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Patna High Court Restores Delayed GST Appeal Rejected on Limitation, Applies CBIC Amnesty Notification No. 53/2023 Under Section 107 BGST Act — M/s Micro Zone vs Union of India and Others (CWJC No. 16902 of 2023)
Facts of the Case
M/s Micro Zone, a sole proprietorship firm based in Purnea, Bihar, had filed a delayed appeal against an assessment order, which was rejected by the appellate authority (Annexure-5) on the ground that ...
Chhattisgarh High Court Directs Raipur Development Authority to Decide Contractor's Representation for Refund of Excess GST Within 90 Days in M/s Ravi Shankar Tripathi vs State of Chhattisgarh (WPC No. 5090 of 2023)
Facts of the Case
The Petitioner, M/s Ravi Shankar Tripathi, a Class-A civil contractor proprietorship based in Bilaspur, executed works contracts for the Raipur Development Authority. Following the increase in the GST ...
Bombay High Court Declines to Interfere With Section 83 CGST Provisional Attachment, Directs Petitioner to First Avail the Rule 159(5) Objection Remedy — Ashok Kumar Vishwakarma vs Union of India & Ors. (Writ Petition No. 11326 of 2023)
Facts of the Case
Ashok Kumar Vishwakarma filed this writ petition before the Bombay High Court under Article 226 of the Constitution challenging two provisional attachment orders passed by the Commissioner, CGST & Cent...
Allahabad High Court Treats New GST Registration as Effective from 1.7.2017 on a Deemed Basis, Holding GSTN Portal's ISD-Registration Error Cannot Defeat Substantive Justice — M/S Harbir Singh Contractor And Another vs Union Of India And 4 Others (WRIT TAX No. 454 of 2020)
Facts of the CaseM/s Harbir Singh Contractor (petitioner no.1), previously registered under the Finance Act, 1994 for "Manpower Supply Services", was auto-migrated under the Central Goods and Services Tax Act, ...
Jharkhand High Court Holds JBVNL Liable to Reimburse GST Withheld from Contractor's Invoices, Directs Payment With Interest in Larsen & Toubro Limited vs State of Jharkhand (W.P.(T) No. 4123 of 2023)
Facts of the Case
Larsen & Toubro Limited, engaged under a works contract with Jharkhand Bijli Vitran Nigam Limited (JBVNL), filed four connected writ petitions (W.P.(T) Nos. 4123, 4129, 4130 and 4134 of 2023) before th...
Petition Dismissed as Infructuous: Kerala High Court Disposes of Spinner Marketing's Challenge to a Central Tax Order After the Petitioner Had Already Filed a Statutory Appeal (WP(C) No. 21122 of 2023)
Facts of the Case
Spinner Marketing, a partnership firm at Athani, Thrissur District, represented by its Managing Partner P.J. Georgekutty, filed this writ petition before the Kerala High Court impugning Ext.P6 order da...
Orissa High Court Disposes of GST Writ Petition in Terms of Common Batch Order — Gobinda Chandra Sahoo vs Commissioner of State Tax, CT and GST, Cuttack (W.P.(C) No. 28641 of 2023)
Facts of the CaseThe petitioner, Gobinda Chandra Sahoo, filed a writ petition before the Orissa High Court against the Commissioner of State Tax, Commissionerate of CT and GST, Cuttack, and others, which was taken up thr...
Jharkhand High Court Directs Reimbursement of Differential GST Liability on Pre-GST Works Contract With Statutory Interest, Following Precedent in Eagle Infra India Ltd vs State of Jharkhand (W.P.(T) No. 3262 of 2023)
Facts of the CaseThe petitioner, M/s Eagle Infra India Ltd., executed a works contract that spanned the transition from the pre-GST service tax regime to the Goods and Services Tax Act, 2017, which came into force from 0...
Rajasthan High Court Closes ITC Reversal Writ After Supplier Files Pending GSTR-3B Returns in Veer Prabhu Marketing Ltd vs Union of India (D.B. Civil Writ Petition No. 732/2021)
Facts of the Case
Petitioner, Veer Prabhu Marketing Ltd., a company based in Basni, Jodhpur, was proceeded against by the CGST authorities for recovery/reversal of input tax credit amounting to Rs.25 lakh, initiated vid...
Rajasthan High Court Sets Aside Dismissal of GST Registration Cancellation Appeal as Time-Barred, Applying Supreme Court's COVID Limitation Extension Order — M/s Mahadev Cotton Pressing vs State of Rajasthan (D.B. Civil Writ Petition No. 2384/2022)
Facts of the CaseThe petitioner, M/s. Mahadev Cotton Pressing, a partnership firm, had its GST registration cancelled by an order dated 16.08.2021. Under Section 107 of the Central Goods and Service Tax Act, 2017, an app...