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Standard-Format Notices to Advocates Struck Down: Calcutta High Court Directs Assessee-Centric GST Fraud Probe in Himangshu Kumar Ray v. State of West Bengal (MAT 1054 of 2023)
Facts of the Case
This intra-court appeal, filed by a practising advocate as a third party, arose from an order dated 03.04.2023 of a learned Single Judge in WPA 16929 of 2022, which had directed the police to investiga...
Patna High Court Sets Aside Non-Speaking GST Registration Cancellation Order and Flags CBIC Amnesty Notification No.3 of 2023 Revocation Window in Busy Mechanics Private Limited vs State of Bihar (CWJC No.3527 of 2023)
Facts of the CaseThe petitioner, Busy Mechanics Private Limited, Patna, had its GST registration cancelled by order dated 28.07.2021 (Annexure-2), passed in Form GST REG-19. The petitioner approached the Patna High Court...
Illness-Related Delay Condoned on Cost: Calcutta HC Remands GST Appeal of Rabindra Narayan Das for Hearing on Merits (WPA 22487 of 2023)
Facts of the Case
The petitioner, Rabindra Narayan Das, challenged an order dated 31 August 2023 passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act, dismissing his appeal solely o...
Amnesty Notification Revives 245-Petition Batch: Orissa HC Remands Limitation-Barred GST Appeals Following CBIC's Notification No.53/2023 in Pravat Kumar Choudhury (W.P.(C) No.6684 of 2023 and Batch)
Facts of the Case
The lead petitioner, M/S Pravat Kumar Choudhury, Cuttack, along with a batch of over 240 connected writ petitioners across Odisha, had their first appeals against orders passed under Sections 73/74 of ...
Following Its Own Precedent, Revenue Wins: Karnataka HC Restores GST Show-Cause Notice Against V Arun Kumar (Writ Appeal No. 1175 of 2026 arising from W.P.No.747/2025)
Facts of the Case
The respondent, M/s. V Arun Kumar, a proprietary concern in Bhadravathi, Shivamogga District, Karnataka (GSTIN 29AKHPK7918A1Z4), had succeeded before a learned Single Judge in W.P.No.747/2025, which qu...
Madras High Court Quashes GST Registration Cancellation Order and Applies Suguna Cutpiece Centre Conditions for Restoration in Tvl. Thendral Recreation Club vs Commissioner of Commercial Taxes (W.P.(MD) No.23075 of 2023)
Facts of the CaseThe petitioner, Tvl. Thendral Recreation Club, represented by its Secretary, had its GST registration (GSTIN 33AAGAT4058G1Z1) cancelled by order dated 21.03.2023 (Reference No. ZA330323105569Q). The peti...
Best-Judgment Assessments Deemed Withdrawn: Andhra Pradesh High Court Applies Section 62(2) in Akshya Irrigation Products v. Assistant Commissioner of State Tax (WP Nos. 10700, 10702, 10709 & 10675 of 2026)
Facts of the Case
The petitioners, including Akshya Irrigation Products Pvt. Ltd. and its directors, were served with best-judgment assessment orders dated 23.08.2023 (for April, May and June 2023) and 09.10.2023 (for J...
Arbitrator Erred in Refusing GST Claim Amendment: Karnataka HC Allows Highway Contractor to Plead 12% vs 4% Tax Differential in Balakrishna G. Godse (WP No. 104679 of 2023)
Facts of the Case
The petitioner, Shri Balakrishna G. Godse, proprietor of M/s. B.G. Godse Engineers and Contractors, a Class I Contractor, had executed a highway works contract with the State of Karnataka's Public Work...
Kerala High Court Remands ITC-Refund Rejection for Reconsideration Under CBIC Circular Clarifying Section 54(3) Eligibility for Concessional-Rate Outward Supply in Bindu Krishna Kumar vs Central Tax Officer Ernakulam (WP(C) No.30645 of 2021)
Facts of the CaseThe petitioner, proprietress of Calgon Scientific Co., Edappally, Ernakulam, claimed refund of accumulated input tax credit on account of supply of goods at a concessional rate, for October, November and...
Struck-Down Notification Means No Authority to Tax: Madras HC (Madurai Bench) Orders GST Refund on Ocean Freight to South India Krishna Oil and Fats (W.P.(MD).No.19991 of 2023)
Facts of the Case
The petitioner, M/s. South India Krishna Oil and Fats Pvt Ltd, a company incorporated under the Companies Act, 1956 and registered under GST, regularly imports goods, an activity that already attracts ...