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Calcutta High Court Fixes Ten-Week Deadline for State GST Authority to Complete Investigation and Pass a Reasoned Order on Blocking of Electronic Credit Ledger — Rocky Jaiswal vs Union of India & Ors. (WPA No.3947 of 2022)
Facts of the Case
The petitioner, Rocky Jaiswal, moved the High Court at Calcutta in its Constitutional Writ Jurisdiction, aggrieved by the respondent State GST authority's action of blocking his Electronic Credit Ledge...
Telangana High Court Permits Withdrawal of Writ Challenging Manpower-Supply Tender Notices Issued Without GST Component or Advance Ruling Under Section 97(2), Grants Liberty to File Afresh — Sri Durga Bhavani Enterprises vs State of Telangana (WP No.12984 of 2022)
Facts of the Case
The petitioner, Sri Durga Bhavani Enterprises, a partnership firm represented by its partner, approached the High Court for the State of Telangana under Article 226 of the Constitution against the Stat...
Punjab and Haryana High Court Quashes Section 129 Detention and Bogus-ITC Findings Over Sub-1% Quantity Mismatch, Holds No Intent to Evade Tax and Orders Refund of Fine and Penalty — M/s Raghav Metals vs State of Haryana (CWP No.25057 of 2021)
Facts of the Case
The petitioner, M/s Raghav Metals, engaged in the business of copper wires and copper scraps and registered under the Delhi GST Act, 2017 and the Central GST Act, 2017, sold copper scrap to M/s R.N.T. ...
Calcutta High Court Directs State GST Authority to Complete Pending Investigation and Pass a Reasoned Order Within Ten Weeks on Blocking of Electronic Credit Ledger — Santa Prasad Shaw alias Santa Prasad Jaiswal vs Union of India & Ors. (WPA No.3948 of 2022)
Facts of the Case
The petitioner, Santa Prasad Shaw alias Santa Prasad Jaiswal, approached the High Court at Calcutta under its Constitutional Writ Jurisdiction (Appellate Side) aggrieved by the action of the respondent...
Telangana High Court Directs Reopening of GST Portal or Manual Acceptance of Form GST TRAN-1, Following Its Own Earlier Ruling in W.P.No.3298 of 2019 — Order in W.P.No.6404 of 2022
Facts of the Case
The petitioner in W.P.No.6404 of 2022, before the Telangana High Court, was aggrieved by its inability to file Form GST TRAN-1 to carry forward transitional input tax credit into the GST regime. When t...
Kerala High Court Directs Time-Bound Consideration of Works Contractor's Representation Seeking Reimbursement of GST Burden Arising on a Pre-GST Contract — M/s Span Constructions vs State of Kerala (WP(C) No. 29817 of 2021)
Facts of the Case
Petitioner, M/s Span Constructions, a works contractor, had carried out contract work for the 3rd respondent (Superintending Engineer, PWD Buildings) and completed the same on 26.03.2018. GST came to b...
Calcutta High Court Directs GST Authority to Complete Pending Investigation and Pass a Reasoned Order Within Ten Weeks on Blocking of Electronic Credit Ledger — Mohammed Shahzada vs Union of India & Ors. (WPA 4206 of 2022)
Facts of the Case
Petitioner Mohammed Shahzada was aggrieved by the action of the respondent State GST authority in blocking his Electronic Credit Ledger, and further by the authority's failure to complete the underlyin...
Punjab and Haryana High Court Dismisses Anticipatory Bail and CBI-Transfer Plea, Holding Self-Styled 'Whistle-Blowers' Concealed Their Own Role in a Rs.7-Crore Fake ITC Racket — Manjit Kumar and Others vs Superintendent of CGST Commissioner (CRM-M-5343-2022)
Facts of the Case
Petitioners Manjit Kumar and Hardeep Singh sought anticipatory bail (CRM-M-5343-2022), apprehending arrest pursuant to summons under Section 70 of the Central Goods and Services Tax Act, 2017 in an inv...
Telangana High Court Holds Erroneously-Paid IGST Cannot Be Adjusted Against CGST/SGST, Disagrees With Kerala HC; Directs Compliance With Show Cause Notice, Permits Separate Refund — OLA Fleet Technologies vs Union of India (Writ Petition No. 4210 of 2021)
Facts of the Case
The petitioner, OLA Fleet Technologies Pvt. Ltd., a registered person under the Telangana State Goods and Services Tax Act, leases passenger transport vehicles on rental basis to drivers across differe...
Gujarat High Court Quashes Cancellation of GST Registration and Appellate Rejection for Reliance on Undisclosed Spot-Visit Report, Holds Violation of Natural Justice; Orders Automatic Restoration of Registration — Khodiar Export Import vs State of Gujarat (R/Special Civil Application No. 5220 of 2022)
Facts of the Case
The first writ applicant, Khodiar Export Import, is a proprietary concern engaged in trading tobacco and tobacco products at Borsad, District Anand; the second applicant is its proprietor. The firm was...