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Gauhati High Court Directs Offline Route for Restoration of GST Registration Cancelled for Return-Default, Subject to Payment of Dues and Filing of Pending Returns, in Sri Bhupinder Pal Singh vs State of Assam (WP(C)/6009/2023)
Facts of the CaseSri Bhupinder Pal Singh, engaged in the business of providing “Pandal or Shamiana Services” and an assessee under the Central Goods & Services Tax Act, 2017 and the Assam Goods & Serv...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST/SGST Act Vires Challenge as Not Pressed, Grants Liberty to Pursue Statutory Remedy Against Audit Observations and Show-Cause Notice — Shri. Mahadev S/o. Nagappa Kankale vs Assistant Commissioner of Commercial Taxes (Audit-6) and Ors. (WP No.101503 of 2023 (T-RES))
Facts of the Case
The petitioner, Shri. Mahadev S/o. Nagappa Kankale, a contractor registered under GSTIN 29AORPK456NIZZ, filed this writ petition before the Karnataka High Court, Dharwad Bench, challenging the constitu...
Karnataka High Court (Dharwad Bench) Declines to Examine Constitutional Validity of Section 16(4) of the CGST Act After Petitioner Withdraws Challenge, Relegates Assessee to Statutory Appeal (WP No.103355 of 2023)
Facts of the CaseM/s K.N. Enterprises, represented by its proprietor and registered under GSTIN 29ANWPN3379A1ZH, filed the present writ petition before the Dharwad Bench of the High Court of Karnataka questioning the con...
Punjab and Haryana High Court Disposes of Writ as Infructuous After Release of Detained Goods and Conveyance Pursuant to Interim Directions — M/s Doaba Steel Rolling Mills Pvt. Ltd. vs State of Punjab (CWP-21950-2023)
Facts of the CaseM/s Doaba Steel Rolling Mills Pvt. Ltd. filed a writ petition under Articles 226 and 227 of the Constitution seeking release of its goods and conveyance detained by the GST authorities in Punjab. The goo...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST/SGST Act Vires Challenge as Not Pressed, Grants Liberty to Pursue Statutory Remedy Against Impugned GST Notice — Ravishankar S/o. Sushilkumar Kalyanshetti vs Assistant Commissioner of Commercial Taxes and Ors. (WP No.102923 of 2022 (T-RES))
Facts of the Case
The petitioner, Ravishankar S/o. Sushilkumar Kalyanshetti, a contractor registered under GSTIN 29AJRPK9426E1ZP, filed this writ petition before the Karnataka High Court, Dharwad Bench, challenging the ...
Uttarakhand High Court Disposes of GST Registration Cancellation Challenge Following Companion Ruling in WPMS No.3154 of 2023, Directs Reconsideration of Revocation Application (WPMS No.3603 of 2023)
Facts of the CaseThe petitioner's GST registration bearing GSTIN 05DOAPP6653F1ZX had been cancelled by the respondent authority, initiated by a Show Cause Notice dated 03.02.2023 (Reference No. ZA050223002916Y) and culmi...
Rajasthan High Court Disposes of GST Council Writ as Infructuous on Petitioner's Concession That Relief Already Stood Granted — M/s Hrdk Bullions and Refinery Pvt. Ltd. vs GST Council (D.B. Civil Writ Petition No.4550/2023)
Facts of the CaseM/s Hrdk Bullions and Refinery Pvt. Ltd., through its Director, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur against the Goods and Services Tax (GST) Council and the...
Delhi High Court Holds Ancillary Charges of DISCOMs Form Part of Composite Supply of Exempt Electricity Distribution, Sets Aside Circular No.34/8/2018-GST in BSES Rajdhani Power Ltd. vs Union of India (W.P.(C) No.9455 of 2018)
Facts of the CaseBSES Rajdhani Power Ltd. and another, electricity distribution utilities functioning as DISCOMs in Delhi, filed the present writ petition challenging paragraph 4(1) of Circular No.34/8/2018-GST dated 01....
Andhra Pradesh High Court Dismisses Writ Challenge to GST Registration Cancellation, Holds Continuance of Business at the Registered Address Is a Disputed Question of Fact Not Fit for an Article 226 Writ — GSTIN Holder vs Deputy Assistant Commissioner (ST) and Ors. (Writ Petition No.28853 of 2023)
Facts of the Case
The petitioner, a registered taxpayer holding GSTIN 37A1AP15009B1ZW, was issued a show-cause notice dated 26.06.2023 by the fourth respondent proposing cancellation of GST registration. By order dated ...
Kerala High Court Declines to Entertain Writ Against Section 129 CGST Penalty for Want of E-Invoice, Grants Liberty to Appeal in Shastha Enterprises vs Union of India (WP(C) No.43595 of 2023)
Facts of the CaseShastha Enterprises, a registered dealer under the CGST/SGST Act, 2017, represented by its managing partner, was subjected to a vehicle interception by the Assistant State Tax Officer, Surveillance Squad...