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M/s [Petitioner] vs Union of India & Others – Andhra Pradesh High Court Allows Fresh Filing of TRAN-1/TRAN-2 for Transitional Input Tax Credit under Section 140(3) of the CGST Act, 2017 Following Supreme Court Directions
Facts of the CaseThe petitioner filed the present writ petition under Article
226 of the Constitution seeking reopening of the GST common portal to enable
filing of Form TRAN-1 for claiming transitional input tax credi...
Hitender vs State of Haryana – Punjab & Haryana High Court Grants Regular Bail in Fake GST Invoice Case under Section 132 of the CGST Act, 2017 and Sections 120-B, 420, 467, 468, 471 & 201 IPC
Facts of the CaseThe petitioner, Hitender, filed a petition before the
Punjab & Haryana High Court seeking regular bail in connection with
FIR No. 245 dated 24.05.2022 registered at Police Station City Bahadurgarh,...
Atul Kumar vs State of Uttar Pradesh – Allahabad High Court Grants Bail under Section 2/3 of the U.P. Gangsters and Anti-Social Activities (Prevention) Act, 1986 after Bail in All Predicate Offences
Facts of the CaseThe applicant, Atul Kumar, filed a bail application
before the Allahabad High Court in connection with Case Crime No. 574 of
2009, GST No. 129 of 2010, registered under Section 2/3 of the U.P.
Gangste...
Sudershan Lal Gupta Contractor & Connected Petitioners vs Union of India & Others – Rajasthan High Court Upholds GST on Mining Royalty; Challenge to Levy Rejected Following Earlier Binding Precedents | Sections 9, 15, 50, 73 & 74 of the CGST/RGST Act, 2017
Facts of the CaseSeveral writ petitions were filed before the Rajasthan High
Court by mining contractors, mining lease holders, mineral associations and
other mining entities challenging the levy of GST on mining royal...
Sudershan Lal Gupta Contractor vs Union of India & Ors. | GST on Mining Royalty under Sections 9, 15, 50, 73 & 74 of the CGST Act, 2017 – Rajasthan High Court
Facts of the CaseSeveral writ petitions were filed before the
Rajasthan High Court challenging the levy of GST on mining royalty paid to the
State Government. The petitioners, comprising mining contractors, lease holde...
M/s Oscar Wood Industries vs Joint Commissioner (General) & Others – Transitional Input Tax Credit through TRAN-1/TRAN-2 Allowed Pursuant to Supreme Court's Filco Trade Centre Judgment | Section 140 of the CGST Act, 2017 | Kerala High Court
Facts of the CaseThe petitioner, M/s Oscar Wood Industries,
approached the Kerala High Court seeking relief regarding the inability to
avail Transitional Input Tax Credit (ITC) while migrating from the
earlier indirec...
Vipin Garg @ Bindu vs State of Haryana – Bail Rejected in ₹6 Crore GST Fraud Case Involving Fake Invoices | Section 132 GST Act read with Sections 420, 467, 468, 471 & 120-B IPC | Punjab & Haryana High Court
Facts of the CaseAn FIR was registered against the petitioner
alleging his involvement in a large-scale GST evasion scam resulting in a loss
of approximately ₹6 crore to the Government exchequer. The FIR invoked
off...
A.S. Aniyan Pillai vs Deputy Commissioner, Central GST & Central Excise (Kerala High Court) – Withdrawal of Writ Petition with Liberty to File Statutory Appeal – Exclusion of Limitation Period
Facts of the CaseThe petitioner, A.S. Aniyan Pillai,
approached the Kerala High Court by filing a writ petition against the Deputy
Commissioner, Central GST & Central Excise. During the hearing, the
petitioner sou...
Thareeq Anwar vs Kochi Municipal Corporation & Ors. – Municipal Trade Licence for Garments Business Cannot Be Kept Pending Without a Speaking Order | Kerala High Court | WP(C) No. 30654 of 2022
Facts of the CaseThe petitioner was carrying on business in dry
fruits, spices, bakery items and sought permission to additionally conduct
business in ready-made garments from the same premises. He submitted a
statuto...
Seema Gupta vs Union of India & Others – GST on Renting of Residential Dwelling to Registered Proprietors | Notification No. 04/2022-CT (Rate) | Delhi High Court
Facts of the CaseThe petitioner challenged Clause (A)(b) of
Notification No. 04/2022-Central Tax (Rate) dated 13 July 2022 before the Delhi
High Court. It was contended that the amendment withdrew the GST exemption for...