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Cash Is Not Stock-in-Trade: Kerala High Court Orders Release of Cash Seized Nearly Three Years Earlier During a GST Search, Reaffirming the Department's Lack of Power to Seize Cash Under Shabu George in T H Fazil's Case (WP(C) No.30522 of 2023)
Facts of the Case
The four petitioners, including T H Fazil, challenged the seizure of cash from their business premises pursuant to seizure memos in Form GST INS-02 dated 22.12.2020, under which amounts of Rs.31,50,000...
Orissa High Court Sets Aside Section 74 OGST Order Passed Without Fresh Show Cause Notice Despite Assessee Filing Multiple Replies, Directs Fresh Hearing — Gyana Ranjan Senapati vs Commissioner of Commercial Taxes & GST (W.P.(C) No.35664 of 2022)
Facts of the CaseGyana Ranjan Senapati challenged an order dated 08.07.2022 passed by the Additional CT & GST Officer, Bhubaneswar-I Circle, under Section 74 of the OGST Act, 2017. The petitioner's Senior Counsel pointed...
Orissa High Court Again Directs GST Litigant to Approach Now-Functional Appellate Tribunal Under Section 112(8) Pre-Deposit in Anjali Sahu vs Commissioner of CT and GST (W.P.(C) No.18415 of 2025)
Facts of the CaseThe petitioner, M/s. Anjali Sahu, challenged an order dated 25 April 2023 passed under Section 73 of the CGST/Odisha GST Act, 2017 for tax periods April 2018 to March 2019, affirmed in appeal on 28 Janua...
Karnataka High Court Disposes of Challenge to GST Registration Cancellation and Appellate Rejection, Directs Assessee to Avail Notified Special Revocation Procedure — Sri Annadurai Muniswamy vs Additional Commissioner, Central Tax (WP No. 3966 of 2023)
Facts of the CaseSri Annadurai Muniswamy, proprietor of M/s Anna Enterprises, holding GSTIN 29CDFPM8841P1ZM, challenged the cancellation of his GST registration by order dated 25.01.2022 passed by the Superintendent of C...
Jharkhand High Court Allows Migration of Unadjusted TDS as Transitional GST Credit Under Section 140(1), Reads Down Rule 117 in Bharat Heavy Electricals Limited vs State of Jharkhand (W.P.(T) No. 2857 of 2023)
Facts of the CaseThe petitioner, M/s. Bharat Heavy Electricals Limited (BHEL), challenged an Order-in-Original dated 15.12.2018 rejecting its claim to migrate Rs.2,39,61,824/- of unadjusted Tax Deducted at Source (TDS) a...
Second Window for Transitional Credit: Jharkhand High Court Permits Filing of Form TRAN-1 Under the Supreme Court's Filco Trade Centre Directions Reopening the GST Common Portal, Even Though the Writ Petition Predated That Ruling in R P M Associates' Case (W.P.(T) No.2557 of 2022)
Facts of the Case
The petitioner, M/s R P M Associates, sought a direction permitting it to file Form GST TRAN-1 to carry forward transitional credit from the pre-GST regime into its electronic credit ledger. Its repres...
Madras High Court Restores GST Registration Cancelled Just Days Outside Amnesty Notification Cut-Off, Applying Suguna Cut Piece Precedent — M/s.ALM Engineering & Co. vs Assistant Commissioner (ST) (W.P.(MD).No.17972 of 2023)
Facts of the CaseM/s.ALM Engineering & Co., a construction company voluntarily registered under GST No.33ABNFA2958F1ZF, could not file returns for six months as its accountant, instructed to file NIL returns, failed to d...
Andhra Pradesh High Court Admits Manually Filed GST Appeal Rejected for Want of Notification, Holding Portal Glitch Justified Manual Filing in Writ Petition No.20327 of 2023
Facts of the CaseThe petitioner challenged an order dated 29.11.2022 rejecting its appeal on the technical ground that the appellate authority was not empowered to admit an appeal filed manually under Rule 108(1) of the ...
Chhattisgarh High Court Declines to Quash Third Section 73 Show Cause Notice on RCM Liability for Environment and Development Cess, Holds Assessee Has Adequate Remedy of Filing Reply — South Eastern Coalfields Limited vs Principal Commissioner CGST (WPT No. 85 of 2023)
Facts of the CaseSouth Eastern Coalfields Limited, a Public Sector Undertaking and subsidiary of Coal India Limited holding GST Registration No. AADCS2066EST003, challenged a third show cause notice dated 16.01.2023 issu...
Government's Own Default Cannot Deny Statutory Stay: Patna High Court Directs That a Taxpayer Be Extended the Section 112(9) Stay on Payment of 20% Pre-Deposit Even Though the GST Appellate Tribunal Has Not Been Constituted in Maa Rajeshwari Construction's Case (CWJC No.9500 of 2023)
Facts of the Case
The petitioner, M/s Maa Rajeshwari Construction Pvt. Ltd., sought to avail its statutory remedy of appeal before the GST Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act aga...