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Javeed Pasha vs Superintendent of Central Tax & Another – Karnataka High Court: Rejection of GST Registration Revocation Without Considering Supporting Documents and Personal Hearing Quashed; Fresh Decision Directed [Section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017]
Facts of the
CaseThe petitioner, Javeed Pasha, proprietor of M/s
A.M. Scrap Traders and engaged in the business of trading in scrap iron and
steel, challenged the cancellation of his GST registration as well as the
s...
Tvl. V.N.S. Construction vs State Tax Officer (Review) – Madras High Court Sets Aside Ex Parte Section 74 TNGST Order on GSTR-7 vs GSTR-3B Turnover Difference; TWAD Board Public Water Supply O&M Services Claimed Exempt Under Entry No. 3 of Notification No. 12/2017-CT (Rate), Unconditional Remand Granted
Facts of the
CaseThe petitioner, Tvl. V.N.S. Construction,
represented by its proprietor K. Vetrivel, approached the Madurai Bench
of the Madras High Court under Article 226 of the Constitution of India.The petitioner...
Md. Nekib Hussain Vs. The Union of India and 2 Ors: Gauhati High Court Directs Restoration of GST Registration Cancelled Under Section 29(2)(c) Due to Non-Filing of Returns upon Compliance with Rule 22(4) of CGST Rules, 2017 – Relying on Dhirghat Hardware Stores Case
Facts of the Case
The
petitioner, Md. Nekib Hussain, operates a proprietorship firm under the
name M/s Nekib Hussain, which is actively engaged in executing works
contract services in Goalpara, Assam....
M/s Cholayil Pvt. Ltd. vs Assistant Commissioner, Central Goods and Services Tax – Uttarakhand High Court Quashes Form GST RFD-06 Refund Rejection for Accumulated ITC; Departmental Haste After Four-Day SCN Reply Period Held Wholly Unwarranted, Two Weeks Granted to File Reply with Documents
Facts of the
CaseThe petitioner, M/s Cholayil Pvt. Ltd., approached
the Uttarakhand High Court challenging the order dated 15.04.2026,
issued by the respondent along with Form GST RFD-06.The petitioner had filed an ap...
M/s Arunachal Offset Enterprise (Proprietor Tadar Akin) Vs. The Union of India & Ors: Gauhati High Court Directs Restoration of GST Registration Cancelled Under Section 29(2)(c) Due to Non-Filing of Returns, Relying on Rule 22(4) of CGST Rules and Landmark Precedents of Yamang Siram and Dug Rade Cases
Facts of the Case
The
petitioner, Tadar Akin, operates a sole proprietorship firm under the
trade name M/s Arunachal Offset Enterprise in Papum Pare, Arunachal
Pradesh, and holds a valid GST registrat...
Sri Bhushan Chandra Deka Vs. The Union of India and 3 Ors.: Gauhati High Court Directs Restoration of GST Registration upon Compliance with Proviso to Rule 22(4) of CGST Rules, 2017, Despite Expiry of Statutory Revocation Timeline Due to Medical Exigencies
Facts of the Case
The
petitioner, Sri Bhushan Chandra Deka, operates a sole proprietorship firm
under the trade name M/S Rainbow Enterprise, specializing in the
execution of works contract services in...
Tvl. Narumanam Spices vs. The Superintendent of CGST & Central Excise: Madras High Court Remands Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act Where Tax Liability Was Fully Paid via DRC-03 But Accountant Failed to File Reply
Facts of the CaseThe petitioner, M/s. Tvl. Narumanam Spices, is a partnership
firm engaged in business at Bodinayakanur, Madurai. For the Assessment Year
(AY) 2021-22, the respondent department detected a discrepancy c...
Tvl. Sivasakthi Amman vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GST Exemption for Pepper Under Notification No. 2/2017-Central Tax (Rate); 25% Disputed Tax Deposit Waived and Fresh Adjudication Ordered
Facts of the
CaseThe petitioner, Tvl. Sivasakthi Amman,
represented by its proprietor T. Sermathurai, approached the Madurai
Bench of the Madras High Court under Article 226 of the Constitution of
India.The petitione...
High Court of Karnataka at Bengaluru Analysis: Scope of Section 34 & Section 37 of the Arbitration and Conciliation Act, 1996 in Commercial Layout Development Contracts: M/s Automotive Axles Employees Housing Co-operative Society Ltd. vs. Sri K.S. Sridhar
Facts of the Case
Entrustment
of Layout Work: The Appellant, M/s Automotive Axles
Employees Housing Co-operative Society Ltd., acquired land at the
Hootagalli Industrial Area, Mysuru, for a residentia...
Tvl. Sivasakthi Amman vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-3B vs GSTR-2A ITC Mismatch and ITC Reversal for Non-Business Transactions/Exempt Goods; Circular No. 183/15/2022 Claim to Be Reconsidered Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. Sivasakthi Amman,
represented by its proprietor T. Sermathurai, approached the Madurai
Bench of the Madras High Court under Article 226 of the Constitution of
India.The petitione...