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Ajayakumar P.A. vs State of Kerala & Connected Appeals – Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and State’s Power to Reopen Pre-GST Assessments
Facts of the
CaseA large number of dealers and assessees approached
the Kerala High Court challenging proceedings initiated or continued by the
State tax authorities in relation to liabilities, assessments, reassessme...
Atl afbhai Rajabali Dosani, Proprietor of M/s Gurukrupa Enterprise vs Superintendent, Ghatak 82 (Amreli), Range 19, Division 9 – Gujarat High Court Quashes GST Registration Cancellation Under Section 29(2)(c) of CGST Act and Directs Restoration Where Pending Returns, Tax and Late Fee Were Paid
Facts of the
CaseThe petitioner was a contractor engaged in
providing construction services and was registered under the GST law. According
to the petitioner, he was out of business and, therefore, returns after
Sept...
Chellappa Chokkalingam vs. The Assistant Commissioner (Circle), Palayamkottai Assessment Circle | Revocation of GST Registration Cancellation Under Section 29 of CGST Act, 2017 – Madras High Court Granting Relief on Conditional Terms Due to Non-Filing of Monthly Returns
Facts of the Case
The
petitioner, Chellappa Chokkalingam, holds a valid GST registration (GSTN:
33AIBPC871811Z8) with his principal place of business at No. 19, Senthil
Nagar, Palayamkottai, Tirunelve...
Tvl. Green Park Restaurant Vs. The Commissioner of GST and Central Excise & Anr. – Madras High Court Orders Revocation of GST Registration Cancelled Due to Non-Filing of Returns Under Section 29 of CGST Act, 2017 Following Tvl. Suguna Cutpiece Precedent
Facts of the Case
The
Petitioner, Tvl. Green Park Restaurant, represented by its
Proprietor, Ramar Panchalikani, runs a business located in Tirunelveli,
Tamil Nadu, and held a valid GST registration (...
M/s Aditya Construction Pvt Ltd Vs The State of Bihar & Others | Patna High Court Quashes Ex-Parte GST Assessment Order & DRC-07 Under Section 73/74 of CGST/BGST Act 2017 for Absolute Violation of Principles of Natural Justice and Lack of Speaking/Reasoned Adjudication
Facts of the CaseThe petitioner, M/s Aditya Construction Pvt Ltd, a private
limited company operating through its partner in Bihar, filed a writ petition
under Article 226 of the Constitution challenging an ex-parte as...
M/s Power Plus Electricals Vs. The Joint Commissioner of Commercial Taxes (Appals-5) & Anr. | Quashing of GST Registration Cancellation Due to Violation of Principles of Natural Justice under Section 29 of the CGST/KGST Act, 2012
Facts of the Case
The
Petitioner, M/s Power Plus Electricals, is a registered company
represented by its proprietor, Balakrishna.
The
Assistant Commissioner of Commercial Taxes (Respondent No. 2) i...
SHREE GOVIND ALLOYS PVT. LTD. AND ANOTHER VS. STATE OF GUJARAT AND OTHERS: HIGH COURT OF GUJARAT ILLEGITIMATIZES DETENTION AND PENALTY UNDER SECTION 129(3) OF THE CGST ACT, 2017 FOR BONA FIDE EXPIRATION OF E-WAY BILL DURING TRANSIT IN THE ABSENCE OF INTENT TO EVADE TAX
Facts of the Case
The
Petitioners' Status: Petitioner No. 1 is a Private Limited
Company operating under the name and style of M/s Shree Govind Alloys Pvt.
Ltd., and Petitioner No. 2 is a transport au...
Commissioner, Central Excise, Customs & Service Tax, Rourkela Commissionerate vs. M/s. Hindalco Industries Ltd.: Orissa High Court Refuses to Interfere with 7-Year-Old CESTAT Interlocutory Stay Order, Directs Expedited Disposal of Main Excise Appeal
Facts of the Case
The
Appellant, the Commissioner of Central Excise, Customs & Service Tax,
Rourkela Commissionerate, preferred an appeal (OTAPL No. 1 of 2015) before
the Hon'ble High Court of Ori...
Smt. Gulapa Purseth vs. State of Chhattisgarh & Others: High Court Dismisses Writ Petition as Not Pressed with Liberty to Pursue Representation Before Public Service Commission Regarding Commercial Tax Department Promotion/Seniority Disputes
Facts of the CaseThe petitioner, Smt. Gulapa Purseth, was working as a Deputy
Commissioner, Commercial Tax (GST) Division II, in Civil Lines, Raipur,
Chhattisgarh. She filed a writ petition (WPS No. 8535 of 2022) befor...
Mursaleen Tyagi Vs. State of U.P. and Another: Can Pre-Condition of Depositing Disputed Input Tax Credit (ITC) Amount for Grant of Bail Under Section 132(1)(C) of CGST Act, 2017 Be Set Aside If Voluntarily Offered by Accused? — A Comprehensive Analysis of Bail Jurisprudence in GST Evasion and ITC Fraud Cases
Facts of the Case
Allegation
of ITC Fraud: The applicant, Mursaleen Tyagi, was alleged
to have been actively engaged in fraudulently claiming and utilizing Input
Tax Credit (ITC). This was done on the...