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Section 16(4) CGST Act Upheld as Constitutionally Valid: Chhattisgarh High Court Dismisses Challenge to Time Limit for Availing Input Tax Credit, Holding It Does Not Violate Articles 14, 19(1)(g) or 300A in M/s Jain Brothers vs Union of India & Ors. (W.P.(T) No.191 of 2022)
Facts of the Case
The petitioner, M/s Jain Brothers, is a proprietorship firm trading in oils and allied products, registered under the CGST Act, 2017 and the Chhattisgarh GST Act, 2017, bearing GSTIN 22ACJPJ0020A1ZR. F...
Challenge to Summons and Physical Verification of Seized Goods Vehicle Rejected: Karnataka High Court (Kalaburagi Bench) Directs Petitioner to Cooperate With Inquiry in Vajeed Khan Pathan @ Javeedkhan vs State of Karnataka and Others (WP No.203015 of 2023 (T-RES))
Facts of the Case
The petitioner, Vajeed Khan Pathan @ Javeedkhan, owned a goods carrier bearing registration No.KA-51 AA 9027, which was transporting TMT steel bars from Bidar to Narayankhed, Telangana, under an e-way ...
Personal Hearing Under Section 75(4) UP GST Act Is Mandatory Even If Not Requested: Allahabad High Court (Lucknow Bench) Sets Aside Assessment Order and Remits Matter in M/S Brijesh Kumar Singh vs State of U.P. and Another (Writ Tax No.198 of 2023)
Facts of the Case
The petitioner, M/S Brijesh Kumar Singh, through its partner Brijesh Kumar Singh, challenged an assessment order dated 26.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, for ...
GST Registration Cancellation for Non-Filing of Returns Quashed: Madras High Court (Madurai Bench) Directs Revival of GST Registration in Terms of the Suguna Cutpiece Guidelines in Josephkuselan Michael Kala vs The State Tax Officer (Main), Nagercoil (WP(MD) No.8086 of 2023)
Facts of the Case
The petitioner, Josephkuselan Michael Kala, is an industrial catering service provider registered under the Central Goods and Services Tax Act, 2017 and holding GSTN Registration No.33AZTPM9178M2Z9. He...
TDS Deducted Under CGST and SGST Not Remitted to Petitioner's Credit: Kerala High Court Directs State Tax Officer to Decide Refund Representation Within One Month in Anishia Chandrakanth vs The State Tax Officer & Ors (WP(C) No.24462 of 2023)
Facts of the Case
The petitioner, Anishia Chandrakanth, is the proprietrix of M/s. ACS Technologies, Thiruvananthapuram. She had successfully executed a supply of IT equipment pursuant to a tender floated by the third r...
TDS Component Held Not Transitional Input Tax Credit Under Section 140: Kerala High Court Dismisses TRAN-1 Claim But Grants Liberty to Seek TDS Refund in Fins Engineers and Contractors (P) Ltd. vs Superintendent, Central Tax & Central Excise (WP(C) No.10596 of 2023)
Facts of the Case
The petitioner, Fins Engineers and Contractors (P) Ltd., Thrissur, was registered as a dealer under the Kerala Value Added Tax Act and, on the introduction of GST, transitioned to registration under th...
DGGI Show-Cause Notice for Alleged Clandestine Scented Tobacco Supply Survives Writ Challenge: Allahabad High Court Declines Interference Under Article 226 and Relegates Trimurti Fragrances And Flavours Pvt. Ltd. to Statutory Remedy in Writ Tax No.1286 of 2023
Facts of the Case
Trimurti Fragrances And Flavours Pvt. Ltd. and six others challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Director General of GST Intelligence (DGGI), Ahmedabad Zonal Unit, all...
Documents Not Furnished Before Assessment: Madras High Court Sets Aside GST Order Against Tvl Meenakshi Marketing Pouch World for Violating the Section 67(5) Right to Copies of Seized Documents, Remanding W.P(MD) No.30294 of 2023 for Fresh Consideration
Facts of the Case
Tvl Meenakshi Marketing Pouch World, a dealer in mobile and computer accessories represented by its proprietor B. Bagada Ram and registered under GSTIN 33BNGPB1586C1ZI, was inspected by the Intelligenc...
Absence of DIN in Section 73 Show-Cause Notice Does Not Vitiate GST Proceedings: Karnataka High Court Disposes of M/S Multi Coats Inc.'s Challenge for FY 2017-18 With Liberty to Respond, in Writ Petition No.22424 of 2023 (T-RES)
Facts of the Case
M/S Multi Coats Inc., a proprietorship firm represented by its Managing Director Sri Balakrishna, challenged a show-cause notice dated 25.09.2023 issued in Form GST DRC-01 under Section 73 for financia...
Parallel GST Summons Upheld: Patna High Court Rejects Cross-Empowerment Bar Under Section 6(2)(b) CGST Act and Directs Neeraj Jain to Appear Before Both Central and State Authorities in Civil Writ Jurisdiction Case No.7599 of 2023
Facts of the Case
Neeraj Jain, a resident of Kolkata, West Bengal, was issued two summons under Section 70 of the CGST/SGST Acts — one by the Assistant Commissioner of State Tax (Investigation), Raigad Division, Mahar...