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
Punjab & Haryana High Court Directs CBIC to Decide Representation on Inter-State Transfer of Unutilised Input Tax Credit on Branch Relocation Within Two Months in Locon Solutions Pvt. Ltd. vs Union of India (CWP-6882-2022 (O&M))
Facts of the Case
The petitioner, Locon Solutions Pvt. Ltd., a service provider registered at Gurugram, Haryana, was earlier registered under the Central Goods and Services Tax Act, 2017 with its headquarters at Mumbai,...
Patna High Court Quashes Section 73 BGST/CGST Demand and Non-Speaking Appellate Rejection for Violation of Natural Justice, Remands for Fresh Adjudication Subject to 10% Additional Pre-Deposit in Gammon Engineers and Contractors Pvt. Ltd. vs State of Bihar (CWJC No.3729 of 2022)
Facts of the Case
The petitioner, Gammon Engineers and Contractors Pvt. Ltd., an incorporated company with a branch office at Patna Airport, Patna, Bihar (GSTIN 10AAECN8067D1ZR), was assessed by the Assistant Commission...
Patna High Court Quashes Cryptic, Non-Speaking Appellate Order Rejecting GST Appeal Under Form DRC-07 Demand, Restores Appeal and Condones Delay in Madan Kumar vs State of Bihar (CWJC No.4763 of 2022)
Facts of the Case
The petitioner, Madan Kumar, a proprietor/civil contractor operating from Ladugarh, Janakinagar, Purnea, Bihar (GSTIN 10CJRPK6948RIZA), was assessed by the Deputy Commissioner of State Taxes, Purnea Ci...
Patna High Court Quashes Ex Parte GST Demand Under Section 73/74 BGST Act and Appellate Rejection on Limitation for Violation of Natural Justice; Remands with Conditional Pre-Deposit in Hraday Kumar Yadav vs Union of India & Ors (CWJC No.4153 of 2022)
Facts of the Case
The petitioner, M/s Hraday Kumar Yadav, a sole proprietorship firm based at Piluwaha, Supaul, Bihar, represented by its proprietor Mr. Hraday Kumar Yadav, was subjected to proceedings under Section 73 ...
Calcutta High Court Directs IRCTC to Reconsider Refund of GST Component in Licence Fee Following Mutual Cancellation of Catering Contract, Holding Refusal Devoid of Reasons — Griham Food & Hotel Private Limited vs Union of India (WPO 1732 of 2022)
Facts of the Case
The petitioner, Griham Food & Hotel Private Limited, had entered into a catering/licence contract agreement dated 11th August, 2017 with IRCTC for the unit JA-HWH(OC). The contract was later brou...
Patna High Court Quashes Non-Speaking Rejection of Section 107 GST Appeal Arising From GSTR-2A Input Tax Credit Mismatch, Remands With Additional 10% Pre-Deposit — Gammon Engineers and Contractors Pvt Ltd vs State of Bihar (CWJC No. 3742 of 2022)
Facts of the Case
The petitioner, Gammon Engineers and Contractors Pvt. Ltd., a company with a branch office at Kautilya Nagar, Patna, holding GSTIN 10AAECN8067D1ZR, was assessed by the Assistant Commissioner of State...
Patna High Court Quashes Sections 73/74 BGST Order on GSTR-7 TDS Mismatch and Limitation-Barred Rejection of Appeal, Directs Fresh Adjudication With Additional 10% Pre-Deposit — M/s Hraday Kumar Yadav vs Union of India (CWJC No. 4181 of 2022)
Facts of the Case
The petitioner, M/s Hraday Kumar Yadav, a sole proprietorship firm at Piluwaha, P.S. Jadia, Supaul, Bihar, faced proceedings before the Assistant Commissioner of State Tax, Circle Supaul, on the grou...
Patna High Court Quashes Cryptic Non-Speaking Rejection of GST Appeal in Form GST APL-04 for Breach of Natural Justice, Remands With Additional 10% Pre-Deposit — Shree Ranisati Teletech Pvt Ltd vs State of Bihar (CWJC No. 4710 of 2022)
Facts of the Case
The petitioner, Shree Ranisati Teletech Pvt. Ltd., a company registered at Kotwali Jamal Road, Patna, holding GSTIN 10AARCS7697B1Z3, had been assessed by the Joint Commissioner, State Tax, Patna West...
Patna High Court Quashes Ex-Parte Section 74 BGST Demand of Rs.7,91,709 Over GSTR-7 TDS Mismatch for Violating Natural Justice, Remands With 20% Pre-Deposit Condition — M/s Renu Kumari vs Union of India (CWJC No. 4434 of 2022)
Facts of the Case
The petitioner, M/s Renu Kumari, a sole proprietorship firm registered at Mahmadpur Baya, District Muzaffarpur, Bihar, through its proprietor Mrs. Renu Kumari, challenged proceedings initiated by the...
Patna High Court Quashes Ex-Parte GST Demand Order in Form DRC-13 and Summary of Order in Form DRC-07 for Violation of Natural Justice, Remands to Assessing Authority With 20% Pre-Deposit Condition — Durain Industries Limited vs State of Bihar (Civil Writ Jurisdiction Case No. 4578 of 2022)
Facts of the Case
The petitioner, Durain Industries Limited, Patna, challenged an ex-parte order dated 25.02.2022 passed by the Joint Commissioner of State Taxes, Kadam Kuan Circle, Patna, in Form GST DRC-13, along with...