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Canara Bank vs Union of India & Connected Matters – Karnataka High Court Quashes Service Tax SCNs on Free Banking Facilities Linked to Minimum Average Balance; Holds MAB Is Not “Consideration” Under Sections 65B(44), 66B, 66E(e) and 67 of the Finance Act, 1994/2012 Framework
Facts of the CaseThe petitioners were banking institutions engaged in providing
savings accounts, current accounts and various other banking and financial
facilities to customers. Depending upon the account variant sel...
M. Kasiviswanathan vs Assistant Commissioner (ST) (FAC) – Madras High Court Sets Aside Ex Parte Section 74 TNGST Assessment on GSTR-7 vs GSTR-3B Contract Receipts Mismatch; Fraud, Wilful Misstatement or Suppression Must Be Established, GR Infra Projects Ltd. Case Relied Upon
Facts of the
CaseThe petitioner, M/s M. Kasiviswanathan,
bearing GSTIN 33AULPK1021A1ZH, approached the Madurai Bench of the
Madras High Court under Article 226 of the Constitution of India.The petitioner challenged th...
Shahjad vs Commissioner, State Goods and Services Tax – Uttarakhand High Court Permits GST Registration Revocation Application After Cancellation for Non-Filing of Returns; WPMB No. 39 of 2025 Followed Subject to Pending Returns, Unpaid Tax, Interest and Penalty
Facts of the
CaseThe petitioner, Shahjad, approached the Uttarakhand
High Court challenging the order dated 05.07.2025 whereby his GST
registration had been cancelled.The specific ground for cancellation recorded by
...
Tvl. VARS Enterprises vs Assistant Commissioner (State Tax) – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-3B vs GSTR-2A ITC Mismatch; Circular No. 183/15/2022 Reconciliation Claim to Be Reconsidered Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. VARS Enterprises,
represented by its partner A. Ramanathan, approached the Madurai Bench of the
Madras High Court under Article 226 of the Constitution of India.The petitioner cha...
R. Ramesh vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST DRC-07 Order on Section 17(5) Blocked ITC Dispute for Iron and Steel Used by Civil Works Contractor; Fresh Adjudication Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, R. Ramesh, represented by
its proprietor Ramasamy Ramesh, approached the Madurai Bench of the Madras High
Court under Article 226 of the Constitution of India.The petitioner challenged...
Tvl. VARS Enterprises vs Assistant Commissioner (State Tax) – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-1 vs GSTR-3B Reconciliation, GSTR-3B vs GSTR-2A ITC Mismatch and Section 16(4) Time-Bar; 25% Deposit Excludes Section 16(5) ITC Issue
Facts of the
CaseThe petitioner, Tvl. VARS Enterprises,
represented by its partner A. Ramanathan, approached the Madurai Bench of the
Madras High Court under Article 226 of the Constitution of India.The petitioner cha...
Batik Air Services Pvt Ltd Vs Union Of India And Ors: Delhi High Court On Unfreezing Of Bank Accounts Under Article 226 Of The Constitution Of India Involving Writ Seeking De-Freezing For Airline Operational Expenses And Statutory Dues
Facts of the Case
The
Petitioner, Batik Air Services Pvt Ltd, preferred a writ petition under
Article 226 of the Constitution of India before the High Court of Delhi.
This
petition was filed challe...
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...