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Himaliyan Enterprises Pulwama vs State of Jammu & Kashmir & Others – Jammu & Kashmir High Court Holds Writ Petition Not Maintainable Due to Availability of Statutory Alternative Remedy under Section 12-D of the J&K General Sales Tax Act
Facts of the CaseThe petitioner, Himaliyan Enterprises Pulwama,
challenged three orders before the High Court:
Assessment Order dated 03.02.2011 passed by the Assessing
Authority, Check Post Lowermunda;
Appell...
Jigneshbhai Vasantlal Shah Through Pritiben Jigneshbhai Shah vs District Magistrate, Surat – Gujarat High Court Quashes Preventive Detention under Prevention of Black Marketing and Maintenance of Supplies of Essential Commodities Act for Non-Supply of Legible Documents and Non-Consideration of Representation | Sections 3 & 7 of the Essential Commodities Act, 1955, Fertilizer (Control) Order, 1985 & Articles 21, 22 and 226 of the Constitution of India
Facts of the CaseThe petitions were filed before the Gujarat High
Court challenging preventive detention orders dated 26.04.2022 passed by the
District Magistrate, Surat under the Prevention of Black Marketing and
Mai...
Commissioner of CGST & Central Excise, Bolpur Commissionerate vs M/s Shyam Steel Industries Limited – Calcutta High Court Upholds CENVAT Credit on Concessional CVD Paid on Imported Coal under Rule 3 of the CENVAT Credit Rules, 2004 and Notification No. 12/2012-Cus.
Facts of the CaseThe respondent, M/s Shyam Steel Industries Limited,
is engaged in the manufacture of Sponge Iron, Billets and TMT Bars. During the
departmental audit for FY 2013-14, the department alleged that the ass...
M/s. R.P.M. Distributors vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit in Light of Filco Trade Centre Judgment | Transitional Credit under Section 140 of the CGST Act
Facts of the CaseThe petitioner, M/s. R.P.M. Distributors,
approached the Jharkhand High Court seeking permission to file Form GST
TRAN-1 for carrying forward eligible transitional Input Tax Credit (ITC)
from the pre-...
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...
Hamidul Gazi vs State of West Bengal & Others – Calcutta High Court Sets Aside Rejection of GST Registration Revocation Due to Non-Uploading of Reasoned Order on GST Portal | GST Registration Cancellation & Revocation | Section 30 of the CGST/WBGST Act, Rule 23 of the CGST/WBGST Rules
Facts of the
CaseThe petitioner, Hamidul Gazi, filed a writ
petition before the Calcutta High Court challenging the order dated 10 May
2022, whereby the GST authority rejected his application for revocation of
cancel...
Jigneshbhai Vasantlal Shah through Pritiben Jigneshbhai Shah vs District Magistrate, Surat – Gujarat High Court Quashes Preventive Detention under the Prevention of Black Marketing and Maintenance of Supply of Essential Commodities Act for Violation of Constitutional Safeguards and Non-Consideration of Representation (Articles 21 & 22 of the Constitution of India; Sections 3 & 7 of the Essential Commodities Act, 1955; Section 25(1) of the Fertilizer (Control) Order, 1985)
Facts of the CaseThe petitions arose from a common order of
preventive detention dated 26.04.2022 passed by the District Magistrate,
Surat, under the Prevention of Black Marketing and Maintenance of Supply of
Essentia...
M/s. Om Sai Ram Enterprises vs State of Jharkhand & Others – Jharkhand High Court Quashes GST Assessment Order Passed Without Personal Hearing | Sections 74, 75(4), 75(5), 67 & 107 of the JGST Act, 2017
Facts of the CaseThe petitioner, M/s. Om Sai Ram Enterprises,
was subjected to an inspection under Section 67 of the Jharkhand Goods and
Services Tax Act, 2017 (JGST Act). During inspection, the department
alleged tha...
M/s. Kamal Agencies vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit Pursuant to Supreme Court's Filco Trade Centre Judgment | Transitional Credit under Section 140 of the CGST Act
Facts of the Case
The petitioner was unable to file Form GST TRAN-1 for
carrying forward transitional input tax credit into the electronic credit
ledger.
A representation submitted by the petitioner seeki...