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Post-Decisional Hearing Mandatory: Karnataka High Court Reads Natural Justice Into Rule 86A ITC Blocking in K-9 Enterprises v. State of Karnataka (WP No. 104242 of 2023)
Facts of the Case
The petitioners, a group of proprietorship/partnership businesses dealing in lead and lead scrap and registered under the Karnataka Goods and Services Tax Act, 2017, had their Input Tax Credit (ITC) bl...
Orissa High Court Condones Delay in Seeking Revocation of GST Registration Cancellation Subject to Full Payment of Tax, Interest, Late Fee and Penalty in Dinesh Kumar Panda vs State Tax Officer Bhubaneswar (W.P.(C) No.8516 of 2026)
Facts of the CaseThe petitioner, Dinesh Kumar Panda, had his GST registration cancelled by order dated 16.09.2025 pursuant to a show cause notice dated 14.08.2025, under the Central Goods and Services Tax Act, 2017. The ...
Non-Constitution of GSTAT No Bar to Stay: Patna HC Protects Pragati Enterprises on 20% Deposit Pending Tribunal's Constitution (Civil Writ Jurisdiction Case No.8165 of 2023)
Facts of the Case
The petitioner, M/s Pragati Enterprises, a proprietorship represented by Ashutosh Kumar, filed the present writ petition under Article 226 of the Constitution seeking multiple reliefs against an order ...
No Proof of Cut-Off Rate Dooms Claim: J&K High Court Dismisses Defence Contractor's Service Tax-to-GST Differential Claim in Kiran Constructions Batch (WP(C) No. 170/2021 and connected matters)
Facts of the Case
The lead petitioner, Vishal Verma, sole proprietor of M/S Kiran Constructions, along with connected petitioners in a batch of eleven writ petitions (including WP(C) Nos. 932/2021, 933/2021, 934/2021, 1...
Jharkhand High Court Directs JBVNL to Reimburse GST Withheld From Contractor's Bills Since September 2019 With Statutory Interest, Applying Its Own Precedent in Larsen and Toubro Limited vs State of Jharkhand (W.P.(T) No.4123 of 2023 and Batch)
Facts of the CaseThe petitioner, Larsen & Toubro Limited, was executing an ongoing works contract for Jharkhand Bijli Vitran Nigam Limited (JBVNL) that spanned the introduction of GST. The petitioner contended that JBVNL...
Personal Hearing Wrongly Denied on Section 74 Notice: Punjab & Haryana HC Sets Aside Adverse Orders Against Bhawani Castings (CWP-15288-2023)
Facts of the Case
The petitioner, M/s. Bhawani Castings Pvt. Ltd., sought quashing or reading down of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017 (which denies Input Tax Credit unless the tax charged ha...
Cancellation Order Quashed on Rohit Enterprises Ratio: Bombay HC Restores Shiv Samarth Industries' GST Registration Subject to Cost and Compliance (WRIT PETITION NO. 14089 OF 2024)
Facts of the Case
The petitioner, Shiv Samarth Industries (UDYAM-registered proprietorship, GSTIN 27BQKPB2144K1ZW), represented by its proprietor, challenged three orders: the cancellation of its GST registration by the...
Recovery Must Wait for Appeal: Gauhati HC Stays Coercive Action Against North Eastern IT Consultancy Pending CGST Appeal (WP(C)/4626/2023)
Facts of the Case
M/S North Eastern Information Technology Consultancy Services Private Limited, a company running a computer training institute in Shillong, Meghalaya, was served a demand notice dated 31.10.2019 follow...
Baseless Challenge on Authorization: Calcutta HC Dismisses ATR Malleable Casting's Search-and-Seizure Petition on Verified INS-01 Record (WPA 11167 of 2023)
Facts of the Case
The petitioners, ATR Malleable Casting Pvt. Ltd. & Anr., challenged a search and seizure proceeding initiated by the Inspector of Central Taxes, Headquarters, Anti-Evasion Unit, Haldia CGST & CX Commis...
Frozen Bank Accounts Justify Condoning 25-Day Appeal Delay: Andhra Pradesh High Court Restores Appeal in W.P.No.15490 of 2023
Facts of the Case
The petitioner, a registered dealer under the CGST and SGST Acts, 2017, engaged in the purchase and sale of iron scrap, was subjected to an inspection on 21.01.2023 by the Assistant Commissioner (ST), ...