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M/s Sri Sai Krishna Constructions & Ors. Versus The State of Jharkhand & Ors.: High Court Directs Expeditious Settlement of Post-GST Differential Tax Claims for Pre-GST Works Contracts via Standard Operating Procedure (SOP) under Section 15 of CGST/JGST Act, 2017
FACTS OF THE CASE
The
batch of writ petitions was filed by several contractors, led by M/s Sri
Sai Krishna Constructions, Harvin Construction Pvt. Ltd., Royal
Infraconstru Limited, Classic Engicon Pvt...
Rohan Raj (Proprietor of Saanvi Automobiles) vs. The State of Bihar & Others: High Court Quashes Ex-Parte GST Assessment Order for Violation of Natural Justice and Lack of Reasoned Adjudication Under Sections 73/74 and 107 of BGST/CGST Act, 2017
Facts of the Case
The
Petitioner, Rohan Raj, Son of Rajeshwar Singh, is the proprietor of
Saanvi Automobiles (GSTIN: 10AORPR1596R1ZI), having its place of
business at Azad Nagar, Near Petrol Pump, Man...
Harisons Continental Private Limited & Anr. Vs. The State of Bihar & Ors. (Patna High Court, Cr. WJC No. 346 of 2022)
Facts of the Case
Background
& Property Details: The dispute involves premises located
at Fraser Road, Patna (Municipal Survey No. 119, Holdings 251, 247, 231,
212, and 212A). The property origina...
S And R Erectors vs. Union of India & Ors.: High Court Allows Withdrawal of Writ Petition Under Central Goods and Services Tax Act with Liberty to Revive on Fresh Cause of Action
Facts of the Case
Filing
of the Petition: The petitioner, M/s S And R Erectors—a
partnership firm operating from Jaipur, Rajasthan, represented by its
partner Rohitash Singh—filed a Division Bench...
M/S Maruti Enterprises vs. The State of Bihar & Ors. (2022) | High Court Quashes Ex-Parte GST Assessment & Appellate Orders Issued Under Section 73 & Section 107 in Violation of Natural Justice
Facts of the Case
Petitioner
Identity: M/S Maruti Enterprises, a proprietorship
firm located at Maa Mathurasani Palace, G M Road, Bankipore, Patna,
represented by its proprietor, Vikrant Kumar.
Ass...
Amit Kumar (Proprietor of M/s Paradise Automobiles) vs. Union of India through the Commissioner of Central GST and Central Excise, Patna-II & Anr.
Facts of the Case
The
petitioner, Amit Kumar, operating as the proprietor of M/s
Paradise Automobiles (located at NH-107, Hatiya Gachhi, Saharsa,
Bihar), filed a writ petition under Civil Writ Jurisdi...
Maa Bhawani Enterprises vs. The State of Bihar & Ors.: Patna High Court Quashes Ex-Parte GST Assessment Order Passed Under Section 73 of CGST Act Due to Violation of Principles of Natural Justice and Lack of Reasoned Adjudication
Facts of the Case
Assessee
Profile & Identity: The petitioner, Maa Bhawani
Enterprises, is a sole proprietorship firm situated at Jafarpur Asli,
Phular, District Muzaffarpur, Bihar, represented by...
M/S SRI SAI KRISHNA CONSTRUCTIONS VS THE STATE OF JHARKHAND & ORS.: HIGH COURT DIRECTS TIME-BOUND REIMBURSEMENT OF DIFFERENTIAL GST BURDEN ON PRE-GST WORKS CONTRACTS AS PER NEW STANDARD OPERATING PROCEDURE (SOP)
Facts of the Case
Background
& Subsisting Contracts: The petitioners are
government infrastructure contractors who were awarded various works
contracts by different state government departments (s...
A.H. Marble Crafts vs Commissioner, Goods and Services Tax & Others | Rajasthan High Court Directs GST Portal Activation for Filing FORM GST REG-16 and Linking GSTIN After Death of Sole Proprietor | Section 29 & Section 93 of the CGST Act, 2017
Facts of the CaseThe petitioner, A.H. Marble Crafts, approached the
Rajasthan High Court challenging the inaction of the GST Network in activating
the common GST portal to enable the petitioner to discharge the tax lia...
M/s Sri Sai Krishna Constructions vs. The State of Jharkhand & Ors.: High Court Issues Mandate on GST Differential Tax Reimbursement for Pre-GST Works Contracts under Section 142 of the CGST Act, 2017 & Statutory SOP Guidelines
FACTS OF THE CASE
Transition
and Escalation of Tax Liability: The petitioners were
awarded various works contracts by different departments of the Government
of Jharkhand and State Instrumentalities (...