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Karnataka High Court Quashes GST Assessment Orders and Garnishee Notices for Exceeding Scope of FORM GST DRC-01A, Directs Refund in Vasudeva Adigas Fast Food Pvt. Ltd. vs Assistant Commissioner of Commercial Taxes (WP No.28524 of 2023 c/w WP No.28556 of 2023)
Facts of the CaseVasudeva Adigas Fast Food Private Limited, a company registered under the Karnataka Goods and Services Tax Act, 2017 (KGST Act), filed two connected writ petitions before the High Court of Karnataka at B...
Chhattisgarh High Court Dismisses Second Bail Application of Accused in Fake-Invoice Input Tax Credit Fraud Case for Want of Any Change in Circumstances Since First Rejection — Basudev Mittal vs Union of India (MCRC No.4793 of 2023)
Facts of the CaseBasudev Mittal, proprietor of M/s Shree Sainath Enterprises, Raipur, was arrested on 30.03.2022 in connection with Crime No.178/GST/2021-22 registered at the Office of the Principal Commissioner, Central...
Punjab and Haryana High Court Disposes of Section 174(2) Punjab GST Act Vires Challenge in Terms of the Tecnimont Spa Order, Subject to the Pending Supreme Court Outcome in T.S. Belaraman — M/S A.P. Iron Traders vs State of Punjab and Ors. (CWP-21647-2026 (O&M))
Facts of the Case
The petitioner, M/S A.P. Iron Traders, filed this writ petition before the Punjab and Haryana High Court challenging the constitutional validity of Section 174(2) of the Punjab Goods and Service Tax Ac...
Orissa High Court Permits Withdrawal of Writ Petition With Liberty to Prefer Statutory GST Appeal in Suraj Kumar Pattanaik & SN Construction vs Commissioner, CT & GST, Odisha (W.P.(C) No.33414 of 2023)
Facts of the CaseThe petitioners, Suraj Kumar Pattanaik and SN Construction, Sambalpur, had approached the High Court of Orissa at Cuttack by way of a writ petition against the Commissioner, CT & GST, Odisha, and another...
Punjab and Haryana High Court Upholds Provisional Attachment of Bank Account Under Amended Section 83 of the CGST Act After Fake-ITC Search, Dismisses Writ Challenge in M/s Dholagiri Enterprises vs Commissioner, CGST, Panchkula (CWP-8629-2023)
Facts of the CaseM/s Dholagiri Enterprises (GSTIN 06DMLPK8324R1Z8) was subjected to search operations on 08.01.2021 by teams of CGST, Panchkula under Section 67 of the CGST Act, 2017, followed by an inquiry under Section...
Kerala High Court Dismisses Regular Bail Application in Alleged Rs.6.14 Crore GST Evasion Case, Holds Power to Arrest Under Section 69 CGST Act Is Not Contingent on Completion of Assessment — Badha Ram vs Intelligence Officer, Kerala State GST Department and Anr. (Bail Appl. No.10492 of 2023)
Facts of the Case
The petitioner, Badha Ram, a wholesale distributor of mobile accessories and electronic items falling under HSN code 8517 (taxable at 18% GST), with business premises at Kottayam and Trivandrum, was th...
Andhra Pradesh High Court Holds Unsigned GST Order Passed in Discharge of Statutory Duty Is No Order in the Eye of Law; Sets Aside Impugned Proceedings in Writ Petition No.33211 of 2023
Facts of the CaseThe petitioner challenged an order dated 27.06.2023 passed by the first respondent, an officer of the Commercial Tax Department administering GST, on the ground that the impugned proceedings had not been...
Orissa High Court Disposes of GST Appeal-Remand Writ Petition in Terms of the Common Order Passed in the Pravat Kumar Choudhury Batch Covering CBIC's Section 107 Amnesty Notification — M/s. Vijaya Trading Company vs Commissioner of Commercial Taxes and GST, Odisha and Ors. (W.P.(C) No.38325 of 2023)
Facts of the Case
This writ petition was filed by M/s. Vijaya Trading Company before the Orissa High Court against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, Commissionerate of CT & GST...
Orissa High Court Condones Delay in Filing Revocation Application Under Rule 23 of the OGST Rules Subject to Clearance of Tax Dues in Rasmi Ranjan Patra vs CT & GST Officer, Bhubaneswar (W.P.(C) No.32255 of 2023)
Facts of the CaseThe petitioner, Rasmi Ranjan Patra, whose GST registration had earlier been cancelled, sought revocation of the cancellation under the proviso to Rule 23 of the Odisha Goods and Services Tax Rules, 2017 ...
Karnataka High Court (Dharwad Bench) Declines to Rule on Section 16(4) CGST Act Vires as Challenge Withdrawn, Relegates Petitioner to Appellate Remedy Against Order-in-Original — Prabhayya Basayya Dandavatimath vs Assistant Commissioner of Central Taxes, GST (WP No.103814 of 2023)
Facts of the Case
The petitioner, Shri Prabhayya Basayya Dandavatimath, proprietor of M/s
Adishakti Electricals, Gadag (GSTIN 29AJQPD7649R1Z1), moved the Karnataka High Court, Dharwad
Bench, challenging the constituti...