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TDS Component Held Not Transitional Input Tax Credit Under Section 140: Kerala High Court Dismisses TRAN-1 Claim But Grants Liberty to Seek TDS Refund in Fins Engineers and Contractors (P) Ltd. vs Superintendent, Central Tax & Central Excise (WP(C) No.10596 of 2023)
Facts of the Case
The petitioner, Fins Engineers and Contractors (P) Ltd., Thrissur, was registered as a dealer under the Kerala Value Added Tax Act and, on the introduction of GST, transitioned to registration under th...
DGGI Show-Cause Notice for Alleged Clandestine Scented Tobacco Supply Survives Writ Challenge: Allahabad High Court Declines Interference Under Article 226 and Relegates Trimurti Fragrances And Flavours Pvt. Ltd. to Statutory Remedy in Writ Tax No.1286 of 2023
Facts of the Case
Trimurti Fragrances And Flavours Pvt. Ltd. and six others challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Director General of GST Intelligence (DGGI), Ahmedabad Zonal Unit, all...
Documents Not Furnished Before Assessment: Madras High Court Sets Aside GST Order Against Tvl Meenakshi Marketing Pouch World for Violating the Section 67(5) Right to Copies of Seized Documents, Remanding W.P(MD) No.30294 of 2023 for Fresh Consideration
Facts of the Case
Tvl Meenakshi Marketing Pouch World, a dealer in mobile and computer accessories represented by its proprietor B. Bagada Ram and registered under GSTIN 33BNGPB1586C1ZI, was inspected by the Intelligenc...
Absence of DIN in Section 73 Show-Cause Notice Does Not Vitiate GST Proceedings: Karnataka High Court Disposes of M/S Multi Coats Inc.'s Challenge for FY 2017-18 With Liberty to Respond, in Writ Petition No.22424 of 2023 (T-RES)
Facts of the Case
M/S Multi Coats Inc., a proprietorship firm represented by its Managing Director Sri Balakrishna, challenged a show-cause notice dated 25.09.2023 issued in Form GST DRC-01 under Section 73 for financia...
Parallel GST Summons Upheld: Patna High Court Rejects Cross-Empowerment Bar Under Section 6(2)(b) CGST Act and Directs Neeraj Jain to Appear Before Both Central and State Authorities in Civil Writ Jurisdiction Case No.7599 of 2023
Facts of the Case
Neeraj Jain, a resident of Kolkata, West Bengal, was issued two summons under Section 70 of the CGST/SGST Acts — one by the Assistant Commissioner of State Tax (Investigation), Raigad Division, Mahar...
No Personal Hearing Details in Show-Cause Notice: Chhattisgarh High Court Directs Fresh Opportunity of Hearing Under Section 75(4) of the GST Act to Tata Steel Ltd. Before Adjudication, Disposing of WPT No.167 of 2023 With Directions
Facts of the Case
M/s. Tata Steel Ltd., a company having its registered office at Bombay House, Mumbai, and represented through its Chief Legal Counsel (Indirect Taxation), challenged a show-cause notice dated 11.08.202...
Alternate Remedy Bars Writ: Kerala High Court Dismisses Challenge to Section 47 Read With Section 44 CGST Late Fee of Rs.1,53,600 on Delayed GSTR-9C Filing for FY 2018-19 by Muhammed Shihabudeen in WP(C) No.38279 of 2023
Facts of the Case
The petitioner, Muhammed Shihabudeen, proprietor of M H Gold, Karunagappally, Kollam, and a registered GST dealer, was subjected to scrutiny of his GST returns for financial year 2018-19. Discrepancies...
Interest Recalculation Ordered: High Court of Andhra Pradesh Sets Aside GST Appellate Order Confirming Interest Demand and Remands the Matter to the Appellate Authority for Fresh Hearing on Interest, Subject to Deposit of Admitted Interest, in Writ Petition No.21956 of 2023
Facts of the Case
The petitioner challenged an interest demand of Rs.16,66,040/- imposed by the Assistant Commissioner (ST) (In-charge) in Assessment Order No. ZH371122OD68005 dated 25.11.2020, passed under the Andhra P...
E-Way Bill Part-B Left Blank: Allahabad High Court Upholds Section 129(3) CGST Act Penalty Against M/S Millennium Impex Pvt. Ltd. for Unexplained Non-Compliance During Interception of Goods at Agra, Dismissing Writ Tax No.721 of 2020
Facts of the Case
M/S Millennium Impex Pvt. Ltd., a registered company holding GSTIN No. 07AACCM3279J1Z8 and dealing in metal-seated zero-leakage Ball Valves, supplied a Rotor Assembly Elmo and Complete Assy-CL 3001 to ...
Delayed GST Appeal Revived: Patna High Court Extends the Benefit of CBIC Notification No.53/2023-Central Tax to Pramod Kumar Mehta Despite Assessment Order Predating the Notification's Cut-Off Date, Thereby Allowing Civil Writ Jurisdiction Case No.17214 of 2023
Facts of the Case
The petitioner, M/s Pramod Kumar Mehta, a sole proprietorship firm registered at Katihar, Bihar, through its proprietor Mr. Pramod Kumar Mehta, challenged an appellate order that rejected his GST appea...