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
Patna High Court Quashes Ex-Parte Section 73 BGST Assessment and Section 107 Appellate Rejection for Violation of Natural Justice; Remands HAV Automobiles' Case with Conditional Pre-Deposit — Civil Writ Jurisdiction Case No.4171 of 2022
Facts of the Case
HAV Automobiles Pvt. Ltd., a company registered under GSTIN 10AACCH5613D1ZD and carrying on
business at Patna, was assessed under Section 73 of the Bihar Goods and Services Tax
Act, 2017 ("BGST Act")...
Jharkhand High Court Quashes DRC-07 Interest Demand Orders for Lack of Section 73 Show-Cause Notice — M/s Narsingh Ispat Limited vs Union of India & Ors (W.P(T) No. 177 of 2021 with W.P(T) No. 1261 of 2020 and W.P(T) No. 161 of 2021)
Facts of the CaseM/s Narsingh Ispat Limited filed three connected writ petitions covering three financial years: W.P(T) No. 1261/2020 (FY 2017-18), W.P(T) No. 177/2021 (FY 2018-19), and W.P(T) No. 161/2021 (FY 2019-20). ...
Kerala High Court Permits Withdrawal of Writ Petition Challenging Section 73 GST Notices with Liberty to File Afresh — Dr. Thottiyil Abdurahiman vs Commissioner of State GST (WP(C) No. 9816 of 2022)
Facts of the CaseThe petitioner, Dr. Thottiyil Abdurahiman, proprietor of Neha Hospital, Kottakkal, Malappuram, had been issued a series of communications by the State GST authorities beginning with a notice dated 3rd Ma...
Gujarat High Court Holds Negative Blocking of Input Tax Credit Under Rule 86A Impermissible Absent Available Credit, Follows Samay Alloys, Orders Ledger Unblocked — Milap Scrap Traders vs State/Commercial Tax Officer (R/Special Civil Application No. 12986 of 2021)
Facts of the CaseThe petitioner, Milap Scrap Traders, through its proprietor, sought unblocking of input tax credit amounting to Rs. 7,68,554 of CGST and Rs. 7,68,549 of SGST, totalling Rs. 15,37,103, which had been bloc...
Rajasthan High Court Holds CBIC Advisory on Voluntary ITC Reversal Cannot Alone Justify Recovery, Disposes Petition with Liberty to Raise All Defences — M/s Ladiwal Jewels & Sons LLP vs Principal Commissioner (D.B. Civil Writ Petition No. 3731/2021)
Facts of the CaseThe petitioners, M/s Ladiwal Jewels & Sons LLP and its authorised signatory, challenged an Advisory Memo dated 1st March 2021 issued by the respondent authorities calling upon the petitioner to volun...
Delhi High Court Directs Reopening of GST Portal for TRAN-1 Filing Following Blue Bird Pure Precedent, Suspending Relief Pending Supreme Court's Decision — Hygiene (India) Pvt. Ltd. vs Union of India & Ors (W.P.(C) 4656/2022)
Facts of the CaseThe petitioner, Hygiene (India) Pvt. Ltd., sought a direction to the respondents to allow it to carry forward, in its electronic credit ledger, transitional input tax credit of Rs. 8,03,555 reflected as ...
Jammu & Kashmir and Ladakh High Court Sets Aside GST Appellate Order for Violating Natural Justice Under Section 169, Remands Appeal for Fresh Consideration — M/S Dar Motors Private Limited vs Union Territory of JK & Ors (WP (C) No. 523/2022)
Facts of the CaseThe petitioner, M/S Dar Motors Private Limited, had filed a statutory appeal under Section 107 of the J&K GST Act, 2017, challenging an order dated 29th December 2020 passed by the State Taxes Office...
Madras High Court (Madurai Bench) Dismisses Writ Against GST Assessment Orders for Laches, Grants Liberty to Dhananjay Timber and Hardware to File Statutory Appeal With Mandatory Pre-Deposit — Tvl.Dhananjay Timber and Hardware vs State Tax Officer (W.P(MD).Nos.5274 to 5276 of 2022)
Facts of the Case
Tvl.Dhananjay Timber and Hardware, a proprietary concern registered as GSTIN 33AIJPM4171B1ZL, filed three connected writ petitions challenging assessment proceedings for the periods 2018–19, 2019–2...
Gujarat High Court Quashes Show Cause Notice Alleging Fraudulent GST Registration Against KRD Enterprise for Lack of Particulars, Permits Department to Issue Fresh Detailed Notice — KRD Enterprise vs State of Gujarat (R/Special Civil Application No. 5934 of 2022)
Facts of the Case
KRD Enterprise, a proprietary concern of Nileepkumar Bhagvandas Rajput registered under GST as GSTIN 24EEMPR1072B1ZO, was served a show cause notice dated 9.3.2022 in Form GST REG-17, calling upon it t...
Gujarat High Court Quashes Vague Show Cause Notice for Cancellation of GST Registration Against Shah Industries for Want of Material Particulars, Grants Liberty to Issue Fresh Notice — Shah Industries vs State of Gujarat (R/Special Civil Application No. 5935 of 2022)
Facts of the Case
Shah Industries, a proprietary concern of Vishal Hastimal Sakaria registered under GST as GSTIN 24ACUPS2114B1ZU, was served a show cause notice dated 2.11.2021 in Form GST REG-17, calling upon it to sh...