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Vague Show-Cause Notice Cannot Sustain Retrospective Cancellation of GST Registration: Gujarat High Court Quashes SCN and Cancellation Order, Restores Registration in Manmish Traders Private Limited vs State of Gujarat (R/Special Civil Application No. 6721 of 2022)
Facts of the Case
The petitioner, Manmish Traders Private Limited (GSTIN 24AAGCM6660D2ZL), was issued a show-cause notice dated 07.12.2021 in Form GST REG-17/31 by the Commercial Tax Officer, Ghatak 25 (Kalol), Range-7,...
Gujarat High Court Declines to Entertain Writ Against GST DRC-07 Order Citing Statutory Appeal Under Section 107, Directs Time-Bound Disposal in M/S Kapson Iron And Steel LLP vs State of Gujarat (R/Special Civil Application No. 6737 of 2022)
Facts of the Case
The writ-applicant, M/S Kapson Iron And Steel LLP, challenged an order passed by the Proper Officer in Form GST DRC-07 dated 29.12.2021, raising a grievance, among others, that it was not granted an op...
Transitional Credit Cannot Be Denied for Inability to File TRAN-1 After a Fire Accident: Madurai Bench of Madras High Court Directs Verification and Restoration of Input Tax Credit in M/s Vetrivel Explosives Pvt Ltd vs Union of India (W.P.(MD) No.8250 of 2021)
Facts of the Case
The petitioner, M/s.Vetrivel Explosives Pvt. Ltd., manufactures explosives. A fire accident on 1.12.2016 caused fatal injuries to workers, and the factory remained closed for about two years amid litig...
Input Tax Credit Is as Good as Cash Payment: Gujarat High Court Quashes Railway's Refusal to Reimburse GST and Directs Release of Rs.1.23 Crore Refund in Bhagwati Construction vs Union of India (R/Special Civil Application No. 15114 of 2021)
Facts of the Case
Bhagwati Construction, a Government-approved railway contractor, and its partner had executed a works contract dated 29.6.2017 with Western Railway. Pursuant to the Railway Board's order dated 27.10.20...
Bombay High Court Aurangabad Bench Upholds Validity of Rule 117 and Rule 120A CGST Rules Following Nelco Limited, Yet Permits Correction of Form TRAN-1 and Filing of Form TRAN-2 for Fresh Consideration — Ambica Fertilizers vs Union of India (W.P. No. 1690 of 2019 and Connected Matters)
Facts of the Case
This common order disposed of a batch of ten writ petitions — including W.P. Nos. 1690/2019, 6072/2019, 6111/2019, 6123/2019, 6124/2019, 6125/2019, 2251/2020, 2254/2020, 4453/2020, 5283/2020 and 1334...
Patna High Court Quashes Three Sets of Ex Parte GST Demand Orders Under Section 73 Bihar GST Act for Violation of Natural Justice, Remands on Condition of 20% Pre-Deposit — Ritu Jha vs State of Bihar (CWJC No. 5499 of 2022)
Facts of the Case
The petitioner, Ritu Jha, challenged three sets of orders passed by the State Tax authorities of Bihar. First, an order/demand notice dated 19.02.2020 under Section 73 of the Bihar Goods and Services T...
Patna High Court Quashes GST Appeal Rejected Merely for Non-Filing of Certified Copy and the Underlying Ex Parte Assessment, Remands for Fresh Decision on 10% Additional Deposit — M/S Sonal Agencies vs State of Bihar (CWJC No. 5403 of 2022)
Facts of the Case
The petitioner, M/S Sonal Agencies, through its proprietor Sanjay Kumar, was assessed by an order dated 12.03.2020 passed by the Assistant Commissioner of State Tax, Samastipur Circle, Samastipur, alon...
Patna High Court Quashes Cryptic Appellate Order and Ex Parte GST Assessment for Violation of Natural Justice, Remands to Assessing Authority Subject to Additional 10% Pre-Deposit — M/s Paliwal Drug Agencies vs State of Bihar (CWJC No. 4809 of 2022)
Facts of the Case
The petitioner, M/s Paliwal Drug Agencies, through its proprietor Om Prakash Paliwal, holding GSTIN 10ANSPP4398R1ZY, was assessed for the tax period 2018-19 by an order dated 09.03.2020 passed by the A...
Allahabad High Court Disposes GST Registration Cancellation Writ, Grants Petitioner Two Weeks' Liberty to File Belated Section 107 Appeal Citing Supreme Court's COVID-19 Limitation Extension Order — M/S Brijesh Kumar vs Union of India (WRIT TAX No. 74 of 2022)
Facts of the Case
The petitioner, M/S Brijesh Kumar, through its proprietor Mr. Brijesh Kumar, challenged an order dated 08.02.2021 by which its GST registration was cancelled. The petitioner had a statutory remedy of a...
Quashed for Natural Justice Violation: Jharkhand High Court Sets Aside GST Adjudication Orders for Want of a Proper Section 74 Show Cause Notice and Personal Hearing in M/s. Godavari Commodities Ltd. vs State of Jharkhand & Ors. (W.P.(T) No. 3908 of 2020 with W.P.(T) No. 3909 of 2020)
Facts of the Case
M/s. Godavari Commodities Ltd., a public limited company trading in coal, purchases coal from Coal India subsidiaries and other traders, and sells to government undertakings like MSTC Limited. Followin...