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Delay Condoned Once Again: Orissa High Court Permits Revocation of GST Registration Cancellation Under Rule 23 of the OGST Rules Subject to Clearance of Tax Dues in M/s. Tapas Kumar Mohanty vs Additional Commissioner (Appeals), CGST, Bhubaneswar (W.P.(C) No.37489 of 2023)
Facts of the Case
The petitioner, M/s. Tapas Kumar Mohanty, filed this writ petition before the Orissa High Court against the Additional Commissioner (Appeals), CGST, Bhubaneswar, and another respondent, seeking condona...
GST Appeal Petition Disposed of Without Independent Reasoning Per Common Batch Order: Orissa High Court Applies Its Earlier Ruling to Victoria Grand, Puri vs Additional Commissioner of State Tax (Appeal), Bhubaneswar and Others (W.P.(C) No.29326 of 2023)
Facts of the Case
The petitioner, Victoria Grand, Puri, filed this writ petition challenging an order passed by the Additional Commissioner of State Tax (Appeal), Bhubaneswar, and other opposite parties, in a matter ari...
Common Judgment Applied: Orissa High Court Disposes of a Writ Petition Against the DG, GST Intelligence, by Following a Common Judgment Delivered the Same Day in a Connected GST Investigation Matter in M/s. SN Jyoti Associates Pvt. Ltd. vs Intelligence Officer, DG, GST Intelligence (W.P.(C) No.27573 of 2022)
Facts of the Case
The petitioner, M/s. SN Jyoti Associates Pvt. Ltd., Bhubaneswar, filed this writ petition before the Orissa High Court against the Intelligence Officer, DG, GST Intelligence, Bhubaneswar, and others. T...
GST Cancellation for Alleged Fraudulent ITC Left Undecided on Merits: Telangana High Court Disposes Writ Petition with Liberty to Seek Revocation Within Two Weeks in M/s Sunrise Trading and Co. vs Superintendent of Central Tax, Khammam GST Range (Writ Petition No. 22708 of 2026)
Facts of the Case
The petitioner, M/s Sunrise Trading and Co., a partnership firm based in Khammam District, Telangana, registered under GSTIN 36AFOFS7578G1Z6, challenged the cancellation of its GST registration under F...
Burden Lies on the Purchaser: Allahabad High Court Dismisses Challenge to Input Tax Credit Denial, Holding That the Assessee Failed to Prove Actual Physical Movement of Goods Under Sections 16 and 74 of the UP GST Act in M/S Malik Traders vs State of U.P. (Writ Tax No. 1237 of 2021)
Facts of the Case
The petitioner, M/s Malik Traders, a registered dealer bearing GSTIN 09ACLPU9404D1ZA, is engaged in the purchase and sale of waste materials, plastic scrap, paper scrap and metal scrap. For the period ...
Delay-Based Dismissal Set Aside to Examine Retrospective Section 50 Amendment: Calcutta High Court Division Bench Allows Intra-Court Appeal and Remands Interest Dispute in M/S. AD North East Air Cargo Pvt. Ltd. and Anr. vs The Joint Commissioner, West Bengal GST (MAT 2376 of 2023)
Facts of the Case
The appellants, M/S. AD North East Air Cargo Private Limited and another, filed this intra-court appeal against an order dated 04.12.2023 by which their writ petition, WPA 23797 of 2023, was dismissed ...
Cognizance Without Complaint or Sanction Set Aside: Jharkhand High Court Allows Dinesh Vyas vs Union of India through GST Council & Senior Intelligence Officer, DGGI (W.P. (Cr.) No. 261 of 2018) — Section 134 CGST Act Sanction Held Mandatory Before Cognizance
Facts of the Case
The petitioner, Dinesh Vyas, filed W.P. (Cr.) No. 261 of 2018 before the High Court of Jharkhand at Ranchi against the Union of India through the GST Council, Ministry of Finance, and the Senior Intell...
Batch Disposal: Orissa High Court Disposes of a GST Writ Petition by Applying the Common Order Passed in the Connected Pravat Kumar Choudhury Batch of Cases, With No Independent Reasoning Recorded, in Pabitra Nath Marndi vs Commissioner of Commercial Taxes and GST, Odisha (W.P.(C) No.32913 of 2023)
Facts of the Case
The petitioner, Pabitra Nath Marndi, filed a writ petition before the Orissa High Court against the Commissioner of Commercial Taxes and Goods and Service Tax, Odisha, and others. The matter was taken ...
GST Registration Cancellation Based on TTZ Authority Directions Quashed as Ultra Vires: Allahabad High Court Restores Registration of a Coal Dealer in M/S Vidya Coal Depot vs Additional Commissioner Grade (Appeal) II and Another (Writ Tax No. 394 of 2023)
Facts of the Case
The petitioner, M/S Vidya Coal Depot, proprietor Smt. Vidya Devi, carried on retail trade in coal in Agra and had opted for the compounding scheme under Section 10 of the U.P. Goods and Services Tax Ac...
GST Rate-Change Refund Sought: Chhattisgarh High Court Directs the Public Health Engineering Division to Decide Within 90 Days a Contractor's Representation for Refund of Excess GST on a 12% to 18% Works Contract Rate Change in West India Construction Company vs State of Chhattisgarh (WPC No. 5009 of 2023)
Facts of the Case
The petitioner, West India Construction Company, a partnership firm through its partner Ashok Kumar Jain, filed this writ petition before the High Court of Chhattisgarh, Bilaspur, against the State of ...