. (WPC No. 1019 of 2022)
Facts of the Case
The petitioner, M/s Kushwaha Construction Company, a road-construction contracting firm registered at Shantinagar, Jagdalpur, District Bastar, Chhattisgarh, through its Director Shri Dilip Kumar Kushwa...
Calcutta High Court Sets Aside GST Refund Rejection Founded on Limitation, Applies Supreme Court's Covid-19 Limitation Extension, Directs Fresh Decision on Merits Within Eight Weeks in Md. Ershad Alam vs Assistant Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. (W.P.A. 2301 of 2022)
Facts of the Case
The petitioner, Md. Ershad Alam, challenged two orders dated 24th December, 2020 and 18th November, 2021 passed by the respondent GST authority — the Assistant Commissioner of Revenue, State Tax,...
Allahabad High Court Holds Pre-Deposit Under Section 107(6)(b) UPGST Act Is 10% of Disputed Tax Amount, Not Total Disputed Amount; Sets Aside First Appellate Order in M/S Durga Rai Vijay Kumar, Samour Bazar vs State Of U.P. And 2 Others (Writ Tax No. 460 of 2020)
Facts of the Case
The petitioner, M/S Durga Rai Vijay Kumar, Samour Bazar, was subjected to an original order dated 22.11.2017 passed by the Deputy/Assistant Commissioner, Mobile Squad, First Unit, Chandauli, under the ...
Madras High Court (Madurai Bench) Dismisses Challenge to GST Recovery on Temple Auction Tender, Holds Successful Bidder Who Participated Cannot Resist Tax Condition, Directs Section 54 Refund Route if Exemption Applies — K.Veerapathiran vs The Commissioner, HR&CE (W.P.(MD) No.3128 of 2018)
Facts of the Case
The petitioner participated in a tender-cum-auction, dated 25.01.2018, conducted by the 4th
respondent, Arulmigu Kottai Mariamman Thirukovil, Dindigul, for allotment of a stall to sell "Delhi
Appalam...
Gujarat High Court Declines to Interfere With Form GST MOV-11 Confiscation Orders Citing Statutory Appeal Under Section 107, Clarifies Provisional Release Under Section 67(6) Remains Available Pending Appeal — M/S SS Enterprise vs Commissioner of State Taxes (C/SCA/3800/2022 with SCA Nos. 3834, 3835, 3836, 3838 of 2022)
Facts of the Case
M/S SS Enterprise and four connected writ-applicants challenged individual orders of confiscation
of goods and conveyance passed against them in Form GST MOV-11 by the concerned
authority under the G...
Gujarat High Court Quashes Unreasoned Rule 86A Order Blocking Rs.97.17 Lakh Input Tax Credit, Holds Recording of Reasons and Post-Decisional Hearing Are Mandatory Safeguards — M/s New Nalbandh Traders vs State of Gujarat & 2 others (R/SPECIAL CIVIL APPLICATION NO. 17202 of 2021)
Facts of the Case
The petitioner, a proprietary concern trading in M.S. Scrap for over 13 years, purchased scrap from
its supplier, M/s. Anmol Enterprise, between 22.12.2020 and 27.03.2021, against tax invoices,
weigh...
Calcutta High Court Grants Liberty to Claim Transitional Input Tax Credit via GSTR-3B Following TRAN-1 Portal Glitch, Applying Das Auto Centre Precedent Under Section 140 GST Law — M/s. RSD Natural Resources Pvt. Ltd. vs State of West Bengal & Ors. (W.P.A. 1904 of 2022)
Facts of the Case
M/s. RSD Natural Resources Pvt. Ltd. sought a direction permitting it to file Form GST TRAN-1 to
carry forward, into its electronic credit ledger, transitional credit of Value Added Tax, Central
Exci...