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Personal Hearing Mandatory: Allahabad High Court Sets Aside GST Demand Order for Denial of Hearing Under Section 75(4) in M/S Brijesh Kumar Singh vs State of U.P. (Writ Tax No. 200 of 2023)
Facts of the CaseM/S Brijesh Kumar Singh challenged an order dated 06.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, raising a GST demand exceeding Rs. 27,23,636 for the tax period 2018-19, wi...
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 — M/s. Holebasaweshwar Agro Kendra vs Assistant Commissioner, Commercial Tax Officer (WP No.102203 of 2023)
Facts of the CaseM/s. Holebasaweshwar Agro Kendra, a proprietorship represented by Shri Manjunath, GSTIN 29AJQPD7649R1Z1, filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Sectio...
Orissa High Court Sets Aside Time-Barred GST Appeal Rejections and Remands Matters to Appellate Authority Under CBIC Amnesty Notification No.53/2023-Central Tax — M/s Pravat Kumar Choudhury & Ors. vs Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No.6684 of 2023 and Batch)
Facts of the Case
This batch of about 245 writ petitions, led by M/s Pravat Kumar Choudhury and Ors., was filed before the Orissa High Court by registered dealers challenging first appellate orders passed by the Joint C...
Alternative Remedy Available: Orissa High Court Declines to Entertain GST Refund Writ, Grants Liberty to Pursue Revision in M/s Sree Metaliks Ltd. vs Commissioner of CT & GST, Odisha (W.P.(C) No. 35044 of 2023)
Facts of the CaseM/s Sree Metaliks Ltd. challenged an order dated 16.09.2023 passed by the Commissioner of CT & GST, Odisha, relating to refund of a GST amount. The petitioner approached the Orissa High Court directl...
Kerala High Court Declines to Interfere With Section 130 Confiscation Notice for Seized Gold, Directs Petitioners to File Reply for Adjudication — TN Navarathna Thanga Maligai LLP and Ors. vs State of Kerala and Ors. (WP(C) No.16134 of 2022)
Facts of the Case
Petitioner No.1, TN Navarathna Thanga Maligai LLP, a Coimbatore-based jewellery business, and its Sales Manager and Sales Executive (petitioners 2 and 3), challenged a show-cause notice dated 27.04.202...
Withdrawn with Liberty: Telangana High Court Permits Fresh Challenge to Vires of Rule 96(10) CGST Rules in M/S DVB Design + Engineering vs Union of India (Writ Petition No. 33695 of 2023)
Facts of the CaseM/S DVB Design + Engineering, a proprietorship firm, challenged a show-cause notice dated 27.09.2023 issued by the Assistant Commissioner of CGST, Medchal, proposing to recover an IGST refund of Rs. 2,45...
Madras High Court (Madurai Bench) Quashes Non-Speaking GST Interest Demand Order and Remands for Fresh Consideration in Light of Refex Industries — M/s. C. Siva Anand vs Superintendent of GST and Central Excise (W.P.(MD) No.23752 of 2023)
Facts of the CaseThe petitioner, M/s. C. Siva Anand, trading as Anand Hardwares and Electricals (GSTIN 33CUMPS7718F1Z8), challenged an order-in-original dated 26.06.2023 passed by the Superintendent of GST and Central Ex...
Kerala High Court Directs Disposal of Pending GST Appeal or Stay Application Within One Month, Stays Demand Notice Till Then — M/s. Hamilton Residency Pvt Ltd vs Deputy Commissioner, State GST Department and Ors. (WP(C) No.35820 of 2023)
Facts of the Case
The petitioner, M/s. Hamilton Residency Pvt Ltd, operates a bar-attached hotel under an FL-3 licence and is registered under the Kerala GST regime. An assessment order dated 24.08.2023 determined tax, ...
Non-Application of Mind: Karnataka High Court Quashes GST Registration Cancellation on Terms in Kalasaiah Annappa vs Commissioner of Commercial Taxes (Writ Petition No. 26931 of 2023)
Facts of the CaseThe petitioner, a proprietorship concern registered under GST (GSTIN 29APEPA0844H1Z6), was issued a show-cause notice dated 09.11.2022 proposing cancellation of registration for non-filing of returns for...
Allahabad High Court Sets Aside Rejection of GST Appeal as Time-Barred, Applies Supreme Court's COVID Limitation-Extension Order and Remands for Decision on Merits — M/S Ankit Motors vs State of U.P. (Writ Tax No.1355 of 2022)
Facts of the CaseAn adjudication order was passed against the petitioner, M/S Ankit Motors, on 27.10.2021. The petitioner filed a first appeal against that order under Section 107 of the GST Act on 30.06.2022. The Appell...