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Kerala High Court Allows Department's Review Petition, Clarifies That Adjudication Following Section 129 Detention of Goods Must Be Completed Under Section 129 and Not Section 130 of the CGST Act — State GST Department vs Faisludeen P.N. (R.P. No. 869 of 2021 in W.P.(C) No. 16357 of 2020)
The original writ petition, W.P.(C).No.16357 of 2020, was filed by Faisludeen P.N., proprietor of P.S. Cements, Arattupuzha P.O., Haripad, Alappuzha, challenging detention proceedings initiated by the State GST Intellige...
Patna High Court Quashes Ex Parte GST Assessment and Appellate Rejection for Violation of Natural Justice, Directs Fresh Adjudication with Additional Pre-Deposit and Interim Protection from Coercive Recovery — Sai Enterprises vs Union of India (CWJC No.2937 of 2022)
Facts of the Case: The petitioner, Sai Enterprises, a proprietorship concern of Bijay Kumar Chourasia, Bhagalpur, was assessed by the Assistant Commissioner of State Tax, Bhagalpur Circle, through an ex parte order dated...
Patna High Court Quashes Ex Parte Best-Judgment Assessment, DRC-07 Demand and Limitation-Barred Appellate Rejection for Violation of Natural Justice, Remands for Fresh Adjudication on Merits — M/s Frontline (NCR) Business Solutions Private Limited vs Union of India (CWJC No.3381 of 2022)
Facts of the Case: The petitioner, M/s Frontline (NCR) Business Solutions Private Limited, Patna, was assessed for the tax period August 2019 through a best-judgment assessment order dated 09.10.2019 under Section 62 of ...
Kerala High Court Declines to Interfere with Section 129(3) Penalty Where Timing of E-Way Bill Generation for Goods Moved by Railway Involved Disputed Questions of Fact; Relegates Assessee to Statutory Appeal — Babu Pulikottil Chakkappan vs State of Kerala (WP(C) No. 6554 of 2022)
Facts of the Case: The petitioner, proprietor of Chakkappan Automobiles, Thrissur, had purchased a CNG kit from a supplier in New Delhi, dispatched by rail from New Delhi Railway Station to Poonkunnam, Thrissur. On 29.11...
Jharkhand High Court Quashes Section 73 Show Cause Notice and Summary Order for Lack of Mandatory Particulars, Holds Form GST DRC-01 Summary Cannot Substitute a Proper SCN — M/s Bla Projects Pvt. Ltd. vs State of Jharkhand (W.P (T) No. 396 of 2021)
Facts of the Case: The petitioner, M/s Bla Projects Pvt. Ltd., a registered dealer under the Jharkhand Goods and Services Tax Act, 2017 engaged in works contracts and mining-related activities, had its GSTR-3B returns fo...
Gujarat High Court Directs Sanction of IGST Refund Along with Duty Drawback Within Two Weeks Where Exporter Had Cured Portal System Errors and No Further Deficiency Was Communicated — M/S. Vansh International vs Union of India (R/Special Civil Application No. 967 of 2022)
Facts of the Case: The petitioner, M/S. Vansh International, an exporter, had filed shipping bills seeking sanction of its IGST refund along with duty drawback and other export entitlements. The refund remained unsanctio...
Kerala High Court Sets Aside Rejection of GST Appeal on Limitation and Pre-Deposit Grounds, Holds Appellate Authority Bound by Earlier Binding Direction on Limitation Exclusion Under Section 107 CGST Act — K.L. Johar & Company vs State Tax Officer (WP(C) No.6662 of 2022)
Facts of the Case: The petitioner, K.L. Johar & Company, an assessee under the Goods and Services Tax Act, 2017, had goods detained and released against a bank guarantee, following which an order under Section 129(3)...
Karnataka High Court Dismisses Department's Writ Appeal, Upholds Single Judge's Order Permitting Assessee to File/Revise TRAN-1 for Transitional Credit Under Section 140 CGST Act — Union of India vs M/s Malnad Projects Private Ltd. (W.A. No.1249/2021)
Facts of the Case: M/s Malnad Projects Private Ltd., a company engaged in works contract activities, had approached the Karnataka High Court in W.P.No.10932/2021 seeking a direction to permit it to file or revise Form GS...
Allahabad High Court Quashes Refund Rejection for Ignoring Supreme Court's COVID-19 Limitation Exclusion Order, Remits for Fresh Speaking Order — Gamma Gaana Limited vs Union of India (WRIT TAX No. 173 of 2022)
The Allahabad High Court has quashed the rejection of a GST refund claim that was turned down purely on the ground of delay, holding that the department had ignored the Supreme Court's suo motu order excluding the COVID-...
Kerala High Court Directs Two-Month Disposal of Pending Stay Petitions and Stays Coercive Revenue Recovery Proceedings Pending Appeal Against GST Assessment Orders — Hotel Sun Beam (Hotel Indraprestha) vs Deputy Commissioner, State GST Department (WP(C) No. 6890 of 2022)
The Kerala High Court has directed the Appellate Authority to decide pending stay petitions against three years of GST assessment orders within two months, and has kept coercive Revenue Recovery proceedings in abeyance i...