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Patna High Court Quashes Non-Speaking GST Registration Cancellation Order for Failure to Assign Reasons and Directs Reconsideration, Also Noting CBIC Amnesty Notification No.3 of 2023, in Md. Nihal Akhtar vs Union of India (CWJC No.4241 of 2023)
Facts of the CaseThe petitioner, Md. Nihal Akhtar, Madhubani, Bihar, had his GST registration cancelled by order dated 22.04.2022 (Annexure-2), passed in Form GST REG-19. A delayed appeal against the cancellation also st...
Self-Contradictory Cancellation Order Quashed: Uttarakhand High Court in Bhupendra Singh v. State Tax Officer, Haldwani (Writ Petition (M/S) No. 796 of 2023)
Facts of the Case
The petitioner, Bhupendra Singh, ran a proprietorship, M/s Bhaiji and Company, dealing as a stockist of RBM, Reta, Bajri etc., registered under GST with Registration No. 05AUYPS2644A1ZG. His premises w...
Kerala High Court Rejects Input Tax Credit Challenge Where Assessee Failed to Substantiate GSTR-2A/GSTR-3B Discrepancy Despite Notice and Hearing Opportunity in Ansil Ibrahim vs Assistant Commissioner Alappuzha (WP(C) No.31165 of 2023)
Facts of the CaseThe petitioner, proprietor of 'M/s Light House' at Alappuzha, had his claimed input tax credit of Rs.98,479/- each under CGST and SGST denied for FY 2017-18 by the assessing authority, along with levy of...
Anticipatory Bail Denied in Rs. 62 Lakh Fake Coal Invoice Scam: Gauhati High Court in Manoj Goyal v. State of Assam (AB/2318/2023)
Facts of the Case
The petitioner, Manoj Goyal, sought anticipatory bail apprehending arrest in connection with BI(EO) P.S. Case No. 4/2023, registered under Sections 120B/468/471/420 IPC. The FIR alleged that one Dulu D...
Patna High Court Sets Aside Another Non-Speaking GST Registration Cancellation Order and Notes CBIC Amnesty Notification No.3 of 2023 in M/s Regimental Printing Press vs State of Bihar (CWJC No.4887 of 2023)
Facts of the CaseThe petitioner, M/s Regimental Printing Press, operating at the Bihar Regimental Centre, Danapur Cantonment, had its GST registration cancelled by order dated 13.07.2021 (Annexure-1), passed in Form GST ...
Rs. 235 Crore GST Demand Quashed: Allahabad High Court Reads Rule 36(4)'s First Proviso as a Cumulative, Not Monthly, ITC Reconciliation in Vivo Mobile India v. Union of India (Writ Tax No. 433 of 2021)
Facts of the Case
The petitioner, M/s Vivo Mobile India Private Limited, a mobile phone manufacturer at Greater Noida, was assessed by an order dated 07.04.2021 passed under Section 74(9) of the CGST Act, 2017, alleging...
Telangana High Court Remands Second GST Appeal to Confirm Tax-Payment Status After Assessee Could Not Enclose Challan With Appeal Memo in CVK Infrastructure vs Additional Commissioner GST Appeals-II Hyderabad (WP No.22114 of 2023)
Facts of the CaseThe petitioner, M/s CVK Infrastructure Pvt Ltd, represented by its authorised signatory Shri Sriharsha Koshan, had its GST appeal rejected by Order-in-Appeal No. HYD-GST-MD-AP2-041-23-24 dated 20.07.2023...
Refund Rejection for Non-Furnishing of Documents Remanded: Delhi High Court in SRG Plastic Company v. Commissioner, Delhi GST (W.P.(C) 5698/2023)
Facts of the Case
The petitioner, SRG Plastic Company, challenged an appellate order dated 09.11.2022/21.11.2022 which rejected its appeal against an order dated 07.03.2022 of the Proper Officer refusing a GST refund cl...
Kerala High Court Holds ITC Denial on the Sole Ground of GSTR-2A Mismatch Insufficient, Remands for Assessee to Discharge Burden of Proof Under Ecom Gill Coffee Trading in Diya Agencies vs State Tax Officer Kayamkulam (WP(C) No.29769 of 2023)
Facts of the CaseThe petitioner, Diya Agencies, a proprietary concern at Kayamkulam, Alappuzha, challenged an assessment order (Exhibit P-1) for FY 2017-18 that limited its claimed input tax credit of Rs.44,51,943.08/- (...
Delay in Filing Appeal Condoned on 10% Extra Deposit: Andhra Pradesh High Court Remands Tax Dispute in Writ Petition No. 18642 of 2023
Facts of the Case
The petitioner was assessed to tax and penalty of Rs. 41,76,972 under Section 74(1) of the APGST/CGST Act by the Assistant Commissioner (ST) (FAC), Parvathipuram Circle, vide Order No. DIN3722052399259...