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Mechanically Issued and Vague Section 73 CGST Act Show Cause Notice Lacking Material Particulars Cannot Be Sustained: Telangana High Court Quashes a Demand Exceeding Rs.218 Crore While Reserving the Department's Liberty to Reissue a Proper Notice in M/s. Glaxosmithkline Consumer Health Care Limited, Now Hindustan Unilever Limited, vs Deputy Commissioner (State Tax), Malkajgiri (Writ Petition No.34139 of 2023)
Facts of the Case
The petitioner, M/s. Glaxosmithkline Consumer Health Care Limited (presently known as M/s. Hindustan Unilever Limited), represented by its Manager (Indirect Taxation) at Kompally, Medchal-Malkajgiri, T...
Constitutional Challenge to the Input Tax Credit Time-Limit Under Section 16(4) of the CGST/SGST Act Not Pressed by the Assessee: Karnataka High Court, Dharwad Bench, Relegates the Petitioner to the Statutory Appellate Remedy While Protecting Limitation in Shashi Electricals vs Assistant Commissioner of Commercial Taxes and Others (Writ Petition No. 102606 of 2022, T-RES)
Facts of the Case
The petitioner, Shashi Electricals, a proprietary concern represented by its proprietor Shashidar S/o Mahalingappa Nakati and holding GSTIN 29ACGPN5131R1ZZ, filed a writ petition before the Dharwad Ben...
Personal Hearing Is Mandatory: Allahabad High Court Quashes and Remits a Section 73 UP GST Assessment Order for Violating the Statutory Right to Personal Hearing Under Section 75(4) in M/S K.D. Enterprises vs State of U.P. (Writ Tax No. 1313 of 2023)
Facts of the Case
The petitioner, M/S K.D. Enterprises, filed this writ petition before the Allahabad High Court challenging an assessment order dated 19.04.2023 passed by the Commercial Tax Officer, State Tax Sector-10...
Beneficial GST Circular Dated 2.1.2023 Governing Wrong-GSTIN Input Tax Credit Mismatches Must Be Extended Even During Pendency of Litigation: Allahabad High Court Sets Aside Appellate Order and Remands the Section 73 UPGST Act Demand Arising From a Dual-GSTIN Migration Error in M/S Santosh Kumar vs Additional Commissioner Grade-2 and Another (Writ Tax No. 1185 of 2022 with Writ Tax No. 1193 of 2022)
Facts of the Case
The petitioner, M/S Santosh Kumar, was earlier registered under the pre-GST regime under the trade name M/s Akash Enterprises — holding TIN No.09278704481S under the VAT Act and registration No.A...
Premature Petition Dismissed: Telangana High Court Declines to Interfere in Delayed GST Registration Cancellation Appeal, Directing the Appellate Authority to Decide in Accordance With Law in Mohd Sidiq (M/s Mohd Sadiq Contractor) vs Joint Commissioner (Appeals-1), GST and Central Tax (Writ Petition No. 31458 of 2023)
Facts of the Case
The petitioner, Mohd Sidiq, proprietor of M/s Mohd Sadiq Contractor, GSTIN 36EESP8378B1ZP, Jangaon, Telangana, filed this writ petition before the Telangana High Court against the Joint Commissioner (A...
Section 16(4) CGST Act Challenge Not Pressed, Karnataka High Court Relegates Petitioner to Appeal: M/s. Prabhulingeswar Engineering Works vs Assistant Commissioner of Commercial Tax (Writ Petition No. 101882 of 2023 (T-RES)) — Time Spent in Writ Excluded From Limitation
Facts of the Case
M/s. Prabhulingeswar Engineering Works, Jamakhandi, represented by its proprietor Shri Prabhu Mali (GSTIN 29BJVPM7785B1ZE), filed Writ Petition No. 101882 of 2023 (T-RES) before the Dharwad Bench of th...
Vague Show Cause Notice Alleging Fraud Cannot Sustain GST Cancellation: Andhra Pradesh High Court Restores Registration Despite Shared Premises With Parent Company in M/s Sakthi Steel Industries India Pvt Ltd vs Appellate Additional Commissioner (State Tax), Tirupati (Writ Petition No. 17500 of 2023)
Facts of the Case
The petitioner, M/s Sakthi Steel Industries India Pvt Ltd, trades in TMT bars, billets and ferrous scrap, purchasing finished goods from its parent company, M/s Sakthi Ferro Alloys (India) Pvt Ltd, and...
Constitutional Challenge Withdrawn: Karnataka High Court, Dharwad Bench, Relegates Assessee to Statutory Appeal After Section 16(4) CGST/KGST Input Tax Credit Time-Limit Challenge Is Given Up in M/s. Mallikarjun Communication vs Commercial Tax Officer and Others (WP No. 103640 of 2023, T-RES)
Facts of the Case
The petitioner, M/s. Mallikarjun Communication, a proprietorship represented by its proprietor Girimallappa Shrishail Kori, GSTIN 29BREPK4935L2Z9, Bagalkot, filed this writ petition before the Karnatak...
DRC-01A Cannot Pre-Judge the Issue: Calcutta High Court Dismisses Appeals Against a GST Investigation Report While Protecting the Assessee's Right to Reply and Raise Jurisdiction in JAC Olive Products Pvt. Ltd. vs Deputy Commissioner of State Tax, Bureau of Investigation (MAT/1425/2023 & MAT/1426/2023)
Facts of the Case
These connected intra-court appeals, MAT/1425/2023 and MAT/1426/2023, were filed by JAC Olive Products Pvt. Ltd. & Anr. and Hahnemanns JAC Olivol Group of Products Pvt. Ltd. & Anr. — the same group o...
GST Licence Renewal Directed on Confirmed Payment of Tax and Interest Dues: Allahabad High Court's Lucknow Bench Disposes Writ Petition Without Ruling on Original Cancellation in M/S Arun Kumar Srivastava vs State of U.P. Through Principal Secretary, Ministry of Finance (Writ Tax No. 218 of 2023)
Facts of the Case
The petitioner, M/S Arun Kumar Srivastava, a proprietorship, challenged the order dated 24.08.2022 passed by the Assistant Commissioner, State Tax, Amethi, cancelling its GST licence on the ground of n...