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Directorate General of GST Intelligence vs Girish Sachdeva & Connected Matters – Delhi High Court Upholds Seven Days’ Prior Notice Before Coercive Action in CGST Investigation Under Sections 70 and 174; Protection Not Blanket Anticipatory Bail
Facts of the
CaseThree petitions involving similar facts and common
questions of law were decided together by the Delhi High Court.The petitions were filed by the Directorate General
of GST Intelligence and CGST Delhi...
Tvl. 2918 Kannanoor PAC CS Ltd vs Deputy State Tax Officer-2 – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 Subject to 25% Deposit and Remands Matter for Fresh Adjudication
Facts of the
CaseThe petitioner, Tvl. 2918 Kannanoor PAC CS Ltd,
challenged the assessment order dated 29.12.2023 passed by the respondent under
Section 73 of the GST Act, 2017.The assessment order was passed ex parte...
Tvl. Amman Arul Spinners vs. The Deputy Commissioner (CT) (GST) (Appeals), Erode and Salem & Anr. | Condonation of Delay Under Section 107 of Central Goods and Services Tax Act, 2017 – Restoring Ex-Parte Assessment Orders on Merits Pending Bonafide Rectification Applications Under Section 161 – Madras High Court Judgment
Facts of the Case
Issuance
of Notice: A Show Cause Notice (SCN) was issued to the
petitioner, Tvl. Amman Arul Spinners, on November 25, 2024, proposing the
imposition of tax, interest, and penalty bas...
M/s Ramky Speciality Chemicals and Equipment Vs. The Assistant Commissioner of Central Tax: Karnataka High Court Quashes Ex-Parte Order-in-Original Passed Under Finance Act, 1994, Without Due Service of Notice Based on CBDT-CBIC Data Sharing Agreement, Citing Violation of Principles of Natural Justice and Remanding the Matter for Fresh Adjudication
Facts of the Case
Petitioner
Status: The petitioner, M/s Ramky Speciality
Chemicals and Equipment, is a proprietary concern (represented by its
proprietor, Shri. Vajrala Ram Krishna) originally regist...
Tvl. CS Timbers and Lorry Service Vs. The State Tax Officer: Madras High Court Quashes Ex-Parte GST Assessment Order Issued Under Section 73 of TNGST Act 2017 Involving Input Tax Credit (ITC) Reversal on By-Products (Firewood) and Remands Matter for Fresh Hearing on Merits
Facts of the Case
The
Petitioner's Profile: The petitioner, Tvl. CS Timbers and
Lorry Service, represented by its Proprietor C. Selvin Lal, is a
small-scale trader registered under GST laws, engaged i...
Tvl.V.N.S. Construction vs. The State Tax Officer (Review) | Whether Ex-Parte Assessment Order under Section 74 of TNGST/CGST Act Valid if Turnover Difference is Solely Based on GSTR-7 TDS and Services are Exempt Pure Services
Facts of the Case
The
Petitioner's Profile: The Petitioner, Tvl.V.N.S.
Construction, is a small-scale contractor represented by its Proprietor,
K. Vetrivel, engaged in civil construction and maintenan...
Tvl.V.N.S.Construction vs. The State Tax Officer (Review) | Quashing of Cryptic Ex-Parte GST Assessment Order Under Section 74 of TNGST Act Due to Failure to Evaluate Tax Exemptions for Public Water Supply Schemes and Misplaced Reliance on GSTR-7 TDS Data
Facts of the Case
The
Petitioner: Tvl.V.N.S.Construction is a proprietary
concern engaged in execute-level contract works.
Nature
of Operations: The petitioner rendered operations and
mainten...
Yamuna M.K. Vs. National Highway Authority of India & Others | Maintainability of Compensation Enhancement Claims and Writ Withdrawal under Article 227 of the Constitution of India concerning Illegal GST Deduction on Land and Structure Acquisition Valuation
Facts of the Case
The
Petitioner, Yamuna M.K. (aged 60 years), is the owner of an
ancestral/residential property situated at Bylakuppe Village, Periyapatna
Taluk, Mysore District.
The
Respond...
Tvl. Hotel Shree Deiva Vs. The Deputy State Tax Officer - 2: Madras High Court Sets Aside Ex-Parte GST Assessment Order Under Section 73 of TNGST Act 2017 Due to Online Portal Notice Delivery Technical Issues and Remands Matter for Fresh Hearing on Merits
Facts of the Case
The
petitioner, Tvl. Hotel Shree Deiva, is a proprietary concern represented
by its proprietor, R. Paulpandi, operating in Theni, Tamil Nadu.
The
respondent revenue authority init...
Tvl. K.R.K. Timbers vs. The Deputy State Tax Officer-1: Madras High Court Sets Aside Ex-Parte GST Assessment Order Issued Under Section 73 of TNGST Act Without Imposing Pre-Deposit Conditions Where Mismatch Attributed to Exempted Firewood Supplies and Portal Oversight
Facts of the Case
The
Petitioner’s Profile: The petitioner, Tvl. K.R.K. Timbers
(represented by its proprietor K. Regi Kumar), is a small-scale trader
engaged in the commercial business of timber al...