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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...
M/s Star Medical Store Versus The Assistant Commissioner, State Goods & Service Tax: Principles of Natural Justice Violated Under Section 73 of the GST Act, 2017 When Personal Hearing Is Fixed Prior to the Last Date for Filing Reply – High Court of Uttarakhand Remits Matter for De Novo Adjudication Relying on M/s Abuturrab Agencies
Facts of the Case
The
petitioner, M/s Star Medical Store, was served with a Show Cause
Notice (SCN) along with FORM DRC-01 bearing reference no.
ZD0511240012428U dated 19.11.2024 by Respondent No. 1 u...
M/s Star Medical Store Vs. The Assistant Commissioner, State Goods & Service Tax: Principles of Natural Justice and Validity of Illusory Personal Hearing Under Section 73 of Uttarakhand GST Act, 2017
Facts of the Case
The
petitioner, M/s Star Medical Store, is a registered entity under the Goods
and Services Tax laws.
The
Respondent (Assistant Commissioner, State Goods & Service Tax) issued...
M/s. GR Tech Services Pvt Ltd. v. Assistant Commissioner of Commercial Taxes (Audit), Madikeri & Others: High Court of Karnataka Rules on the Adjustment of IGST Paid Under Wrong Head Against CGST/SGST Liabilities Without Revenue Loss Under Section 77 of the CGST/KGST Act, 2017
Facts of the Case
Assessee
& Business Transaction: The petitioner, M/s. GR
Tech Services Pvt Ltd., entered into commercial transactions with M/s.
Larsen and Toubro Limited during the tax period 20...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1, Thanjavur - II Assessment Circle: Principles of Natural Justice and Validity of Ex-Parte Assessment Orders Passed Under Section 73 of the TNGST/CGST Act, 2017 Based Merely on Turnover Mismatch Between Form GSTR-07 (TDS Returns) and Form GSTR-09 (Annual Return)
Facts of the Case
The
petitioner, Tvl. T. Sivakumar, is a small-scale contractor who relies
entirely on a part-time accountant to manage and fulfill statutory GST
compliances.
For
the Assessm...
Tvl. T. Sivakumar Vs. The Deputy State Tax Officer - 1 (Madras High Court) | Quashing of Ex Parte GST Assessment Order Passed Under Section 73 of TNGST/CGST Act Due to Erroneous Mismatch of Form GSTR-07 and GSTR-09
Facts of the Case
The
petitioner, Tvl. T. Sivakumar, operates as a small-scale contractor
subject to GST compliances.
For
the Assessment Year (AY) 2020-21, the Respondent authority (The Deputy
...