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Patna High Court Grants Statutory Stay of Recovery on 20% Deposit Despite Non-Constitution of GST Appellate Tribunal Under Section 112, With Liberty to File Appeal Once Tribunal Is Functional in Ritesh Infratech Private Limited vs Union of India (CWJC No.5316 of 2023)
Facts of the CaseThe petitioner, Ritesh Infratech Private Limited, sought to avail the statutory remedy of appeal against an impugned tax order before the GST Appellate Tribunal under Section 112 of the Bihar Goods and S...
Allahabad High Court Quashes Section 129(3) UP GST Goods Detention Order For Failure To Record Reasons On Driver's Illness Explanation For Expired E-Way Bill In M/S Rateria Laminators Versus Additional Commissioner (Writ Tax No.599 Of 2023)
Facts of the CaseThe petitioner, M/S Rateria Laminators Pvt. Ltd., a registered dealer (GSTIN 19AABCR2147R1ZU) at Kolkata, made an inward supply of HDPE material from GAIL, Auraiya, U.P., generating two e-way bills valid...
Calcutta High Court Directs WBGST Authority to Consider Application for Amendment of GSTR-1 Under Section 38(5) After Inadvertent Filing Error in Techno Waxchem Private Limited vs GST Council (WPA 12590 of 2022)
Facts of the CaseThe petitioner, Techno Waxchem Private Limited, had earlier obtained recall of an order dated 31st July, 2023, which had erroneously released the matter on the mistaken submission of an unauthorised advo...
Telangana High Court Holds Provisional Attachment Under Section 83 CGST Act Ceases After One Year, Directs Banks And Sub-Registrar To Release Properties In Ali Asgar Junagadhwala Versus Union Of India (WP.No.24036 Of 2023)
Facts of the CaseThe petitioners, Ali Asgar Junagadhwala and Kutbuddin Junagadhwala, had their immovable property and bank accounts provisionally attached by order dated 05.01.2021 issued by the Commissioner, Central Tax...
Jharkhand High Court Strikes Down End-User Restriction on SGST Subsidy Under Industrial Policy 2016, Directs Release of Over Rs.117 Crore Reimbursement to Atibir Industries Company Ltd. (W.P.(T) No. 3357 of 2023)
Facts of the CaseThe petitioner, Atibir Industries Company Ltd., an iron and steel manufacturer in Giridih, expanded its unit for production of Sinter and Pig Iron with an investment of Rs. 158.88 crore, commencing comme...
Andhra Pradesh High Court Directs Disposal Of Pending GST Refund Application Under Circular No. 166/22/2021 Within Two Weeks, Disposes Writ In A Petitioner Versus Assistant Commissioner (Writ Petition No.13597 Of 2021)
Facts of the CaseThe petitioner sought a mandamus declaring illegal the rejection of its claim for the balance amount of Rs.1,31,574 from its electronic cash ledger, contending that the rejection in Form GST RFD-06, purs...
Orissa High Court Condones Delay In Seeking Revocation Of GST Registration Cancellation On Payment Of Dues, Following Mohanty Enterprises Precedent, In Sai Stuti Enterprises Versus Sales Tax Officer (WP(C) No.8152 Of 2026)
Facts of the CaseThe petitioner, Sai Stuti Enterprises, had its GST registration cancelled by order dated 17.03.2025, pursuant to a show cause notice dated 12.02.2025, under the Central Goods and Services Tax Act, 2017. ...
Patna High Court Remands SGST Reimbursement Claim on Unit Expansion Under Bihar Industrial Incentive Policy 2011 Where Authority Wrongly Insisted on Fresh SIPB Approval in Jyoti Moulders Pvt. Ltd. vs State of Bihar (CWJC No.17675 of 2022)
Facts of the CaseThe petitioner, M/s Jyoti Moulders Pvt. Ltd., a company with a production unit at Gyanchak, Patna, sought disbursement of incentives under the Bihar Industrial Incentive Policy, 2011 for its 1st and 2nd ...
Andhra Pradesh High Court Sets Aside GST Assessment Order Lacking Document Identification Number, Remands On 20% Pre-Deposit Condition Applying Cluster Enterprises And Sai Manikanta Precedents In G Venkata Swamy Reddy Versus Assistant Commissioner (W.P.No.16420 Of 2025)
Facts of the CaseThe petitioner, G Venkata Swamy Reddy, a works contractor holding GSTIN 37BFHPS6397P1Z7, challenged an assessment order dated 27.04.2023 issued in Form DRC-07 for tax period 2019-20, on the ground that i...
Patna High Court Quashes Rejection of SGST Reimbursement Under Bihar Industrial Incentive Policy 2011, Holds Prior SIPB Approval Not a Precondition to Starting Production in Jai Ambe Concrete Industries vs State of Bihar (CWJC No.5938 of 2023)
Facts of the CaseThe petitioner, Jai Ambe Concrete Industries, a partnership firm based in Patna, applied for incentives under the Bihar Industrial Incentive Policy, 2011, which entitles eligible units to reimbursement o...