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Andhra Pradesh High Court Sets Aside DRC-07 Demand Over Disputed Personal Hearing and Ocean Freight Tax Already Stayed, Remands for Fresh Adjudication — Oil Packaging Company vs Assistant Commissioner (Commercial Taxes) (Writ Petition No.8100 of 2022)
Facts of the Case
The petitioner, a Private Limited Company registered under the Companies Act, 2013, with sister concerns Santhoshimatha Oil Packaging Industries, Kakinada, and Santhoshimatha Oils and Fats Private Limi...
Refund Rejection Quashed for Non-Speaking Order and No Hearing: Gujarat High Court Remands Export-Tax Refund Claim Wrongly Processed Under the No-Payment Route, Directs Fresh Adjudication Within Four Weeks Without Limitation Bar — Exxat Systems Pvt Ltd vs State of Gujarat (R/Special Civil Application No.6146 of 2022)
Facts of the Case
The petitioner, Exxat Systems Pvt. Ltd., a private limited company providing information technology consulting and support services and registered under the Central/Gujarat Goods and Services Tax Act, ...
Gujarat High Court Quashes Vague GST Registration Cancellation Order and Subsequent Revocation-Rejection Order, Restores Registration Forthwith, and Warns Tax Officer Against Repeating Non-Speaking Orders — Vahanvati Steels vs State of Gujarat (R/Special Civil Application No.7115 of 2022)
Facts of the Case
The writ-applicant, Vahanvati Steels, through its proprietor, challenged an order dated 29.03.2022 by the State Tax Officer, Ghatak-1, Ahmedabad, cancelling its Goods and Services Tax registration. Thi...
GST Registration Cancellation Set Aside: Delhi High Court Holds Appeal Wrongly Dismissed on Limitation in View of Supreme Court's COVID Extension Order, Quashes Deficient Show Cause Notice and Cancellation Order, Directs Restoration of Registration Within 10 Days — FADA Trading Private Limited vs Commissioner Goods and Service Tax (W.P.(C) 1212/2022)
Facts of the Case
The petitioner, FADA Trading Private Limited, challenged the order dated 26.10.2021 passed by the Appellate Authority (Delhi GST)/Special Commissioner-II, Department of Trade and Taxes, dismissing its ...
Second Round of Litigation: Gujarat High Court Quashes GST Registration Cancellation Order Passed a Day Before Its Own Order Quashing the Underlying Show-Cause Notice, Restores Registration in Shree Dakornath Scrap Traders vs State of Gujarat (R/Special Civil Application No. 7337 of 2022)
Facts of the Case
This was the second round of litigation for the petitioner, Shree Dakornath Scrap Traders. In the first round, Special Civil Application No.5984 of 2022, the petitioner had challenged a show-cause noti...
Vague Show-Cause Notice Cannot Sustain Retrospective Cancellation of GST Registration: Gujarat High Court Quashes SCN and Cancellation Order, Restores Registration in Manmish Traders Private Limited vs State of Gujarat (R/Special Civil Application No. 6721 of 2022)
Facts of the Case
The petitioner, Manmish Traders Private Limited (GSTIN 24AAGCM6660D2ZL), was issued a show-cause notice dated 07.12.2021 in Form GST REG-17/31 by the Commercial Tax Officer, Ghatak 25 (Kalol), Range-7,...
Gujarat High Court Declines to Entertain Writ Against GST DRC-07 Order Citing Statutory Appeal Under Section 107, Directs Time-Bound Disposal in M/S Kapson Iron And Steel LLP vs State of Gujarat (R/Special Civil Application No. 6737 of 2022)
Facts of the Case
The writ-applicant, M/S Kapson Iron And Steel LLP, challenged an order passed by the Proper Officer in Form GST DRC-07 dated 29.12.2021, raising a grievance, among others, that it was not granted an op...
Transitional Credit Cannot Be Denied for Inability to File TRAN-1 After a Fire Accident: Madurai Bench of Madras High Court Directs Verification and Restoration of Input Tax Credit in M/s Vetrivel Explosives Pvt Ltd vs Union of India (W.P.(MD) No.8250 of 2021)
Facts of the Case
The petitioner, M/s.Vetrivel Explosives Pvt. Ltd., manufactures explosives. A fire accident on 1.12.2016 caused fatal injuries to workers, and the factory remained closed for about two years amid litig...
Input Tax Credit Is as Good as Cash Payment: Gujarat High Court Quashes Railway's Refusal to Reimburse GST and Directs Release of Rs.1.23 Crore Refund in Bhagwati Construction vs Union of India (R/Special Civil Application No. 15114 of 2021)
Facts of the Case
Bhagwati Construction, a Government-approved railway contractor, and its partner had executed a works contract dated 29.6.2017 with Western Railway. Pursuant to the Railway Board's order dated 27.10.20...
Bombay High Court Aurangabad Bench Upholds Validity of Rule 117 and Rule 120A CGST Rules Following Nelco Limited, Yet Permits Correction of Form TRAN-1 and Filing of Form TRAN-2 for Fresh Consideration — Ambica Fertilizers vs Union of India (W.P. No. 1690 of 2019 and Connected Matters)
Facts of the Case
This common order disposed of a batch of ten writ petitions — including W.P. Nos. 1690/2019, 6072/2019, 6111/2019, 6123/2019, 6124/2019, 6125/2019, 2251/2020, 2254/2020, 4453/2020, 5283/2020 and 1334...