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Karnataka High Court Remands IGST Export Refund Rejection for Specific Finding on Service Rendition in Workplace Options India vs Union of India (Writ Petition No. 12914 of 2020)
Facts of the CaseThe petitioner, M/S Workplace Options Private Limited, had entered into an Intercompany Master Services Agreement dated 12.07.2015 with its US-based group company, M/s Workplace Options India Pvt. Ltd., ...
Jharkhand High Court Quashes Rejection of Refund of Tax Paid Under Wrong Head as Time-Barred, Applies CBIC Circular Extending Limitation for Section 77 Refund Claims — M/s Gajraj Vahan Private Limited vs State of Jharkhand (W.P.(T) No. 1801 of 2021)
Facts of the CaseM/s Gajraj Vahan Private Limited had, admittedly, made payment of GST under the wrong tax head, a scenario governed by Section 77 of the CGST Act, 2017. The petitioner's application for refund of excess ...
Cryptic Reasons Cannot Sustain Suspension: Delhi High Court Quashes a GST Registration Suspension Notice That Merely Stated "Ceased to Be Liable to Pay Tax" Without Any Supporting Particulars, Restoring the Registration in Rishiraj Aluminium's Case (W.P.(C) 4125/2023)
Facts of the Case
The petitioner, Rishiraj Aluminium Private Limited, challenged a show cause notice dated 13.03.2023 whereby its GST registration was suspended and it was called upon to show cause why the registration ...
Madras High Court Sets Aside Ex-Parte GST Assessment on Consultant-Transition Explanation, Conditions Relief on 25% Pre-Deposit in EPR Loganathan and Company vs Deputy State Tax Officer (W.P.(MD)No.12176 of 2026)
Facts of the CaseThe petitioner, Tvl.EPR Loganathan and Company, challenged an assessment order dated 11.03.2026 passed under Section 73 of the TNGST Act, 2017 for the assessment year 2020-21, along with the consequentia...
Telangana High Court Again Quashes GST Registration Cancellation Passed Before Notified Hearing Date, Reiterates Show Cause Notice on ITC Must Disclose Quantum and Period — M/s Creative Enterprises vs Deputy State Tax Officer (Writ Petition No.17608 of 2023)
Facts of the CaseM/s Creative Enterprises, Hyderabad, challenged the cancellation of its GST registration in Form GST REG-19 dated 01.07.2023, passed by the Deputy State Tax Officer, Ramgopalpet-Ranigunj Circle, alleging...
Telangana High Court Remands GST Registration Revocation Denial, Holding Cancellation Must Be Exercised With Circumspection in SRR Enterprises vs Additional Commissioner Appeals (Writ Petition No.25671 of 2023)
Facts of the CaseThe petitioner, SRR Enterprises, challenged an order dated 08.08.2023 (Order-in-Appeal No. HYD-GST-MD-AP2-071-2023-24) rejecting its appeal against revocation of cancellation of its GST registration, the...
Madras High Court Quashes Compensation Cess Demand Order for Failing to Consider Reconciled GSTR-3B Returns and Eligible Input Tax Credit, Remits for Fresh Adjudication — M/s.Vishnu Trading vs Additional Commissioner of CGST (W.P.(MD).No.18707 of 2023)
Facts of the CaseM/s.Vishnu Trading, engaged in trading steaming (non-coking) coal under GSTIN 33AALFV4390F1Z0, underwent a departmental audit that found discrepancies for the periods 2017-18 through 2019-20. While the p...
Electronic Filing Counts for Limitation: Andhra Pradesh High Court Restores a GST Appeal Rejected for Delay, Holding That the Online Filing Date Governs Under Section 107 and Not the Later Date of Physical Copy Submission in Neospark Drugs' Case (Writ Petition No.23426 of 2023)
Facts of the Case
The petitioner, M/s Neospark Drugs and Chemicals Private Limited, challenged an order rejecting its appeal (Order-in-Appeal No.GUN-GST-000-APP-004-23-24) against an assessment order (O.C.No.120/2022-20...
Patna High Court Again Quashes GST Registration Cancellation Order for Want of Reasons in Maa Construction vs State of Bihar (CWJC No.6300 of 2023)
Facts of the CaseThe petitioner, Maa Construction, was aggrieved by cancellation of its GST registration by order dated 01.04.2022, followed by rejection of its delayed appeal. As with the connected Umesh Bricks matter d...
Calcutta High Court Declares Blocking of Electronic Credit Ledger Beyond One Year Under Rule 86A(3) Has Lost Its Force, No Fresh Extension Order Having Been Passed — M/s. AD Ideas Private Limited vs State of West Bengal (W.P.A. 18066 of 2021)
Facts of the CaseM/s. AD Ideas Private Limited challenged the blocking of its electronic credit ledger, which had been ordered by the GST authorities on 21st August 2021 under Rule 86A of the CGST Rules, 2017. The petiti...