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"Registration Is Cancelled" Is Not a Reason: Gauhati HC Quashes GST Cancellation for Total Non-Application of Mind (WP(C)/5014/2023)
Facts of the Case
The petitioner, Mohammad Rofiqul Islam, was granted registration under the CGST Act, 2017 vide certificate dated 29.08.2019. On account of financial hardship, he could not file his returns, leading to ...
Kerala High Court Holds GST Is Payable in Addition to Quoted Tender Price Where Bid Documents Required Rates Excluding GST, Applying Sebastian Jose Precedent, in EKK Infrastructure Limited vs Kerala State Transport Project (WP(C) No.12471 of 2021 and Connected)
Facts of the CaseThe petitioner, EKK Infrastructure Limited, a construction company, was awarded two road contracts by the Kerala State Transport Project (KSTP) under the World Bank-funded Kerala Rebuild Initiative — u...
Pre-GST and Post-GST Claims Are Distinct: Kerala HC Permits State Tax Officer's Fresh Liquidation Claim Against Albana Engineering (O.P.(C) No.903 of 2023)
Facts of the Case
The petitioner, the State Tax Officer, Kerala State Goods and Services Tax Department, had filed a claim before the liquidator (2nd respondent) of M/s Albana Engineering (India) Pvt. Ltd., a company in...
Personal Hearing Mandatory Before Refund Rejection: Uttarakhand HC Quashes Inverted-Duty Refund Denial (WPMS No.2302 of 2023)
Facts of the Case
The petitioner sought refund of tax accumulated in its Electronic Credit Ledger on account of the inverted duty structure, for the period July 2020 to May 2022. This refund application was rejected by ...
Cancellation Order Quashed for Non-Application of Mind: Karnataka High Court in Vijayakumar T.M. v. Commissioner of GST (WP No. 480 of 2023 (T-RES))
Facts of the Case
The petitioner's GST registration was cancelled by order dated 20.04.2022 passed by the second respondent, and his subsequent appeal under Section 107(1) and 107(4) of the CGST Act was dismissed on the...
Classification Dispute, Not Evasion: Kerala HC Remands Hand-Sanitizer Penalty Order in Atlantic Care Chemicals (WP(C) NO. 28372 OF 2023)
Facts of the Case
The petitioner, Atlantic Care Chemicals Pvt. Ltd., manufactured hand sanitizers and, for the assessment period April 2020 to June 2021, classified them under Tariff heading 30049088 (medicament) attrac...
Karnataka High Court Issues Mandamus Directing the PMGSY Executive Engineer to Reimburse 12% Additional GST Burden on Completed Road Contract Work Executed Prior to Rate Change, in M.G. Arunkumar vs State of Karnataka (Writ Petition No. 104901 of 2023)
Facts of the CaseThe petitioner, M.G. Arunkumar, a registered civil contractor, was the successful bidder for road works awarded by the Executive Engineer, Project Division (PMGSY), Karwar, under a work order dated 27.09...
Best-of-Judgment Notice on Seigniorage GST Kept in Abeyance: Madras High Court in C. Manogaran v. Commissioner, Commercial Tax Department (W.P.(MD).No.20948 of 2022)
Facts of the Case
The petitioner, C. Manogaran, was granted a quarry lease by the District Collector for rough stone quarrying over 4.00.0 hectares of government poramboke land at Pattur Village, Melur Taluk, for five y...
Coordinate Bench Precedent Prevails Again: Karnataka HC Restores GST Show-Cause Notice Against Hotel Pai Vista (Writ Appeal No.1108 of 2026, arising from WP No.38277/2025)
Facts of the Case
The respondent, M/S. Hotel Pai Vista (a unit of Pai Vaibhav Hotels India Pvt. Ltd., GST Registration No.29AAACP9282G3ZZ), had succeeded before a learned Single Judge in W.P.No.38277/2025, dated 17.12.2...
Rajasthan High Court Dismisses Challenge to Levy of GST on Mining Royalty as Not Surviving, Following Division Bench Precedent in Mahalaxmi Minerals vs Union of India (D.B. Civil Writ Petition No.6853/2022)
Facts of the CaseThe petitioner, Mahalaxmi Minerals, Jaipur, filed the present writ petition challenging the imposition of service tax/GST on royalty paid for mining rights. When the matter was taken up, the learned Addi...