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Amnesty Applies: Patna High Court Restores GST Appeal Rejected for Delay, Subject to Compliance with CBIC Notification No. 53/2023 in M/s Mohammad Sakil vs Union of India (CWJC No. 14143 of 2023)
Facts of the CaseM/s Mohammad Sakil, a sole proprietorship registered under the Bihar Goods and Services Tax Act, 2017 ("BGST Act"), had its first appeal against an assessment order dismissed by the Appellate Authority s...
Jharkhand High Court Quashes Denial of Transitional ITC and Bank Account Attachment for Want of a Proper Show Cause Notice in M/s. Aditya Medisales Limited vs State of Jharkhand (W.P.(T) No.4338 of 2022)
Facts of the CaseM/s. Aditya Medisales Limited, a medicine trader operating through a depot in Jharkhand, transitioned input tax credit of Rs.87,34,107 from the erstwhile JVAT regime into the Jharkhand Goods and Services...
Allahabad High Court Quashes Section 129 GST Detention Penalty Where Corrected Tax Invoice Was Produced Before Seizure Order, Remands to Appellate Authority — M/S Galaxy Enterprises vs State of U.P. and Ors. (WRIT TAX No.1412 of 2022)
Facts of the Case
Petitioner M/S Galaxy Enterprises (GSTIN 09AAPFG6376E1ZY), engaged in manufacturing and selling laminated papers, dispatched goods from Muzaffarnagar to Rajasthan on Truck No. RJ01GC4269 along with tax...
Rajasthan High Court Holds Inverted Duty Structure Refund Under Section 54(3) CGST Act Applies Even With Multiple Inputs and Outputs, Sets Aside Rejection of ITC Refund Claims and Remands for Fresh Consideration — M/s Nahar Industrial Enterprises Limited vs Union of India and Ors. (D.B. Civil Writ Petition No.8476/2021 and batch)
Facts of the CaseThe petitioner, a public limited company engaged in manufacturing cotton yarn, cotton blended yarn, polyester/viscose yarn and polyester/viscose blended yarn, is registered under the CGST Act, 2017. Its ...
Karnataka High Court Holds Non-Constitution of GST Appellate Tribunal No Ground to Defer Recovery of Confirmed Dues, Disposes of Writ — M/s. Navodaya Service Center vs Assistant Commissioner of Commercial Taxes and Anr. (WP No.26284 of 2023)
Facts of the Case
The petitioner, M/s. Navodaya Service Center, represented by its proprietor Shri M. Shivaram, was aggrieved by an adjudication order dated 17.11.2022 passed under Section 73 of the KGST/CGST Act, 2017,...
Orissa High Court Permits Withdrawal of GST Demand Challenge to Enable Petitioner to Avail Forthcoming GST Amnesty Scheme in M/s. Samruddhi Diagnostics & Pharmaceuticals vs Addl. CT & GST Officer, Ganjam-1 Circle (W.P.(C) No.31690 of 2023)
Facts of the CaseThe petitioner, M/s. Samruddhi Diagnostics & Pharmaceuticals, had filed this writ petition challenging a GST demand raised by the Additional CT & GST Officer, Ganjam-1 Circle, Berhampur, and othe...
Kerala High Court Directs Customs Authority to Reconsider Bill of Entry Amendment Request Following Sony India Ruling and CBIC Circular, Stays Further Action on DGGI Show-Cause Notice over IGST Refund — The Alleppey Company Ltd vs Union of India (DGGI) (WP(C) No.35947 of 2023)
Facts of the CaseThe petitioner, an exporter of coir and other textile floor coverings, had claimed refund of IGST paid on imported raw materials from 23.10.2017 to 31.08.2021 under various Export Promotion Schemes. Purs...
Karnataka High Court (Dharwad Bench) Disposes of Section 16(4) CGST Act Validity Challenge as Not Pressed, Grants Liberty to Avail Statutory Remedy — M/s. RSN Hydro Solutions vs Superintendent (Prev), GST Council and Ors. (WP No.101821 of 2022)
Facts of the Case
The petitioner, M/s. RSN Hydro Solutions (GSTIN 29AAJFR4490IZO), a partnership firm at Gadag, Karnataka, filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Sect...
Karnataka High Court Follows Coordinate Bench Rulings, Directs GST Payment Calculation for Fisheries Department Works Contracts Spanning KVAT-to-GST Transition, Permits Late Returns Without Interest or Penalty in Sri Pathy Associates vs Director, Directorate of Fisheries (WP No.13629 of 2021)
Facts of the CaseThe petitioner, M/s Sri Pathy Associates, a civil engineering contractor, sought a writ of mandamus directing the Directorate of Fisheries and the Port and Inland Water Transport Department, Karnataka, t...
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...