Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
Karnataka HC (Dharwad Bench) Disposes of Section 16(4) CGST Constitutional Validity Challenge as Not Pressed, Relegates the Assessee to Statutory Appellate Remedy: Shri Malleshappa vs Commercial Tax Officer (Audit) (WP No. 100169 of 2023 (T-RES))
Facts of the Case
The petitioner, Shri Malleshappa, a civil contractor from Hole Alur, Gadag District, Karnataka, filed a writ petition challenging the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017...
Refund Representation on GST Rate Change to be Decided Within 90 Days: Chhattisgarh High Court Directs Bhilai Charoda Municipal Corporation to Consider West India Construction Company's Claim for Excess GST on Works Contract in WPC No. 5043 of 2023
Facts of the Case
The petitioner, West India Construction Company, a partnership firm through its partner Ashok Kumar Jain, is engaged in works contracts and approached the High Court of Chhattisgarh, Bilaspur, seeking ...
Karnataka HC Permits Withdrawal of GST Refund Writ Petition to Approach the Newly Constituted GST Appellate Tribunal Under Section 112: M/S IBS Software Private Limited vs Additional Commissioner of GST Appeals-I and Deputy Commissioner, GST Commissionerate Bengaluru East (WP No. 11136 of 2024 (T-RES))
Facts of the Case
The petitioner, M/s IBS Software Private Limited, a company registered under the Companies Act, 1956, with its registered office at Prestige Shantiniketan, Whitefield, Bengaluru, represented by its Chi...
Nil Returns Not a Valid Ground for Cancellation: Andhra Pradesh High Court Sets Aside GST Registration Cancellation and Appellate Order Against Kali Shankar Enterprises for Want of Statutory Basis Under Section 29 in Writ Petition No. 31675 of 2023
Facts of the Case
The petitioner, Kali Shankar Enterprises, a partnership firm represented by its Managing Partner G. Ramakrishna Raju, challenged the cancellation of its GST registration (Reference No. ZA3220151360, da...
Patna HC Allows Section 107 GST Appeal Pre-Deposit Paid from the Electronic Credit Ledger, Citing Supreme Court's Stay of Contrary Flipkart Internet Ruling: M/s Friends Mobile vs State of Bihar (Civil Writ Jurisdiction Case No.6457 of 2023)
Facts of the Case
The petitioner, M/s Friends Mobile, a proprietorship represented by Md. Quadir Khan, based in Phulwari, Patna, Bihar, had filed a statutory appeal under Section 107 of the GST Act, 2017, paying the man...
Interest Demand Under CGST/SGST/IGST Acts Not Examined on Writ: Andhra Pradesh High Court Disposes of Y. Venkat Reddy's Petition Granting Liberty to Appeal Against ETU Kadapa's Assessment Order in Writ Petition No. 37181 of 2022
Facts of the Case
The petitioner, M/s. Y. Venkat Reddy, a sole proprietorship represented by its proprietor, challenged an assessment order dated 12.07.2022 (AO No. ZH3707220D74477) passed by the Deputy Commissioner (ST...
Kerala HC Permits Withdrawal of GST Writ to Pursue Section 107 Appeal, Limitation to Run from Rectification Order: Mount Velour Rubber Works (P) Ltd. vs Additional Commissioner, Central Tax and Central Excise (WP(C) NO. 33129 OF 2023)
Facts of the Case
The petitioner, Mount Velour Rubber Works (P) Ltd., a company engaged in business at Nilampathy, Amarambalam, Nilambur, Malappuram, Kerala, represented by its Managing Director, had for earlier tax per...
Show Cause Notices to be Adjudicated After Hearing: Kerala High Court Disposes of Kalyani E Mart's Writ Petitions With Directions to Decide DRC-01A Proceedings Expeditiously, Leaving the Section 16(4) CGST/SGST Act Challenge Open in WP(C) Nos. 23760/2023 & 10824/2022
Facts of the Case
The petitioner, Kalyani E Mart, a partnership firm represented by its managing partner Sri Bibin Kumar, was earlier registered under the Kerala Value Added Tax regime and is now registered under the Ce...
Denial of Personal Hearing Ruled Fatal to the Assessment: Orissa High Court Quashes an Ex-Parte Section 73 OGST Order Against M/s. Nilamadhaba Enterprises and Remands the Matter for Fresh Adjudication After a Proper Hearing in W.P.(C) No.38598 of 2023
Facts of the Case
The petitioner, M/s. Nilamadhaba Enterprises, a registered dealer under the Odisha Goods and Services Tax Act, 2017 (OGST Act), approached the High Court of Orissa at Cuttack challenging an assessment ...
Chhattisgarh HC Dismisses Writ Challenge to TRAN-1 Input Tax Credit Recovery Proceedings, Holds Unchallenged Reasoned Final Order Bars Relief Against Summary DRC-07/DRC-13: Swastik Pesticides Ltd. vs Assistant Commissioner, State Tax (WPT No. 174 of 2021)
Facts of the Case
The petitioner, Swastik Pesticides Ltd., a public limited company manufacturing pesticides and registered under the Chhattisgarh GST Act, had filed a declaration in Form TRAN-1 on 25.08.2017 claiming i...