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Section 74 GST Demand Set Aside for Denial of Mandatory Personal Hearing: Allahabad High Court (Lucknow) Applies Mohini Traders Precedent in Party Time Hospitality vs. State of U.P. (Writ Tax No. 176/2023)
Facts of the CaseParty Time Hospitality, proprietor Smt. Punita Gupta, challenged an order dated 16.11.2021 confirming a demand under Section 74 of the GST Act and a further order dated 04.08.2023 dismissing the conseque...
False Route and Origin Statement Establishes Intent to Evade Tax: Uttarakhand High Court Upholds Section 130 Confiscation Order in Kartar Singh v. Commissioner, Uttarakhand State GST (Writ Petition No. 924 of 2023)
Facts of the Case
The petitioner, owner and driver of a vehicle transporting TMT bars for M/s Om International Company, West Delhi, to a consignee in Lakhimpur, Uttar Pradesh, under a sale invoice dated 14.01.2023, was ...
Non-Speaking GST Cancellation Order Quashed for Want of Reasons: Patna High Court Directs Reconsideration and Flags Amnesty Notification 3/2023 in M/s Umesh Bricks vs. State of Bihar (CWJC No. 6460/2023)
Facts of the CaseM/s Umesh Bricks, through its proprietor Umesh Mahto, challenged an order dated 26.07.2021 cancelling its GST registration, passed in Form GST REG-19 by the Assessing Officer, before the Patna High Court...
Denial of Personal Hearing Voids Section 74 Demand Even Where Statutory Appeal Was Time-Barred: Allahabad High Court in M/S Santosh Traders v. State of U.P. (Writ Tax No.174 of 2023)
Facts of the Case
M/S Santosh Traders was served a show cause notice under Section 74 of the GST Act alleging short payment of tax for the period April 2018 to March 2019, culminating in a demand order dated 14.07.2021 ...
Suo Motu GST Registration Cancellation Remanded for Fresh Hearing: Telangana High Court Sets Aside Appellate Order in M/s. Vemuri Kaveri Travels vs. Superintendent of Central Tax (Writ Petition No. 36174/2022)
Facts of the CaseM/s. Vemuri Kaveri Travels, a partnership firm engaged in passenger transport by bus, had its GST registration suo motu cancelled on 29.07.2020 for failure to file returns for a continuous period of six ...
E-Way Bill Exemption in State of Origin and Destination Defeats Section 129(3) Penalty for In-Transit Interception: Allahabad High Court in J.K. Cement Ltd. v. State of U.P. (Writ Tax No.44 of 2023)
Facts of the Case
J.K. Cement Ltd., registered under the GST Act and engaged in manufacturing cement, wall putty and adhesives, dispatched five consignments of J.K. Cement White MaxX Premium White Portland Cement, Wallm...
Personal Hearing Under Section 75(4) Held Mandatory Regardless of Request: Allahabad High Court Sets Aside GST Demand Order Marked 'NA' for Hearing Details in M/S Dana Pani vs. State of U.P. (Writ Tax No. 1010/2023)
Facts of the CaseM/S Dana Pani challenged an order dated 23.03.2022 passed by the Assistant Commissioner, State Tax, Sector-1, Gorakhpur, raising a demand exceeding Rs. 19,06,242/- for tax period 2018-19, before the Alla...
Andhra Pradesh High Court Directs Department to Consider Post-Cancellation Returns for GST Registration Revocation in Assessee v. Commercial Tax Department (Writ Petition No.20239 of 2023)
Facts of the Case
The petitioner's GST registration was cancelled with effect from 15.01.2023 on the ground that returns had not been submitted for the period January to December 2022, a continuous default that ordinari...
TRAN-1 Filing Permitted Per Supreme Court's Filco Trade Centre Window: Jharkhand High Court Allows Transitional Credit Claim in M/s. R.P.M. Pharma vs. Goods and Services Tax Network (W.P.(T) No. 2562/2022)
Facts of the CaseM/s. R.P.M. Pharma sought a direction from the Jharkhand High Court permitting it to file Form GST TRAN-1 to carry forward transitional credit from the pre-GST regime into its electronic credit ledger, a...
JBVNL's Withholding of GST Impact From Contractor's Bills Held Arbitrary and Contrary to Promissory Estoppel: Jharkhand High Court in M/s Techno Electric And Engineering Co. v. State of Jharkhand (W.P.(T) Nos.4885, 4886, 4904 & 4905 of 2022)
Facts of the Case
M/s. Techno Electric And Engineering Company Limited was awarded a rural electrification contract under the Deen Dayal Upadhyay Gramin Jyoti Yojna by Jharkhand Bijli Vitran Nigam Limited (JBVNL). The p...