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Patna High Court Holds Section 62 Best-Judgment Assessment Should Stand Withdrawn on Verified Compliance With GST Amnesty Notification in Kumar Piyush Construction Pvt. Ltd. vs State of Bihar (CWJC No.5387 of 2023)
Facts of the CaseThe petitioner, Kumar Piyush Construction Pvt. Ltd., Patna, was assessed under Section 62 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) by an order dated 12.10.2019, on the ground of failure t...
Input Tax Credit Is a Right, Not a Casualty of a PAN Error: Madras High Court Directs the Department to Ascertain and Grant Input Tax Credit Despite a Registration Data Mismatch That Could Only Be Fixed by Fresh Registration in Alpha Minerals & Chemicals' Case (W.P.(MD) No.6363 of 2022)
Facts of the Case
The petitioner, Alpha Minerals & Chemicals, a partnership firm registered under GST, discovered that while registering, its GST Registration Certificate (Form GST REG-06) had erroneously captured t...
No Reasons Recorded, Order Quashed: Patna High Court Sets Aside a GST Registration Cancellation Passed in Form GST REG-19 Without Recording Any Reasons, Following Its Own Precedent on Non-Speaking Orders in Mahendra Pd. Singh and Bros' Case (Civil Writ Jurisdiction Case No.3566 of 2023)
Facts of the Case
The petitioners, Mahendra Pd. Singh and Bros (a partnership firm) and its partner Rakesh Kumar Sinha, challenged the cancellation of GST registration by order dated 23.02.2021. An appeal against the ca...
The Aggrieved Person Prevails: Bombay High Court Holds That a Transporter Can Appeal Its Own Section 129 Detention Order Even Though the Consignee Paid the Confirmed Tax and Penalty to Secure Release of the Goods in Stanship Logistics' Case (Writ Petition No.6744 of 2021)
Facts of the Case
The petitioner, M/s Stanship Logistics Pvt. Ltd., a transporter registered under the CGST Act, was transporting a consignment of split air conditioners imported by its customer, M/s Blue Star Ltd. When...
Sanctioned But Never Paid: Kerala High Court Resolves an Electronic Credit Ledger Technical Bottleneck by Directing the Assessee to File Form GST DRC-03 So a Sanctioned Input Tax Credit Refund Can Finally Be Released in HLL Lifecare's Case (WP(C) Nos.20324 & 20321 of 2023)
Facts of the Case
The petitioner, M/s HLL Lifecare Ltd., a Government of India enterprise, had filed applications for refund of accumulated Input Tax Credit, with equal amounts automatically debited from its Electronic ...
Deposit Cures the Default: Uttarakhand High Court Restores a GST Registration Cancelled for Non-Payment of Tax After the Assessee Clears All Outstanding Dues, Applying Its Own Coordinate Bench Precedent on Identical Facts (WPMS No.3005 of 2023)
Facts of the Case
The petitioner's GST registration was cancelled by order dated 01.03.2023 after the petitioner defaulted on GST payment in the month of June (of the relevant year). Registration cancellation under the ...
Old Wine, New Bottle Rejected: Delhi High Court Quashes a Second Provisional Attachment Issued on the Same Facts After the First One Lapsed by Efflux of Time, Applying the Supreme Court's Kesari Nandan Mobile Ruling in Gujral Sons' Case (W.P.(C) 4374/2026)
Facts of the Case
The petitioner, M/S Gujral Sons, challenged fresh provisional attachment orders in Form GST DRC-22 dated 03.02.2026, attaching its bank accounts, after an initial provisional attachment order dated 13....
Only Andhra Pradesh Turnover, Not All Four States: Andhra Pradesh High Court Sets Aside a Bus Operator's GST Assessment for Clubbing Multi-State Turnover as If Entirely Taxable Within the State in JBT Jai Bharath Travels' Case, Remanding for State-Wise Reconciliation (Writ Petition No.1588 of 2023)
Facts of the Case
The petitioner, M/s JBT (Jai Bharath Travels), engaged in plying passenger buses across Andhra Pradesh, Telangana, Tamil Nadu and Puducherry, challenged an Assessment-cum-Penalty-cum-Interest order (DI...
No Indirect Tax Beyond the Customs Frontier: Madras High Court Follows the Supreme Court's Flemingo Travel Retail Ruling to Bar GST on License Fees Paid to the Airport Authority of India for a Duty-Free Shop in Plus Max Duty Free's Case (W.P.(MD) Nos.9591-9593 of 2023)
Facts of the Case
The petitioner, Plus Max Duty Free (Madurai) Pvt. Ltd., a subsidiary of a Malaysian company operating Duty Free Shops at various airports, held premises within Madurai International Airport under a Lic...
Delegation of Power Upheld, Attachment Sustained: Andhra Pradesh High Court Dismisses a Challenge to a Provisional Bank Attachment Under Section 83, Finding the Chief Commissioner Had Validly Delegated His Power in a Multi-Firm ITC Fraud Investigation in Unique Enterprises' Case (Writ Petition No.38754 of 2022)
Facts of the Case
The petitioner, M/s Unique Enterprises, a proprietary concern dealing in iron, metal and scrap, challenged provisional attachment orders dated 03.11.2022 and 04.11.2022 issued under Section 83 of the A...