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Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST Act Constitutional Challenge as Not Pressed, Leaves Petitioner to Statutory Appellate Remedy — Rajesab Moulasab Santi vs Assistant Commissioner of Commercial Taxes and Ors. (WP No.102887 of 2022)
Facts of the Case
The petitioner, Rajesab Moulasab Santi, a contractor registered under GSTIN
29AXGPS4000H1Z1, approached the Karnataka High Court, Dharwad Bench, challenging the
constitutional validity of Section 16(...
Kerala High Court Permits Payment of GST Arrears in Five Monthly Instalments, Directs Lifting of Bank Attachment on First Instalment — M/S Jaybee Gas Agencies and Anr. vs State of Kerala and Ors. (WP(C) No.39932 of 2023)
Facts of the Case
Petitioner No.1, M/S Jaybee Gas Agencies, and its managing partner Smt. Susan Bigili Panaveli, challenged a demand notice dated 26.10.2023 issued by the State Tax Officer (Arrears Recovery), Pathanamth...
Karnataka High Court Declines to Examine Constitutional Validity of Section 16(4) CGST/SGST Act as Challenge Not Pressed; Disposes of Writ with Liberty to Avail Statutory Remedy — Channaveeragouda vs Assistant Commissioner of Commercial Taxes (WP No.104429 of 2022)
Facts of the CaseShri Channaveeragouda, a contractor from Belagavi, filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Section 16(4) of the CGST/SGST Act, 2017 read with Rule 61(5...
Kerala High Court Upholds Penalty Under Section 73(11) CGST/SGST Act for Non-Payment of Tax Collected from Customers, Dismisses Appeal Despite Notice Citing a Different Sub-Section — M/S. Global Plasto Wares vs Assistant State Tax Officer (W.A. No.1874 of 2023)
Facts of the CaseThe appellant, M/s. Global Plasto Wares, was issued a show cause notice dated 28.02.2022 intimating differential tax dues. It paid the tax on 10.03.2022. By order dated 14.09.2023 (Ext.P5), the first res...
Kerala High Court Directs Expeditious Disposal of Pending Appeal Against GST Registration Cancellation Within Two Months — Green Meadows Agri-Horti Solutions Pvt. Ltd. vs State of Kerala (WP(C) No.35883 of 2023)
Facts of the CaseThe petitioner, Green Meadows Agri-Horti Solutions Pvt. Ltd., held GST registration under GSTIN 32AAFCG1320B1ZL, granted on 17.07.2018. A show cause notice under Rule 22(1) of the CGST Rules was issued o...
Telangana High Court Holds Section 438 CrPC Inapplicable to Persons Summoned Under Section 69 CGST Act, Declines to Restrain DGGI Investigation but Directs Summons Only on Mondays and Fridays Considering Petitioner's Disability — Vemula Yougander vs Union of India (DGGI) (WP No.34106 of 2023)
Facts of the CaseThe petitioner, an accountant rendering services to about 122 companies including filing GST returns and invoices for input tax credit, and stated to be 90% physically challenged, was issued a series of ...
Madras High Court (Madurai Bench) Sets Aside GST Fake-Invoice Demand Order for Want of Notice in Regional Language, Directs Fresh Show-Cause Notice — M/s. VJ Enterprises vs Deputy Commissioner (GST Appeals) (WP(MD) No.28242 of 2023)
Facts of the CaseThe petitioner, M/s. VJ Enterprises (GSTIN 33AASFV5385P1Z3), a scrap purchaser registered under the Tamil Nadu Goods and Service Tax Act, 2017, had claimed Input Tax Credit for FY 2020-21 based on invoic...
Kerala High Court Holds Bar Hotels Owe No Interest on Turnover Tax for IMFL Parcel Sales Where Returns Were Filed and Tax Paid by Prescribed Dates; Quashes Assessment Orders and Remits for Fresh Determination in Queens Tourist Home vs State of Kerala (WP(C) No.38944 of 2022 and Batch)
Facts of the CaseThis batch of 23 writ petitions, led by M/s. Queens Tourist Home and including several other FL3/FL11 bar-hotel licensees across Kerala, challenged interest demands raised by the State GST Department (wh...
Kerala High Court Sets Aside Disallowance of Input Tax Credit for AY 2017-18 over GSTR-2A/3B Mismatch, Grants Fresh Hearing Opportunity — Anaz Abdul Rahiman Kutty and Anr. vs State Tax Officer, State GST Department (WP(C) No.31056 & 31026 of 2023)
Facts of the CaseTwo connected petitioners — Anaz Abdul Rahiman Kutty, proprietor of NAS Medicals, and CVV Trading Company — registered dealers under the CGST/SGST Act, had filed monthly returns in Form GSTR-3B for A...
Karnataka High Court Quashes GST Recovery Notice and Remands Exemption Claim on Defence Training Services Under Notification No.12/2017 — M/S. Hatsoff Helicopter Training P Limited vs State of Karnataka (Writ Petition No.24736 of 2023)
Facts of the CaseM/S. Hatsoff Helicopter Training P Limited provides Bulk Simulator Training Services to helicopter pilots of the Indian Air Force, Army, Navy and other defence establishments, including State Government ...