Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
Kerala High Court Holds Section 80 CGST Act Instalment Facility Unavailable for Tax Due Under Self-Assessed Returns; Directs Registration Continuation on Full Payment Within One Month — Muhammed Basheer vs Union of India (WP(C) No. 16343 of 2021)
Facts of the Case
The petitioner, proprietor of Ampure Technologies, a dealer registered under the State Goods and Services Tax Act, 2017, executed water-supply works for Anganwadis and schools across panchayats in Mala...
Kerala High Court Holds Bona Fide Inadvertent Error in GST TRAN-1 Filed During Nascent GST Regime Cannot Deny Transitional Input Tax Credit; Directs Revision of TRAN-1 and Filing of TRAN-2 — M/S G & C Infra Innovations vs Union of India (WP(C) No. 14096 of 2019)
Facts of the Case
The petitioner, M/s G & C Infra Innovations, a dealer in iron and steel products previously registered under the Kerala Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, held an unutilized...
Patna High Court Quashes Unreasoned Section 73(9) BGST Demand Order for Violating Natural Justice; Remands Matter Subject to 20% Deposit — M/s Aishra Technofab Engineers vs Union of India (CWJC No. 3212 of 2022)
Facts of the Case
The petitioner, M/s Aishra Technofab Engineers, a partnership firm with its principal office at Patliputra Industrial Area, Patna, registered under GSTIN 10ABMFA5949H1ZF, challenged an order dated 18.0...
Patna High Court Condones COVID-Related Appeal Delay, Quashes Ex Parte GST Order and Appellate Rejection for Natural Justice Violation, Remands With 20% Pre-Deposit Condition — Frontline (NCR) Business Solutions Pvt Ltd vs Union of India (CWJC No. 3605 of 2022)
Facts of the Case
Frontline (NCR) Business Solutions Private Limited's appeal (Appeal Case No. GST/GM-46/19-20) against an original order dated 12.09.2019 (Order No. 1045) passed by the Joint Commissioner of State Tax, ...
Madras High Court (Madurai Bench) Grants Timber Trader Liberty to File Belated GST Appeal Without Reference to Limitation on Payment of Mandatory Pre-Deposit — Tvl. Dhananjay Traders vs State Tax Officer (W.P. (MD) No. 4083 of 2022)
Facts of the Case
Tvl. Dhananjay Traders, a timber business (GSTIN 33AAIFD2563P1Z5), challenged an order dated 19.02.2021 for assessment year 2017-18. Its premises were inspected by the Enforcement Department on 10.09.2...
Patna High Court Quashes Ex Parte GST Demand and Appellate Rejection for Violating Natural Justice, Remands Matter Subject to 20% Pre-Deposit — Shri Sai Chandra Infrawell Pvt Ltd vs State of Bihar (CWJC No. 3681 of 2022)
Facts of the Case
Shri Sai Chandra Infrawell Pvt. Ltd. challenged an appellate order dated 10.08.2021 passed by the Additional Commissioner of State Taxes (Appeals), West Division, Patna, in Appeal Case No. GST/PTC-73/2...
Delhi High Court Disposes Writ Challenging Section 50 CGST Interest on Gross Tax Liability, Following CBIC's Administrative Instruction Restricting Recovery to Net Cash Tax Liability — M/S Sugoi Motors Pvt Ltd vs Union of India (W.P.(C) 2163/2020)
Facts of the Case
M/s Sugoi Motors Pvt Ltd challenged an order dated 12.02.2020 passed by the Superintendent (CGST), Range 98, New Delhi, and a Notification dated 10.02.2020 issued by the CBIC, concerning recovery of in...
Jharkhand High Court Directs GST Department to Decide Pending Section 161 Rectification Application and Unblock ITC Within Six Weeks — Prabha Energy Private Limited vs State of Jharkhand (W.P.(T) No. 3247 of 2020)
Facts of the Case
Prabha Energy Private Limited, registered under the Goods and Services Tax Act, 2017, was inspected on 1st December 2018 and asked to furnish documents under Section 71 of the JGST Act. It furnished pu...
Madras High Court (Madurai Bench) Allows Refund of Unutilised Input Tax Credit to SEZ Unit on Zero-Rated Supply, Holds Second Proviso to Rule 89(1) Does Not Bar Refund Claim by Recipient — M/s ATC Tires Private Limited vs Joint Commissioner of GST & Central Excise (Appeals) (W.P.(MD) No. 949 of 2022)
Facts of the CaseM/s ATC Tires Private Limited, having a Special Economic Zone (SEZ) manufacturing unit at Gangaikondan, Tirunelveli, and an Export Oriented Unit at Dahej, Gujarat, challenged Order-in-Appeal No.151/2021-...
Calcutta High Court Division Bench Quashes Retrospective GST Registration Cancellation for Relying on Undisclosed Site-Visit Material Beyond the Show Cause Notice — Raj Kumar Mondal vs Assistant Commissioner of State Tax, Monoharkatra and N.S. Road Charge (MAT 80 of 2022)
Facts of the CaseRaj Kumar Mondal filed an intra-court appeal, along with IA No. CAN 1 of 2022, before a Division Bench of the High Court at Calcutta against an order dated 19.01.2022 in WPA 507/2022, by which the learne...