Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
High Court Ruling on Input Tax Credit (ITC): Sri Shib Das Kangsa Banik vs. The Union of India & Anr (Gauhati High Court) | Denial of ITC Over Supplier's Tax Default Quashed for Bona Fide Purchaser under Section 16 of CGST Act
Facts of the Case
The
Petitioner's Profile: The petitioner, Sri Shib Das Kangsa
Banik, is the 71-year-old proprietor of M/s S.K. Traders based in Silchar,
Assam. The business is engaged in the procure...
M/s Narayan Enterprise and Anr. Vs. The Union of India and Ors.: Gauhati High Court Rules Input Tax Credit (ITC) Cannot Be Denied to a Bona Fide Purchasing Dealer Under Section 16(2) of the CGST Act, 2017 Solely Due to the Tax Deposit Default or Failure of the Selling Supplier
Facts of the Case
The
petitioner, Sri Moloy Banik, is the sole proprietor of M/s Narayan
Enterprise, an entity located in Silchar, Assam, engaged in the
procurement and sale of scrap/waste batteries. ...
M/s Tata Projects Limited & Ors. vs. Union of India & Ors.: Jurisdiction of Proper Officer to Issue Consolidated Show Cause Notice and Order for Multiple Financial Years under Sections 73 & 74 of the CGST Act, 2017
Facts of the CaseThe Gauhati High Court heard a batch of three writ petitions
involving common jurisdictional issues regarding the maintainability of
proceedings under the Central Goods and Services Tax Act, 2017.
W...
Mayank Bansal & Anr. Vs. Union of India & Ors.: Gauhati High Court Landmark Ruling on Personal Penalty Imposition on Partners Under Section 122(1A) of the CGST Act, 2017 for Pre-2021 Tax Evasion Eras
Facts of the Case
The
petitioners, Mayank Bansal and Nadar Hussain, are partners of $M/s$
Quantum Infratech, a partnership firm engaged in the business of
constructing residential buildings.
Follow...
K. Pitchaipandi Vs. The Deputy State Tax Officer-1, Paramakudi: Madras High Court Quashes Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act 2017, Remanding Matter for Reconsideration and Lifting Bank Attachment Due to Portal Notice Communication Failure
Facts of the Case
The
petitioner, K. Pitchaipandi, is a registered taxpayer under the Goods and
Services Tax (GST) regime.
The
respondent revenue authority issued an assessment order in GSTIN Ref N...
KSPS Natarajan and Co. Vs. The State Tax Officer Commercial Tax Officer: Madras High Court Quashes Ex-Parte Assessment and Lifts Bank Attachment on Fully Exempted Goods due to Violation of Natural Justice Under Section 73 of TNGST Act
Facts of the Case
The
Petitioner's Business Profile: The Petitioner, M/s. KSPS
Natarajan and Co. (represented by its partner Mr. M. Vairavel), is a
partnership firm engaged in trading activities.
N...
Tvl. Punitha Antony Store Vs. The State Tax Officer (Roving Squad-2) | High Court Sets Aside Cryptic Assessment Order Passed Under Section 74 of TNGST/CGST Act 2017 Involving Mismatches in GSTR-2A vs GSTR-3B and Erroneous Taxation of Bank Loan as Taxable Turnover Due to Violation of Principles of Natural Justice
Facts of the Case
The
Petitioner, Tvl. Punitha Antony Store (represented by its Proprietor
Rajaprakash), is a registered taxpayer under GST operating from
Tirunelveli, Tamil Nadu.
The
Respond...
FGM Private Limited vs. State of Karnataka and Others: Judicial Review of Commercial Certainty and Portal Design vs. Tender Document Discrepancies in GST-Exclusive Public Procurement Contracts
Facts of the Case
Issuance
of Notice Inviting Tender (NIT): Respondent No. 2, Karnataka
State Minerals Corporation Limited (KSMCL), issued an NIT calling for
competitive bids from eligible contractors...
M/s. Neeyamo Enterprise Solutions Private Limited vs. The Commercial Tax Officer, Madurai: Whether SEZ Units are Liable to Pay GST under Reverse Charge Mechanism (RCM) on Professional and Consultancy Services under Section 16 of the IGST Act and Section 73 of the TNGST Act when LUT and SEZ Certificate are Produced Late
Facts of the Case
Petitioner
Status: The petitioner, M/s. Neeyamo Enterprise
Solutions Private Limited, is an incorporated Special Economic Zone (SEZ)
unit located at ELCOT II Madurai SEZ, holding a L...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Remands Ex-Parte GST Assessment Order Under Section 74A for De Novo Consideration Conditional Upon 25% Tax Deposit
Facts of the Case
The
Petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
engaged in the export business, represented by its proprietor S.
Irudayaraj.
The
Respondent, The State...