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Kerala High Court Holds Input Tax Credit Cannot Be Denied Merely for GSTR-2A vs GSTR-3B Mismatch, Remits for Fresh Examination of Evidence — Mina Bazar vs State Tax Officer (WP(C) No. 30670 of 2023)
Facts of the CaseMina Bazar, a partnership firm at Payyanur, challenged an assessment order dated 20.08.2022 and a consequent recovery notice dated 24.07.2023, by which input tax credit was denied to the petitioner solel...
A Lenient Condition Is Not an Onerous One: Kerala High Court Dismisses a Challenge to a Stay Order Requiring Only 10% of the Disputed Penalty in Six Instalments, Finding the Appellate Authority's Discretion Reasonably Exercised in Manappuram Jewellers' Case (WPC No.27282 of 2023)
Facts of the Case
The petitioner, Manappuram Jewellers Limited, challenged an order (Ext.P6) of the second respondent staying further recovery proceedings pending its appeal, subject to the condition that the petitioner...
Orissa High Court Declines to Entertain Writ Against Rejection of Bank Attachment Revocation Application, Holds Section 107 Appeal Was the Proper Remedy — Twisha Educational Private Limited vs Addl. CT & GST Officer (W.P(C) No.11358 of 2023)
Facts of the CaseTwisha Educational Private Limited, Sambalpur, sought to quash assessment orders dated 10.02.2022 for the periods 2017-18 and 2018-19, along with letters dated 15.03.2023, contending that its bank accoun...
The State Cannot Keep Dilly-Dallying: Punjab and Haryana High Court Orders Release of a Refund Withheld for Sixteen Months on the Ground That an Appeal Was "In the Process of" Being Filed but Never Actually Filed in Ganesh Steel India's Case (CWP-11082-2023)
Facts of the Case
The petitioner, M/s Ganesh Steel (India), sought a refund of Rs.8,80,992/- after succeeding before the Deputy Commissioner of State Tax (Appeal), Patiala Division, who had allowed its appeal under Sect...
Delhi High Court Restores Revocation Application After Finding the GST Cancellation Show Cause Notice Was Cryptic, Vague and Lacked Specific Particulars of Alleged Default, in APJ Investments vs Assistant Commissioner CGST, Wazirpur Division (W.P.(C) 6033/2023)
Facts of the CaseThe petitioner, M/s APJ Investments Pvt Ltd, was issued a show cause notice dated 22.08.2022 alleging that its GST registration had been obtained by fraud, wilful misstatement or suppression of facts. Th...
Allahabad High Court Overrules Preliminary Objections and Sets Aside GST Adjudication Order Passed Before the Very Reply and Hearing Dates It Had Itself Fixed — M/S Sunil Enterprises vs Commissioner Commercial Tax (Writ Tax No. 730 of 2023)
Facts of the CaseM/S Sunil Enterprises challenged an adjudication order dated 31.05.2021 passed by the Deputy Commissioner, State Tax, Sector-10, Prayagraj, under the U.P. GST Act, 2017 (reference ZD0904210095997). The f...
Telangana High Court Remands GST Appeal to Confirm Tax-Payment Status After Assessee Could Not Enclose Challan With Appeal Memo in CVK Technologies vs Additional Commissioner GST Appeals-II Hyderabad (W.P. No. 22173 of 2023)
Facts of the CaseThe petitioner, M/s CVK Technologies Private Limited, a company engaged in business at Malkajgiri, Hyderabad, had its GST appeal against an original assessment rejected by the Additional Commissioner (Ap...
Madras High Court Grants One More Hearing Opportunity Without Pre-Deposit Where Reverse-Charge Nil-Turnover Error Was Alleged as Wilful Suppression in Tvl. Janaki Transport vs State Tax Officer Tirunelveli (W.P.(MD)No.11572 of 2026)
Facts of the CaseThe petitioner, Tvl. Janaki Transport, represented by its partner S. Chidambaram (GSTIN 33AAFFJ8430L1Z8, tax period 2018-19), challenged an order dated 17.12.2025 and consequential rectification order da...
Madras High Court Keeps Section 74 TNGST Demand Order in Abeyance Pending Outcome of Second Appeal Delayed by Portal Glitch in Abarna Match Industries vs State Tax Officer Srivilliputhur (W.P(MD)No.11369 of 2026)
Facts of the CaseThe petitioner, M/s Abarna Match Industries, represented by its proprietor D. Ramamoorthy (GSTIN 33AKCPR1371B1ZO, tax period 2018-19), had claimed and originally been granted a refund of input tax credit...
Madras High Court Quashes Condition Requiring Assessee to Forgo Input Tax Credit as Price for Retrospective GST Registration in Tvl. Lourdes Matha Cashew Industries vs Union of India (W.P.(MD)No.17162 of 2023)
Facts of the CaseThe petitioner, proprietrix of Tvl. Lourdes Matha Cashew Industries, Kanniyakumari District, had been a VAT assessee (TIN 33816184269) prior to the GST regime and held a valid GST registration in Kerala....