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Gujarat High Court Quashes Vague and Non-Speaking GST Registration Cancellation Order, Revives Registration and Remits Matter for Denovo Proceedings Under Section 29 CGST Act and Rule 22 — Sing Traders vs State of Gujarat (R/Special Civil Application No. 6315 of 2022)
Facts of the Case
The petitioner, Sing Traders, was registered under the Gujarat Goods and Services Tax Act, 2017 bearing GSTIN 24CDCPR3552B1ZX. The State Tax Officer, Ghatak-13, Ahmedabad, issued a show cause notice da...
Jharkhand High Court Disposes of Writ on Utilisation of Personal Ledger Account Credit Under Section 140 CGST Transitional Provisions, Permits Petitioner to Pursue Refund Application Before Competent Authority — Shriram Power & Steel Pvt Ltd vs Union of India (W.P (T) No. 619 of 2019)
Facts of the Case
The petitioner, Shriram Power & Steel Private Limited, Ramgarh, had a credit balance of Rs. 1 crore lying in its Personal Ledger Account (PLA) under the erstwhile Central Excise Act, 1944. On the i...
Gujarat High Court Directs Appellate Authority to Hear and Dispose of Section 107 CGST Appeal Against Section 130 Confiscation Order Within 15 Days After Three-Year Pendency — JCT Limited vs State Tax Officer (R/Special Civil Application No. 6633 of 2022)
Facts of the Case
The petitioner, JCT Limited, was the owner of goods that were detained under Section 129 of the CGST Act, 2017, following which a final order of confiscation was passed in Form GST MOV-11 under Section...
Madras High Court (Madurai Bench) Disposes of Writ Challenging GST Rate Show Cause Notice on Bus Body Building, Directs Assessing Authority to Consider CBIC Circular No. 52/26/2018-GST Before Passing Fresh Order — PEETEE Coach Builders Pvt Ltd vs Union of India (W.P.(MD) No. 2133 of 2021)
Facts of the Case
The petitioner, PEETEE Coach Builders Private Limited, Karur, engaged in bus body building, received a show cause notice dated 15.12.2020 from the Commissioner of GST & Central Excise, Tiruchirapal...
Orissa High Court Condones Delay and Directs Reconsideration of Revocation of Cancelled GST Registration of Sri Manoranjana Panda's Proprietorship, Subject to Compliance With Section 30 CGST Act and Rule 23 Requirements Within Two Weeks (W.P.(C) No. 7407 of 2022)
Facts of the Case
The petitioner, Sri Manoranjana Panda, proprietor of M/s. Raghunath Traders, holding GSTIN/UIN 21BLDPP8023R2ZQ, had his GST registration cancelled by the Superintendent of Bhadrak Circle by order dated...
Gujarat High Court Directs Bank to Release Mahakali Enterprises' Account, Holding That the Provisional Attachment Order Under Form GST DRC-22 Had Outlived Its One-Year Statutory Life and Was No Longer in Force (R/Special Civil Application No. 6482 of 2022)
Facts of the Case
Mahakali Enterprises, through its proprietor Rakesh Mathursingh Thakor, challenged the legality and validity of a provisional attachment of its bank account, passed by the Commissioner, CGST, Gandhinag...
Kerala High Court Quashes Section 129(3) Tax and Penalty Order Against Greenlights Power Solutions Over a Formatting-Related Date Discrepancy in the E-Way Bill, Holding the Error Was a Minor Discrepancy Covered by CBIC Circular No. 64/38/2018 (WP(C) No. 7716 of 2021)
Facts of the Case
Greenlights Power Solutions, a validly registered GST dealer engaged in electrical contract works, was transporting goods from Ernakulam to a hospital site in Assam after paying the requisite tax. The ...
Madurai Bench of Madras High Court Disposes M/S Kalpaka Chemicals Pvt Ltd vs Commissioner of GST & Central Excise, Madurai, Directing Disposal of the Petitioner's Representations Within Eight Weeks After Hearing (W.P.(MD) No.5986 of 2022)
Facts of the Case
M/S Kalpaka Chemicals Private Limited, Thoothukudi, represented by its Managing Director Shri S. Ganesan, had submitted representations dated 10.12.2021 and 15.02.2022 to the Commissioner of GST & Cent...
Allahabad High Court Disposes M/S M.M. Traders vs State of U.P. and Seven Connected Writ Petitions on Blocking of Input Tax Credit Under Rule 86A, Directing Assessees to First Raise Objections Before the Authorised Officer Under Rule 86A(2) of the CGST/UPGST Rules
Facts of the Case
Eight connected writ petitions, led by M/S M.M. Traders vs State of U.P. (Writ Tax No. 212 of 2022), along with Writ Tax Nos. 950 of 2021, 297, 298, 299, 307, 310 and 287 of 2022, came up together befo...
Alternate Remedy Available: Andhra Pradesh High Court Disposes Writ Petition Against CTD Assessment Order, Grants Liberty to File Statutory Appeal Under Section 107 of the APGST Act Within Two Weeks With No Coercive Recovery Till Then — Petitioner vs Commercial Tax Department (Writ Petition No.9077 of 2022)
Facts of the Case
The petitioner filed this writ petition before the High Court for the State of Andhra Pradesh challenging an assessment order bearing CTD AO.No.ZH371121OD96731, dated 05.11.2021, passed by the 2nd resp...