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GST Registration Cancellation Quashed for Reliance on an Unserved Show Cause Notice and Unreasoned Order: Allahabad High Court Allows M/S Bhumi Tech India Networking's Writ Following the Chandra Sain Precedent (Writ Tax No. 215 of 2023)
Facts of the CaseM/s Bhumi Tech India Networking, Faizabad, through its proprietor, was a registered assessee under the Uttar Pradesh Goods and Services Tax Act, 2017. Its GST registration was cancelled by order dated 14...
Procedural Disposal: Punjab and Haryana High Court Declines to Exercise Writ Jurisdiction Over a Section 74 CGST Act Notice on Transitional Cenvat Credit, Grants Liberty to File Representation Before Authority in M/s Kool Tech Infra & Logistics vs Union of India and Others (CWP-26339-2023)
Facts of the Case
The petitioner, M/s Kool Tech Infra & Logistics, challenged a notice dated 20.04.2022 issued by the sixth respondent under Section 74 of the Central GST Act, 2017. The notice concerned a closing ba...
Refund of Excess GST on Works Contract Rate Change from 12% to 18%: Chhattisgarh High Court Directs Municipal Corporation Raipur to Decide Contractor's Representation Within 90 Days in Deepak Pandey vs State of Chhattisgarh (WPC No. 5064 of 2023)
Facts of the Case
Deepak Pandey, a Class A civil contractor based in Raipur, Chhattisgarh, filed a writ petition before the High Court of Chhattisgarh, Bilaspur, against the State of Chhattisgarh (through the Department...
Section 16(4) CGST/KGST Constitutional Challenge Not Pressed: Karnataka High Court Disposes Writ Petition Without Ruling on Merits, Grants Liberty to Appeal in M/S. Raunak Trade Links vs Assistant Commissioner of Commercial Taxes (WP No. 104617 of 2022)
Facts of the CaseM/S. Raunak Trade Links, a proprietary concern represented by its proprietor Sou Vijaya, based in Belagavi, Karnataka, filed a writ petition before the Dharwad Bench of the High Court of Karnataka under ...
Cancellation of GST Registration for Non-Filing of Returns Set Aside Subject to Payment of Outstanding Statutory Dues: Gauhati High Court Directs Restoration of Registration Following Coordinate Bench Precedents in Pritam Nath vs Union of India and Others (WP(C)/6930/2023)
Facts of the CasePritam Nath, a practicing Architect, held GST Registration No. 18ADCPN9764H1Z2 with effect from 25.09.2017 and regularly filed returns until, due to personal difficulties and the COVID-19 pandemic, he fa...
Time-Bar Rejection Set Aside, Assessment Order Treated as Fresh Show Cause Notice: Calcutta High Court Remands Section 74 WBGST Demand for Natural Justice Violation in Murtaza B Kaukawala vs State of West Bengal and Others (MAT/1361/2023)
Facts of the CaseThe appellant, Murtaza B Kaukawala, filed this intra-court appeal before the High Court at Calcutta against an order dated 18.07.2023 passed by the learned Single Bench in WPA 16299 of 2023, whereby inte...
Section 73(1) CGST Show Cause Notice Set Aside for Non-Application of Mind on Cancelled-Registration Supplier ITC: Calcutta High Court Allows Appeal and Remands in Diamond Beverages Private Limited vs Assistant Commissioner of CGST & CX (M.A.T. 1948 of 2023)
Facts of the Case
Diamond Beverages Private Limited and another, the writ petitioners/appellants, preferred an intra-court appeal (M.A.T. 1948 of 2023) before the Division Bench of the High Court of Judicature at Calcut...
Section 130 CGST Act Show Cause Notice for Alleged Non-Genuine Purchases Not Interfered With at Writ Stage: Punjab and Haryana High Court Relegates Petitioner to Alternative Remedy Following Shiv Enterprises Ruling in Aman Kumar Rathaur vs State of Punjab and Others (CWP-5902-2023 and Connected Matters)
Facts of the CaseAman Kumar Rathaur, the petitioner-consignor, challenged interception proceedings in Form GST MOV-02 dated 06.03.2023 and an order dated 13.03.2023, whereby a conveyance carrying an iron scrap consignmen...
Fresh Appeal Window Under Notification No. 53/2023-Central Tax: Patna High Court Directs BGST Assessee to File Section 107 Appeal by 31.01.2024 Subject to Pre-Deposit Conditions in Manth Green Private Limited vs State of Bihar (Civil Writ Jurisdiction Case No.5166 of 2023)
Facts of the CaseThe petitioner, Manth Green Private Limited, having a place of business near Vrindavan Nursing Home, Salimpur Ahra, Off Exhibition Road, Patna, an assessee under the Bihar Goods and Services Tax Act, 201...
Cancellation of GST Registration for Not Conducting Business From Declared Premises Upheld: Kerala High Court Holds No Right to Cross-Examine Landlord in Summary Enquiry Under Section 29(2)(e) and Rule 21(a) in M/S. Steel India vs State Tax Officer and State of Kerala (WP(C) No. 29033 of 2023)
Facts of the CaseM/S. Steel India, a Thrissur-based partnership firm trading in iron and steel, represented by its managing partner, was registered under the Kerala VAT Act until 30.06.2017 and thereafter under the CGST/...