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Patna High Court Holds Purchasing Dealer Cannot Claim Input Tax Credit Where Selling Dealer Failed to Remit Collected GST to Government in Aastha Enterprises vs State of Bihar (CWJC No.10395 of 2023)
Facts of the CaseThe petitioner, M/s Aastha Enterprises, a registered dealer, claimed Input Tax Credit on purchases made from another registered dealer, evidenced by tax invoices and payments through banking channels, wh...
Delhi High Court Sets Aside GST Registration Cancellation and Appellate Rejection for Failing to Disclose Reasons in Show Cause Notice or Order — Sh. Atul Bansal vs Commissioner of Central Tax/GST Delhi (W.P.(C) 4252/2023)
Facts of the CaseSh. Atul Bansal's GST registration was cancelled by order dated 06.06.2022, pursuant to a show cause notice dated 17.05.2022 that cited only 'non-compliance of any specified provisions in the GST Act or ...
Bail Granted Despite Rs.11.62 Crore Evasion Allegation: Allahabad High Court Releases an Accused in a Clandestine Sales GST Case, Noting He Was Not the Firm's Proprietor and That Investigation Was Already Complete in Vivek Mishra's Case (Criminal Misc. Bail Application No.13703 of 2023)
Facts of the Case
The applicant, Vivek Mishra, sought bail in a complaint case registered by the Directorate General of GST Intelligence (DGGI), Ghaziabad, under Section 132(1)(a) of the CGST Act, 2017. A search on 11.1...
Andhra Pradesh High Court Restores GST Registration Cancelled Without Particulars of Alleged Fraud in Writ Petition No.22623 of 2023
Facts of the CaseThe petitioner challenged an order dated 03.08.2023 cancelling its GST registration, issued pursuant to a show-cause notice dated 12.06.2023 that alleged (i) registration obtained by fraud/wilful misstat...
Allahabad High Court Sets Aside Rs.26 Lakh GST Demand for Denial of Mandatory Personal Hearing Under Section 75(4), Following Bharat Mint & Allied Chemicals — M/S B L Pahariya Medical Store vs State of U.P. (Writ Tax No. 981 of 2023)
Facts of the CaseM/S B L Pahariya Medical Store challenged an assessment order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, raising a demand of over Rs.26 lakhs for the tax period July ...
Allahabad High Court Directs Acceptance of Offline TRAN-1/TRAN-2 Application Filed on Deadline Amid Portal Glitch in Tara Steel Centre Rampur vs Union of India (Writ Tax No. 570 of 2023)
Facts of the CaseThe petitioner, M/S Tara Steel Centre Rampur, challenged an order dated 06.02.2023 of the Deputy Commissioner, State Tax (GST), U.P., refusing to entertain its revised Form Tran-1/Tran-2 application, fil...
Kerala High Court Division Bench Dismisses Appeal Against Rejection of Time-Barred GST Registration Cancellation Challenge, Reaffirms Statutory Finality Bars Writ Where Appeal Was Filed Beyond Condonable Limitation — Penuel Nexus Pvt. Ltd. vs Additional Commissioner Headquarters (WA No. 1383 of 2023)
Facts of the CasePenuel Nexus Pvt. Ltd., a direct marketing company, had its GST registration cancelled by the respondents (Ext.P2 order) after it was unable to file returns on time due to disruption caused by the Covid-...
Reply Ignored, Order Quashed: Karnataka High Court Partly Allows a Challenge to a Section 73(9) GST Adjudication Order for Failing to Consider the Assessee's Timely Reply, Restoring Proceedings to the Original Notice Stage in Marquee Agriventures' Case (Writ Petition No.19769 of 2023)
Facts of the Case
The petitioner, Marquee Agriventures Private Limited (formerly Relobridge Relocations Private Limited), challenged an order of adjudication dated 20.07.2023 passed under Section 73(9) of the CGST/KGST ...
Allahabad High Court Sets Aside Section 129 Detention Penalty as Corrected Tax Invoice Was Produced Before Seizure Order in Galaxy Enterprises vs State of U.P. (Writ Tax No. 1412 of 2022)
Facts of the CaseThe petitioner, M/S Galaxy Enterprises (GSTIN 09AAPFG6376E1ZY), a manufacturer and seller of laminated papers, dispatched goods from Muzaffarnagar to Rajasthan under tax invoice, e-way bill and GR. The c...
Patna High Court Sets Aside Non-Speaking GST Registration Cancellation Order That Failed to Assign Reasons in Form GST REG-19, Directs Reconsideration — M/s Jyoti Electricals vs Union of India (CWJC No.3070 of 2023)
Facts of the CaseM/s Jyoti Electricals, a sole proprietorship in Patna, was aggrieved by cancellation of its GST registration vide order dated 11.07.2022 (Annexure-2), against which an appeal was pending before the appel...