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GST Registration Cancellation Petition Decided by Cross-Reference: Uttarakhand High Court Applies Its Earlier Order in Kamal Coating Experts to Dispose of Petitioner vs Commissioner State GST Commissionerate (WPMS No. 3048 of 2023) After Dues Were Paid
Facts of the Case
The petitioner's GST registration was cancelled by the State authorities under the Goods and Services Tax Act on the ground that dues could not be paid for a continuous period of six months. The petiti...
Department Wins: Kerala High Court Holds GST Payable on the Licence Fee for Operating Pay-and-Use Public Toilets, Distinguishing It From the Exempt Public-Convenience Service, in Hamsa Koya K.T. vs Government of Kerala and Others (WP(C) No. 16056 of 2020)
Facts of the Case
The petitioner, Hamsa Koya K.T., was granted a licence pursuant to a tender by the Kerala Transport Development Finance Corporation Ltd. (KTDFC), a State Government undertaking, for operating pay-and-u...
Intent to Evade Tax Mandatory for Section 129 Penalty: Allahabad High Court Quashes E-Way Bill Penalty, Orders Refund With Interest and Awards Costs in M/S Balaji Traders And Another vs State of U.P. And 2 Others (WRIT TAX No. 784 of 2023)
Facts of the CaseM/S Balaji Traders, a registered firm bearing GSTIN 09AIPPJ5474K1ZX and engaged in trading cigarettes, pan-masala and food spices, received an order from Vaishya Distributors, Nashik, and raised invoice ...
Partly Assessee-Favourable: Kerala High Court Apportions Interest Liability and Grants Partial Refund Where Kerala Flood Cess Was Bona Fide Remitted Through the Wrong GSTR-3B Head in Kannan Paint & Radhas Hardware vs Deputy Commissioner of State Tax and Others (WP(C) No. 21570 of 2022)
Facts of the Case
The petitioner, Kannan Paint & Radhas Hardware, a registered dealer under the GST Act, 2017, was liable to pay the Kerala Flood Cess (KFC) at 1% of its tax liability, applicable from 01.08.2019 to ...
Section 74 CGST Show Cause Notice on Alleged Clandestine Pan Masala Supply Upheld at Threshold: Allahabad High Court Relegates Trimurti Fragrances to Statutory Remedy in Trimurti Fragrances Pvt Ltd vs Directorate General of GST (WRIT TAX No. 1280 of 2023)
Facts of the CaseTrimurti Fragrances Pvt Ltd and four others, engaged in manufacture of Pan Masala, challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Directorate General of GST Intelligence (DGGI) ...
Mixed Outcome: Patna High Court Refuses to Condone an Extraordinary Delay Under Article 226 but Allows the Petitioner to File a Fresh Appeal Under CBIC Amnesty Notification No. 53/2023 in M/s PAM-G Enterprises vs State of Bihar and Others (CWJC No. 14482 of 2023)
Facts of the Case
The petitioner, M/s PAM-G Enterprises, a proprietorship concern in Patna, was aggrieved by an assessment order dated 20.11.2021 passed under the Bihar Goods and Services Tax Act, 2017. No statutory app...
Batch Disposal Without Independent Reasoning: Orissa High Court Disposes of Jyoti Prakash Mohanty's GST Writ Petition in Terms of the Common Pravat Kumar Choudhury Batch Order Against the CT & GST Commissioner, Odisha (W.P.(C) No.30862 of 2023)
Facts of the CaseThe petitioner, Jyoti Prakash Mohanty, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, arising out of proceedings under the O...
Procedural Disposal: Orissa High Court Disposes of a GST Writ Petition Purely in Terms of Its Own Common Order Passed in a Connected Batch of Writ Petitions, Without Independent Reasoning, in M/s. Sudarshan Pradhan vs Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and Others (W.P.(C) No. 30369 of 2023)
Facts of the Case
The petitioner, M/s. Sudarshan Pradhan, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, and other oppos...
Orissa High Court Declines to Examine Merits and Directs the GST Appellate Authority to Decide the Attachment-Lifting Application Within Fifteen Days: Prava Ranjan Mishra vs The Addl. State Tax Officer, CT & GST Circle, Bhubaneswar (W.P.(C) No. 28808 of 2023)
Facts of the CaseThe petitioner, Prava Ranjan Mishra, approached the High Court of Orissa at Cuttack challenging a notice dated 17.05.2023 (Annexure-4) issued by the Addl. State Tax Officer, CT & GST Circle, Bhubanes...
Assessee Wins: Allahabad High Court Sets Aside Unreasoned GST Registration Cancellation, Revocation Rejection and Appellate Dismissal Under Section 29 UPGST Act, Remands the Matter Subject to Cost, in M/S Purna Trading Company vs State of U.P. and Two Others (WRIT TAX No. 924 of 2022)
Facts of the Case
The petitioner, M/S Purna Trading Company, a proprietorship firm registered under GSTIN 09CCBPS0675N1Z0 and engaged in retail wholesale business, claimed to have deposited all due tax liabilities on ti...