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Place of Supply, Not Delivery, Decides Inter-State Tax: Kerala High Court Quashes Section 129 Goods-Detention and Penalty Proceedings Over a Job-Work Consignment in Philips Carbon Black Limited v. State of Kerala and Others (WP(C) No.19058 of 2018)
Facts of the Case
The Petitioner, Philips Carbon Black Limited, a manufacturer of Carbon Black registered under the CGST Act and Kerala GST Act, 2017, transported a consignment of Carbon Black to M/s. Carbomix Polymers ...
ITC Denial Under Section 74 Left for Statutory Appeal: Madurai Bench of Madras High Court Directs the Taxpayer to Use the GST Council's Amnesty Window in Tvl.Kasthyar Industries v. The State Tax Officer (FAC) (W.P.(MD).No.23969 of 2023)
Facts of the Case
The Petitioner, Tvl.Kasthyar Industries, Thoothukudi, challenged an assessment order dated 04.01.2023 passed by the State Tax Officer under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017...
Disposed as per Batch Order: Orissa High Court Applies Its Common Ruling in the Pravat Kumar Choudhury Batch of Writ Petitions to M/s. Urmila Fly Ash Bricks v. Central Board of Indirect Taxes and Customs and Others (W.P.(C) No.26889 of 2023)
Facts of the Case
The Petitioner, M/s. Urmila Fly Ash Bricks, Khurda, filed a writ petition before the High Court of Orissa at Cuttack against the Central Board of Indirect Taxes and Customs and others, raising a GST-re...
Writ Petition Dismissed as Withdrawn: Andhra Pradesh High Court Closes Challenge to CBIC Classification Circular and Show Cause Notice Without Ruling on Merits in M/s. Crane Betel Nut Powder Works vs Union of India (Writ Petition No.19393 of 2022)
Facts of the Case
The petitioner, M/s. Crane Betel Nut Powder Works, Guntur, had filed a writ petition before the Andhra Pradesh High Court challenging paragraphs 7.1 and 7.2 of CBIC Circular No. 163/19/2021-GST dated 0...
Final Chance to Reply: Kerala High Court Disposes of Three Connected Writ Petitions Challenging Form GST DRC-01 Summaries and Grants a Time-Bound Opportunity to Respond in Rajeshkumar Vijayakumar Khaitan v. Deputy Commissioner, Central Tax and Central Excise (WP(C) Nos.31106, 31118 & 31209 of 2023)
Facts of the Case
The Petitioner, Rajeshkumar Vijayakumar Khaitan, filed three connected writ petitions — WP(C) Nos. 31106, 31118 and 31209 of 2023 — before the High Court of Kerala, seeking to quash Form GST DRC-01...
GST Appeal Restored Under Amnesty Scheme: Patna High Court Sets Aside Limitation-Barred Rejection, Allows Restoration Subject to CBIC Notification No.53/2023 Payment Conditions in M/s Micro Zone vs Union of India (Civil Writ Jurisdiction Case No.17716 of 2023)
Facts of the Case
The petitioner, M/s. Micro Zone, a sole proprietorship firm based in Purnea, Bihar, approached the Patna High Court after its delayed appeal against a GST order was rejected (Annexure-5) on the ground ...
Natural Justice Prevails: Delhi High Court Sets Aside Rs. 1.31 Crore GST Demand for FY 2018-19 and 2019-20 Raised Without an Effective Hearing and Remands the Matter for Fresh Assessment in Shri Balaji Enterprises v. Assistant Commissioner of DGST & Anr. (W.P.(C) 4702/2026)
Facts of the Case
The Petitioner, Shri Balaji Enterprises, was engaged in a small business of sale and repair of mobile phones and televisions after obtaining GST registration in 2017. On account of the COVID-19 pandemi...
GST on Mining Royalty Upheld: Rajasthan High Court Dismisses Writ Petition Following Coordinate-Bench Precedent in Sudershan Lal Gupta and Shree Basant Bhandar Cases in Mamaji Chemicals vs Union of India (D.B. Civil Writ Petition No. 18524/2023)
Facts of the Case
The petitioner, Mamaji Chemicals, a proprietorship represented through its power-of-attorney holder and holding GST registration No. 08AKQPC1143C1ZM, challenged before the Rajasthan High Court (Jodhpur...
Manual GSTR-1 Correction Allowed on Cost: Calcutta High Court Permits Second-Time Amendment of Return Under Section 38(5) Subject to Rs.25,000 Payment to Legal Services Committee in Techno Waxchem Private Limited vs Goods and Services Tax Council & Ors. (WPA 27326 of 2023)
Facts of the Case
The petitioner company, Techno Waxchem Private Limited, filed a writ petition before the Calcutta High Court against the Goods and Services Tax Council and other CGST/State GST authorities, seeking a d...
Best Judgment Assessment Upheld: Rajasthan High Court Dismisses Challenge to Section 62 GST Assessment for Non-Filing of Returns, Reserves Liberty to File Statutory Appeal in M/s. Radox Engineering Private Limited vs State of Rajasthan (D.B. Civil Writ Petition No. 20483/2023)
Facts of the Case
The petitioner, M/s. Radox Engineering Private Limited, Jaipur, challenged before the Rajasthan High Court (Jaipur Bench) an order dated 13.06.2023 by which it was assessed under Section 62 of the CGST...