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Patna High Court Quashes Ex Parte and Non-Speaking GST Assessment, Appellate and Recovery Orders Against Arihant Enterprises for Violation of Natural Justice, Remands With Conditional Pre-Deposit — M/s Arihant Enterprises vs State of Bihar (CWJC No.4303 of 2022)
Facts of the Case
M/s Arihant Enterprises, a partnership firm carrying on business at Gulabbagh, Purnea, challenged a chain of GST proceedings for the financial year 2019–20: an assessment order dated 18.1.2021 passed...
Karnataka High Court Sets Aside AAAR Ruling Holding Infinera India an ‘Intermediary’ Under Section 2(13) IGST Act and Remands to Authority for Advance Ruling in Light of CBIC’s Clarificatory Circular — Infinera India Pvt Ltd vs Union of India (W.P.No.1899/2021 (T-RES))
Facts of the Case
Infinera India Private Limited, a wholly owned subsidiary of Infinera Corporation, USA, incorporated under the Companies Act, 2013 with its registered office at Bengaluru, sought an advance ruling on w...
Kerala High Court Declines to Rule on Legality of Notice Curtailing 90-Day Redemption Period Under Section 130 CGST Act; Directs Time-Bound Disposal of Pending Section 107 Appeal and Continuation of Interim Stay on Auction — M. Abdul Nazir vs State Tax Officer, SGST (WP(C) No.4690 of 2022)
Facts of the CaseThe petitioner, M. Abdul Nazir, proprietor of M/s A N Trader, Kozhikode, was aggrieved by an order dated 04.12.2021 (Ext.P1) passed under Section 130 of the CGST Act, 2017, confiscating his goods and con...
Karnataka High Court Holds Only 25% Pre-Deposit of Penalty Required Under Proviso to Section 107 CGST Act for Appeal Against Section 129(3) Order; Directs Return of 100% Surety and Bank Guarantee — New Modern Industries vs Commercial Tax Officer (Enforcement)-37 (Writ Petition No.5275/2022 (T-RES))
Facts of the CaseThe petitioner, New Modern Industries, the owner of certain goods, approached the Karnataka High Court under Articles 226 and 227 of the Constitution challenging an order dated 03.03.2022 (Annexure F) is...
Allahabad High Court Orders Immediate Release of Truck Illegally Detained for 18 Months Despite Earlier Quashing of Confiscation Order, Directs Compensation and Imposes Cost on Tax Department — M/S Calcutta South Transport Co. vs State of U.P. (Writ Tax No. 406 of 2022)
Facts of the CaseThe petitioner, owner of truck registration no. HR 55 S 1171, engaged in the business of leasing trucks, had given the vehicle on hire to M/s Aruna Chaleswara Transport Company for carrying goods from De...
Andhra Pradesh High Court Sets Aside Rejection of GST TDS Refund, Remands Matter for Fresh Decision in Light of CBIC Circular on Excess Balance in Electronic Cash Ledger — SIBMOST-TATA Projects Limited (JV) vs Deputy Commissioner (Writ Petition No. 23089 of 2020)
Facts of the CaseThe petitioner, a Joint Venture of SIBMOST-TATA Projects Limited engaged in infrastructure development and registered under GSTIN 37AA0AS5529H1ZZ, was awarded works for Rehabilitation and Upgradation of ...
Andhra Pradesh High Court Upholds Confiscation of Scrap and Vehicle Under Section 130 SGST Act, Holds Sections 129 and 130 Independent of Each Other, But Reduces Fine Amounts on Facts — Unregistered Scrap Dealer vs State Tax Authorities (Writ Petition No. 22975 of 2021)
Facts of the CaseThe petitioner, an unregistered trader dealing in scrap (battery, aluminium, brass and copper scrap) with an annual turnover of about Rs. 20-30 lakhs, was informed by GST officers at the time of rollout ...
Rajasthan High Court Relegates Exporter to Statutory Appeal Under Section 107 CGST Act Over Rejected IGST Refund Claim, Directs Appellate Authority to Decide Within Three Months — M/s. Parag Corporation vs Principal Commissioner, Customs (D.B. Civil Misc. Writ Petition No. 2772/2022)
Facts of the CaseThe petitioner, M/s. Parag Corporation, a proprietorship based in Jaipur engaged in the manufacture and trading of furniture, is registered under the Central Goods and Services Tax Act, 2017 with GSTIN 0...
Tripura High Court Directs Release of Vehicle and Goods Detained for Expired E-Way Bill, Holds Genuine Inter-State Transaction Between Registered Dealers Cannot Be Stopped — Podder & Podder Industries Pvt. Ltd. vs State of Tripura (WP(C) No.285 of 2022)
Facts of the Case
The Petitioner, Podder & Podder Industries Private Limited, engaged in the business of selling construction machinery, sold construction materials to a buyer in Agartala from Silchar, Assam. The goods ...
Orissa High Court Dismisses Anticipatory Bail Application, Holds Allegations of Fake GST Invoices and Fraudulent ITC Claims Require Custodial Interrogation — Rahul Agarwal vs State of Odisha (ABLAPL NO.4308 OF 2020)
Facts of the Case
The Petitioner, Rahul Agarwal, Director of M/s. New Laxmi Steel and Power Private Limited, a company engaged in manufacturing Sponge Iron and TMT Bar through two units, approached the Orissa High Court...