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
M/S Maruti Enterprises vs. The State of Bihar & Ors. (2022) | High Court Quashes Ex-Parte GST Assessment & Appellate Orders Issued Under Section 73 & Section 107 in Violation of Natural Justice
Facts of the Case
Petitioner
Identity: M/S Maruti Enterprises, a proprietorship
firm located at Maa Mathurasani Palace, G M Road, Bankipore, Patna,
represented by its proprietor, Vikrant Kumar.
Ass...
Amit Kumar (Proprietor of M/s Paradise Automobiles) vs. Union of India through the Commissioner of Central GST and Central Excise, Patna-II & Anr.
Facts of the Case
The
petitioner, Amit Kumar, operating as the proprietor of M/s
Paradise Automobiles (located at NH-107, Hatiya Gachhi, Saharsa,
Bihar), filed a writ petition under Civil Writ Jurisdi...
Maa Bhawani Enterprises vs. The State of Bihar & Ors.: Patna High Court Quashes Ex-Parte GST Assessment Order Passed Under Section 73 of CGST Act Due to Violation of Principles of Natural Justice and Lack of Reasoned Adjudication
Facts of the Case
Assessee
Profile & Identity: The petitioner, Maa Bhawani
Enterprises, is a sole proprietorship firm situated at Jafarpur Asli,
Phular, District Muzaffarpur, Bihar, represented by...
M/S SRI SAI KRISHNA CONSTRUCTIONS VS THE STATE OF JHARKHAND & ORS.: HIGH COURT DIRECTS TIME-BOUND REIMBURSEMENT OF DIFFERENTIAL GST BURDEN ON PRE-GST WORKS CONTRACTS AS PER NEW STANDARD OPERATING PROCEDURE (SOP)
Facts of the Case
Background
& Subsisting Contracts: The petitioners are
government infrastructure contractors who were awarded various works
contracts by different state government departments (s...
A.H. Marble Crafts vs Commissioner, Goods and Services Tax & Others | Rajasthan High Court Directs GST Portal Activation for Filing FORM GST REG-16 and Linking GSTIN After Death of Sole Proprietor | Section 29 & Section 93 of the CGST Act, 2017
Facts of the CaseThe petitioner, A.H. Marble Crafts, approached the
Rajasthan High Court challenging the inaction of the GST Network in activating
the common GST portal to enable the petitioner to discharge the tax lia...
M/s Sri Sai Krishna Constructions vs. The State of Jharkhand & Ors.: High Court Issues Mandate on GST Differential Tax Reimbursement for Pre-GST Works Contracts under Section 142 of the CGST Act, 2017 & Statutory SOP Guidelines
FACTS OF THE CASE
Transition
and Escalation of Tax Liability: The petitioners were
awarded various works contracts by different departments of the Government
of Jharkhand and State Instrumentalities (...
M/s. Aref Abdul Sattar Textiles Pvt. Ltd. vs Deputy Commissioner (State Tax) & Others – Telangana High Court Sets Aside Non-Speaking GST Refund Rejection Order and Remands Matter for Fresh Consideration under Section 54 of the CGST Act, 2017
Facts of the CaseThe petitioner, M/s. Aref Abdul Sattar Textiles
Pvt. Ltd., is a registered dealer under the Goods and Services Tax (GST)
laws engaged in the business of textiles and sale of readymade garments. The
pe...
M/s Chandini Electricals Vs. The Commissioner of Central GST and Central Excise, Patna-1 & Ors.: Patna High Court Quashes Ex-Parte Assessment Order Under Section 73 of the Bihar Goods and Services Tax Act, 2017 for Violation of Principles of Natural Justice
Facts of the Case
Petitioner
Identity: M/s Chandini Electricals, a proprietorship
concern represented by its proprietor Mohammad Tahir, having its principal
place of business at Sri Ram Place, Sahdeo ...
The Krishna District Milk Producers Co-operative Union Ltd. vs State of Andhra Pradesh – Andhra Pradesh High Court Allows Tax Revision, Holds Milk By-products and Cattle Feed Entitled to APGST Exemption | Section 22(1) & Section 6A of APGST Act
Facts of the CaseThe Krishna District Milk Producers Co-operative
Union Limited challenged the common order passed by the Sales Tax Appellate
Tribunal, which had affirmed the orders of the Deputy Commissioner of
Comme...
Corrtech International Private Limited Vs. The State of Bihar & Others: High Court Quashes Non-Speaking Ex-Parte Order Passed Under Section 73 of CGST/BGST Act for Violation of Natural Justice and Discrepancy in Form GSTR-2A vs GSTR-3B
FACTS OF THE CASE
Background
of the Assessee: The petitioner, M/s Corrtech International
Private Limited, is a company operating from its local place of business
at Maharajganj, Pargana Haveli, Purnea...