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M/s Motiprabha Infratech Pvt. Ltd. Vs. The Union of India & Others: Patna High Court Quashes Ex-Parte GST Assessment Order Issued in Violation of Statutory 30-Day Notice Period Under Section 73/74 of CGST/BGST Act
Facts of the Case
The
Petitioner, M/s Motiprabha Infratech Pvt. Ltd., is a private limited
company engaged in business operations with its authorized office based in
Patna, Bihar.
The
Assista...
M/s Valentine Events vs Union of India & Others – Telangana High Court | Cancellation of GST Registration for Non-Filing of Returns | Relief under Section 29(2)(c) of the CGST Act, 2017 | Opportunity for Fresh Hearing
Facts of the CaseThe petitioner, M/s Valentine Events, was a
registered taxable person under the CGST Act, 2017. The GST authorities issued
a show cause notice alleging that the petitioner had failed to file mont...
Annamalai Arunachalam vs State of Kerala & Others – Recovery Stayed on Deposit of 20% Disputed Tax under Section 112(8)(b) of CGST/SGST Act Pending Constitution of GST Appellate Tribunal | Kerala High Court
Facts of the
CaseThe petitioner, Annamalai Arunachalam,
Proprietor of M/s Vittuniyar Agencies, challenged the appellate orders
passed under the GST enactments relating to the assessment years 2018-19 and
2019-20.The ...
M/s Balram Singh Patori vs. The Union of India & Ors. | Patna High Court Sets Aside Ex-Parte GST Assessment Order for Violation of Natural Justice and Lack of Reasoned Findings Under BGST/CGST Act, 2017
Facts of the Case
The
petitioner, M/s Balram Singh Patori, is a proprietorship firm
located in Saharsa, Bihar, engaged in business operations under
GSTIN-10AJIPS2522A3ZW.
The
Assistant Commis...
Siva Kumar M vs Bank of Baroda & Anr. – Kerala High Court Grants Tenant Time to Vacate Secured Premises under Section 14 of the SARFAESI Act | Occupation Subject to Payment of Rent
Facts of the
CaseThe petitioner, Siva Kumar M, was a tenant
operating a jewellery shop in premises that had been taken possession of by Bank
of Baroda under proceedings initiated under Section 14 of the SARFAESI
Act,...
M/s A.K. Das Associates Ltd. vs Commissioner of Sales Tax, Odisha & Ors. – Refund Withholding under Section 60 of the Odisha Value Added Tax Act Cannot Be Ordered Without Granting Opportunity of Hearing | Orissa High Court
Facts of the
CaseThe petitioner, M/s A.K. Das Associates Ltd.,
challenged the order dated 14.10.2020 passed by the Additional
Commissioner of Sales Tax, Odisha, under Section 60 of the Odisha Value
Added Tax Act, 200...
M/s. Ambuja Cement Ltd. vs State of Odisha & Others – Orissa High Court | Writ Petition Disposed of in Terms of Earlier Interim Order | Article 226 of the Constitution of India
Facts of the
CaseM/s. Ambuja Cement Ltd. filed a writ petition
before the High Court of Orissa challenging issues arising against the State of
Odisha and other authorities. During the pendency of the writ petition, th...
Shree Ram Construction vs. State of Gujarat: High Court Quashes Cryptic, Auto-Generated GST Cancellation Orders for Violating Principles of Natural Justice—A Detailed Analysis of Section 29 of the CGST Act and the Precedent of Aggarwal Dyeing & Printing Works
Facts of the Case
The
Petitioner's Profile: The Petitioner, M/s Shree Ram
Construction, is a registered taxpayer under the Goods and Services Tax
regime in the State of Gujarat.
Issuance
of S...
M/s Petitioner vs State of Uttarakhand – Cancellation of GST Registration, Revocation of Registration under Section 30 of the CGST Act, 2017 & Maintainability of Appeal under Section 107 of the Uttarakhand GST Act
Facts of the
CaseThe petitioner challenged the order dated 10.06.2022
cancelling its GST registration. The petitioner submitted that it was willing
to discharge all outstanding GST liabilities, including tax, ap...
M/s MP Bhandari vs Joint Commissioner of Commercial Taxes (Appeals)-5 & Anr: High Court Quashes Ex-Parte GST Assessment and Appeal Orders Over Factually Erroneous Findings and Violation of Principles of Natural Justice
Facts of the Case
The
Petitioner, M/s MP Bhandari, represented by its proprietor Mr.
Surendra Bhandari, is a registered taxpayer operating from Bengaluru,
Karnataka.
The Assistant
Commissione...