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Bombay High Court Holds Provisional Bank Attachment Under Section 83 CGST Act Lapses After One Year, Rejects Alternative Remedy Objection Following Radha Krishan Industries — Bharat Parihar vs State of Maharashtra (Writ Petition No.3742 of 2023 with connected petitions)
Facts of the CaseThree connected writ petitions -- by Bharat Parihar, Kishan Lal Bunkar, and Sunbright Designers Pvt. Ltd. -- challenged provisional attachment of their bank accounts under Section 83 of the CGST Act, 201...
Allahabad High Court Restores Time-Barred GST Appeal on Merits Applying Supreme Court's COVID-19 Limitation Extension in Ankit Motors vs State of U.P. (Writ Tax No. 1355 of 2022)
Facts of the CaseThe petitioner, M/S Ankit Motors, challenged an order dated 25.08.2022 dismissing its appeal against an original order dated 27.10.2021, on the ground that the appeal, filed on 30.06.2022, was barred by ...
Allahabad High Court Directs Renewal of GST Registration After Cancelled Assessee Pays Outstanding Tax and Interest Despite Appellate Rejection on Limitation — Pramod Kumar Sharma and Another vs Union of India (Writ Tax No. 211 of 2023)
Facts of the CaseThe petitioners' GST Registration was cancelled by order dated 05.10.2021 passed by the Assistant Commissioner, SGST, Lucknow, on the ground of non-payment of due tax. The petitioner's subsequent appeal ...
Non-Application of Mind: Telangana High Court Quashes a Self-Contradictory GST Registration Cancellation Order That Admitted Receipt of a Reply While Simultaneously Cancelling Registration for Alleged Non-Response, Remanding for Fresh Adjudication in R.R. Projects' Case (WP No.45157 of 2022)
Facts of the Case
The petitioner, M/s R.R. Projects, a proprietary concern represented by its proprietor, held GST registration No.36AAOFR4364C1Z3 under the Central Goods and Services Tax Act, 2017. The first respondent...
Andhra Pradesh High Court Holds Buyer's Goods Cannot Be Confiscated Under Section 130 for Seller's Dubious GST Credentials Without Independent Section 129 Proceedings — M/s. Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. vs Deputy Assistant Commissioner (Writ Petition Nos.15481, 15482, 15486 and 15487 of 2023)
Facts of the CaseM/s. Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd., a registered dealer in iron scrap holding GST No.37AATCA9148B1ZD, purchased iron scrap from the 4th respondent, M/s. K.S. Enterprises, Kurnool, un...
Patna High Court Quashes Non-Speaking GST Registration Cancellation Order Devoid of Reasons in Umesh Bricks vs State of Bihar (CWJC No.6460 of 2023)
Facts of the CaseThe petitioner, M/s Umesh Bricks, a proprietorship, was aggrieved by cancellation of its GST registration by order dated 26.07.2021, following which its delayed appeal was also rejected. Since no GST App...
Telangana High Court Remands GST Registration Cancellation of Bus Transport Firm for Fresh Consideration in Vemuri Kaveri Travels vs Superintendent of Central Tax (Writ Petition No. 35174 of 2022)
Facts of the CaseThe petitioner, M/s. Vemuri Kaveri Travels, a partnership firm engaged in transporting passengers by bus and registered under the CGST Act, 2017 and Telangana SGST Act (GSTIN: 36AAQFV3039C1Z3), had its G...
No Illegality Found: Andhra Pradesh High Court Upholds the Department's Decision to Appoint Multiple Inspecting Officers Under Section 67 for Different Tax Periods in Madeena Steels' Case, While Granting Liberty to Represent Hardship (WP No.11185 of 2023)
Facts of the Case
The petitioner, M/s Madeena Steels, a proprietary concern situated in the APIIC Industrial Estate, Chittoor, was subjected to successive assessments and inspections by the GST authorities. Assessment o...
Allahabad High Court Sets Aside GST Demand of Over Rs.19 Lakh for Denial of Mandatory Personal Hearing Under Section 75(4) in M/S Dana Pani vs State of U.P. (Writ Tax No. 1010 of 2023)
Facts of the CaseThe petitioner, M/S Dana Pani, challenged an order dated 23.03.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Gorakhpur, for the tax period 2018-19, raising a demand of over Rs.19,06,242...
Procedural Relief for Taxpayers: Patna High Court Restores MRF Limited's GST Appeal After Holding That a Certified Copy of the Order Is Not Mandatory Once the Order Is Uploaded on the Common Portal (CWJC No.7004 of 2023)
Facts of the Case
The petitioner, M/s MRF Limited, a company having its office at Patna, Bihar, filed an appeal against an order of the tax department before the Appellate Authority under the Bihar Goods and Services Ta...