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Gujarat High Court Directs Bank to Release Mahakali Enterprises' Account, Holding That the Provisional Attachment Order Under Form GST DRC-22 Had Outlived Its One-Year Statutory Life and Was No Longer in Force (R/Special Civil Application No. 6482 of 2022)
Facts of the Case
Mahakali Enterprises, through its proprietor Rakesh Mathursingh Thakor, challenged the legality and validity of a provisional attachment of its bank account, passed by the Commissioner, CGST, Gandhinag...
Kerala High Court Quashes Section 129(3) Tax and Penalty Order Against Greenlights Power Solutions Over a Formatting-Related Date Discrepancy in the E-Way Bill, Holding the Error Was a Minor Discrepancy Covered by CBIC Circular No. 64/38/2018 (WP(C) No. 7716 of 2021)
Facts of the Case
Greenlights Power Solutions, a validly registered GST dealer engaged in electrical contract works, was transporting goods from Ernakulam to a hospital site in Assam after paying the requisite tax. The ...
Madurai Bench of Madras High Court Disposes M/S Kalpaka Chemicals Pvt Ltd vs Commissioner of GST & Central Excise, Madurai, Directing Disposal of the Petitioner's Representations Within Eight Weeks After Hearing (W.P.(MD) No.5986 of 2022)
Facts of the Case
M/S Kalpaka Chemicals Private Limited, Thoothukudi, represented by its Managing Director Shri S. Ganesan, had submitted representations dated 10.12.2021 and 15.02.2022 to the Commissioner of GST & Cent...
Allahabad High Court Disposes M/S M.M. Traders vs State of U.P. and Seven Connected Writ Petitions on Blocking of Input Tax Credit Under Rule 86A, Directing Assessees to First Raise Objections Before the Authorised Officer Under Rule 86A(2) of the CGST/UPGST Rules
Facts of the Case
Eight connected writ petitions, led by M/S M.M. Traders vs State of U.P. (Writ Tax No. 212 of 2022), along with Writ Tax Nos. 950 of 2021, 297, 298, 299, 307, 310 and 287 of 2022, came up together befo...
Alternate Remedy Available: Andhra Pradesh High Court Disposes Writ Petition Against CTD Assessment Order, Grants Liberty to File Statutory Appeal Under Section 107 of the APGST Act Within Two Weeks With No Coercive Recovery Till Then — Petitioner vs Commercial Tax Department (Writ Petition No.9077 of 2022)
Facts of the Case
The petitioner filed this writ petition before the High Court for the State of Andhra Pradesh challenging an assessment order bearing CTD AO.No.ZH371121OD96731, dated 05.11.2021, passed by the 2nd resp...
Conditional Relief: Allahabad High Court Disposes Writ Tax Petition on GST Registration Cancellation, Directs Revocation to Be Considered if Petitioner Deposits Entire Dues With Interest and Penalty Within Seven Days — M/S R.N. Enterprises vs Commissioner of Commercial Tax, U.P. (Writ Tax No.67 of 2022)
Facts of the Case
The petitioner, M/S R.N. Enterprises, Lucknow, through its proprietor Mr. Rudra Prakash Singh, challenged before the Allahabad High Court the order dated 30.11.2019 cancelling its registration under th...
Madras High Court (Madurai Bench) Allows Writ, Directs Revival of Cancelled GST Registration, Holds Company Not Dissolved Under Section 248 Companies Act and Alternate Remedy Argument Irrelevant — G. Sadayaramanujam vs Assistant Commissioner (ST) (W.P.(MD) No.22874 of 2021)
Facts of the Case
The petitioner, G. Sadayaramanujam, sought a mandamus directing the Assistant Commissioner (ST), Theni, to accept tax dues of Rs.6,45,414/- (up to November 2021) and Rs.2,81,000/- (up to December 2021,...
Allahabad High Court Declines to Interfere with Risky Exporter Flag and Withheld IGST Refund/Drawback, Directs Two-Month Verification Once Exporter Submits Pending Documents — M/S Apex International vs Principal Commissioner of Central Tax and Customs (Writ Tax No.444 of 2022)
Facts of the Case
The petitioner, M/S Apex International, an exporter, was flagged under the Risky Exporter DGARM Report No.21-U and 21-V, pursuant to Board Circular No.131/1/2020-GST dated 23.01.2020. Consequently, the...
Allahabad High Court Grants Anticipatory Bail on Parity Grounds in Rs.6.18 Crore CGST Evasion Summons Case, Citing Bail Already Granted to Co-Accused Partner — Dishu Jain vs Union of India (Criminal Misc Anticipatory Bail Application U/S 438 Cr.P.C. No.2819 of 2022)
Facts of the Case
The applicant, Dishu Jain, moved this anticipatory bail application under Section 438 Cr.P.C. against a summoning order dated 02.11.2021 issued by the Superintendent, Central GST Commissionerate, Meeru...
ITC Restoration Directed: Gujarat High Court Holds Erroneously Refunded IGST Repaid With Interest Must Result in Re-Credit of Corresponding Input Tax Credit, Rejects Reliance on Rule 96(10) of the CGST Rules as Misconceived — I-Tech Plast India Pvt Ltd vs State of Gujarat (R/Special Civil Application No.3653 of 2021)
Facts of the Case
The petitioner, I-Tech Plast India Pvt. Ltd., a company manufacturing toys and registered under the Goods and Services Tax Act, 2017, held an advance license permitting duty-free import of raw material...