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Calcutta High Court Records Withdrawal of Intimation and Consequential Show-Cause Notices After State Concedes Anomaly, Grants Liberty to Issue Fresh Notice — M/s. Century Products & Anr. vs State of West Bengal (WPA No.1503 of 2022)
The Calcutta High Court has disposed of a writ petition after the State GST authorities candidly conceded an inadvertent anomaly in a foundational intimation, resulting in the intimation and two consequential show-cause ...
Delhi High Court Directs Processing of Zero-Rated Export Refund With Interest Within Six Weeks on Department's Failure to Issue RFD-02 Acknowledgment or RFD-03 Deficiency Memo — Mitra Food Products vs Commissioner of Delhi State Goods and Services Tax (W.P.(C) 3637/2022)
The Delhi High Court has directed GST authorities to process a delayed export refund with interest within six weeks, after the department failed to either acknowledge the refund application or issue a deficiency memo wit...
Gujarat High Court Disposes of Writ Against Repeat Bank Attachment Under Section 83 CGST Act After Department Voluntarily Releases Accounts, Records No Finding on Legality of Second Attachment — Subham Traders vs Additional Director General (R/Special Civil Application No. 14706 of 2021)
The Gujarat High Court has disposed of a writ petition challenging a second provisional attachment of the same bank accounts under Section 83 of the CGST/GGST Act after the department itself released the accounts before ...
Madras High Court (Madurai Bench) Follows Its Own Ruling on Indefeasible Transitional Credit, Directs Verification and Manual TRAN-1 Filing or Direct Credit Entry — P.Preetha (M/S.Deshini Yamaha) vs Goods and Service Tax Council (Writ Petition (MD) No.11614 of 2020)
Deciding a companion transitional-credit matter on the same day as its detailed ruling in Avatar Petro Chemicals, the Madurai Bench of the Madras High Court has directed verification and transition of a sole proprietor's...
Madras High Court (Madurai Bench) Holds Pre-GST CENVAT Credit Is Indefeasible, Directs Manual TRAN-1 Filing or Direct Credit Entry Where Portal Glitch Blocked Transition — M/S.Avatar Petro Chemicals Private Limited vs GST Council & Ors. (W.P.(MD) No.7093 of 2020)
The Madurai Bench of the Madras High Court has reaffirmed that unutilised CENVAT credit legitimately earned under the pre-GST regime is an indefeasible right and cannot be denied merely because the GSTN portal failed to ...
Allahabad High Court Disposes of Writ Directing Supplier to Furnish Proof of GST Deposit Before BSNL Releases Withheld GST Component of Bills — Laxmi Electric And Motor Winding Works vs Bharat Sanchar Nigam Ltd. (WRIT TAX No. 1199 of 2021)
The Allahabad High Court has disposed of a writ petition arising out of a dispute between a supplier and Bharat Sanchar Nigam Ltd. (BSNL) over the GST component charged in the supplier's bills, directing release of the w...
Allahabad High Court Quashes GST Registration Cancellation for Vagueness and Breach of Natural Justice, Holds "Bogus" Is Not a Statutory Ground Under Section 29(2) — Apparent Marketing Private Limited vs State of U.P. (WRIT TAX No. 348 of 2021)
The Allahabad High Court has set aside the cancellation of a taxpayer's GST registration, along with the appellate order confirming it, after finding that the show-cause notice and consequent orders were vague, non-speak...
Calcutta High Court Sets Aside State GST Order for Non-Supply of Adverse Documents in Violation of Natural Justice; Remands for Fresh Reasoned Order Within Eight Weeks — M/s Arihant Metallick World vs Assistant Commissioner of State Tax, Bureau of Investigation (WPA No. 2753 of 2022)
Facts of the Case
The petitioner, M/s Arihant Metallick World, challenged an order dated 31.01.2022 passed by the State GST authorities, namely the Assistant Commissioner of State Tax, Bureau of Investigation (South Ben...
Patna High Court Quashes GST Appellate Order and Garnishee Notice for Not Considering Material on Record; Remands Matter Subject to 20% Deposit — M/s Frontline (NCR) Business Solutions Pvt Ltd vs State of Bihar (CWJC No. 3570 of 2022)
Facts of the Case
The petitioner, M/s Frontline (NCR) Business Solutions Private Limited, having its registered office at Fraser Road, Patna, was assessed by the Joint Commissioner of State Tax, Gandhi Maidan Jurisdicti...
Patna High Court Quashes Ex Parte BGST Assessment and Appellate Orders for Want of Natural Justice; Remands Matter Subject to 20% Deposit — Mithilesh Kumar Gupta (M/s Mahabir Drugs) vs State of Bihar (CWJC No. 3663 of 2022)
Facts of the Case
The petitioner, Mithilesh Kumar Gupta, proprietor of M/s Mahabir Drugs, Sakri, Bihar, was subjected to an ex parte order dated 08.03.2020 passed by the Assistant Commissioner of State Taxes, Darbhanga ...