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Rohan Raj (Proprietor of Saanvi Automobiles) vs State of Bihar & Ors. – Patna High Court Quashes Ex Parte GST Assessment Order Passed Without Providing Adequate Opportunity of Hearing | Section 73 of the CGST/BGST Act | Principles of Natural Justice
Facts of the CaseThe petitioner, Rohan Raj, proprietor of Saanvi
Automobiles, challenged an ex parte assessment order dated 18.02.2021
along with the consequential demand order in Form GST DRC-07 issued by
the Assista...
M/s Eagle Service vs. State of Bihar & Ors. – Patna High Court Directs Consideration of GST Registration Restoration Application on Merits Without Rejecting on Limitation | GST Registration Cancellation | Goods and Services Tax Act, 2017
Facts of the CaseThe petitioner, M/s
Eagle Service, approached the Patna High Court seeking restoration of its
GST registration, which had been cancelled. The petitioner submitted that it
was ready and willing to furn...
M/s Chinmastika Construction and Developers Pvt. Ltd. vs. Union of India & Ors. – Patna High Court Directs Fresh Adjudication of GST Demand-cum-Show Cause Notice After Granting Opportunity of Hearing | Finance Act, 1994 | Section 73(1) | Sections 77 & 78 | Section 174 of the CGST Act, 2017 | Principles of Natural Justice
Facts of the
CaseThe petitioner, M/s Chinmastika Construction and
Developers Private Limited, challenged the validity of a Demand-cum-Show
Cause Notice dated 28.04.2021 issued by the GST authorities in relation to
al...
M/s Humancare Pharma Private Limited vs State of Bihar & Others – Patna High Court Sets Aside Rejection of GST Registration Revocation Appeal, Condones Delay Due to COVID-19 and Directs Fresh Decision on Merits | Section 107 & GST Act, 2017
Facts of the CaseThe petitioner, M/s Humancare Pharma Private
Limited, challenged the order dated 05.09.2022 passed by the
Additional Commissioner of State Tax (Appeals), whereby the appeal seeking
revocation of cance...
Jai Bajrang Krishi Vikash Kendra vs State of Bihar & Others – Patna High Court Sets Aside Ex Parte GST Assessment and Appellate Orders for Violation of Principles of Natural Justice; Remands Matter for Fresh Adjudication under Sections 73 & 79 of the Bihar Goods and Services Tax Act, 2017
Facts of the CaseThe petitioner, Jai Bajrang Krishi Vikash Kendra,
challenged the ex parte assessment order dated 09.03.2020 passed under Section
73 of the Bihar Goods and Services Tax Act, 2017, along with the summary...
Kush Raj Bhatia vs. M/s DLF Power and Services Limited (Erstwhile M/s DLF Utilities Limited): Delhi High Court Holds Exclusive Jurisdiction Lies with Gurgaon/Chandigarh Courts Despite New Delhi Arbitration Venue – Section 11 of the Arbitration and Conciliation Act, 1996
Facts of the CaseThe petitioner, Kush Raj Bhatia, was the owner of a
commercial property situated in DLF Mega Mall, Gurgaon. The property had been
leased to the respondent, M/s DLF Power and Services Limited (formerly ...
M/s Swaroop Art vs Union of India & Ors. | Rajasthan High Court Grants Opportunity to Restore GST Registration Appeal Despite Delay, Holding That Technical Limitation Cannot Defeat Right to Livelihood | GST Registration Cancellation | Section 107 of the CGST Act, 2017 | Article 21 of the Constitution of India
Facts of the CaseThe petitioner, M/s Swaroop Art, was a registered
dealer under the Goods and Services Tax Act. The GST registration of the
petitioner was cancelled by the competent authority through an order dat...
Moothedan Overseas vs Assistant State Tax Officer (Intelligence) & Anr. – Kerala High Court Directs Completion of GST Detention Proceedings Under Section 129 of CGST/SGST Acts Within Two Months
Facts of the CaseMoothedan Overseas approached the Kerala High Court in
connection with proceedings initiated against it under Section 129 of the
CGST/SGST Acts.The record shows that the underlying transaction was supp...
M/s. Khoday India Limited vs Joint Director, Directorate General of GST Intelligence & Ors. – Service Tax SCN on Liquor Licence Fees Quashed in Part; Section 117 of Finance (No. 2) Act, 2019 Grants Retrospective Exemption for Grant of Liquor Licence
Facts of the CaseM/s. Khoday India Limited approached the Karnataka High Court
under Articles 226 and 227 of the Constitution of India challenging, among
other matters, the constitutional validity and legality of provi...
Ramavtar vs State of Rajasthan – Anticipatory Bail Under Section 438 Cr.P.C. Denied in NDPS Act Section 8/15 Case; Alleged Possession and Management of Hotel, Witness Statements and Criminal Antecedents Considered
Facts of the CaseThe petitioner, Ramavtar, filed an anticipatory bail
application under Section 438 Cr.P.C. in connection with FIR No.
51/2022, registered at Police Station Shahpura, District Jaipur, for
alleged offen...