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ITC Denial Upheld for Failure to Prove Physical Movement of Goods: Allahabad High Court Dismisses Writ Applying Ecom Gill Coffee Trading Burden-of-Proof Standard in M/S Shiv Trading vs State of U.P. (WRIT TAX No. 1421 of 2022) Under Section 74 GST Act
Facts of the Case
The petitioner, M/S Shiv Trading, a registered proprietorship engaged in the purchase and sale of iron machinery parts and hardware, had purchased goods during 2018-19 from M/s Krishna Trading Company,...
Objections Directed, No Ruling on Rule 142(1)(a) Defects: Allahabad High Court Disposes of Section 74 CGST Show Cause Notice Challenge With Time-Bound Hearing Direction in M/S Rameshwar Prasad Rajendra Prasad vs Commissioner CGST and Central Excise (WRIT TAX No. 1274 of 2023)
Facts of the CaseThe petitioner, M/S Rameshwar Prasad Rajendra Prasad, moved the Allahabad High Court challenging a show cause notice dated 14.07.2023 issued by the Commissioner, CGST and Central Excise, for the financia...
Batch Disposal Without Independent Reasoning: Orissa High Court Disposes of M/s. Premco Rail Engineers Ltd.'s GST Writ Against the Commissioner of CT & GST, Odisha in Terms of the Pravat Kumar Choudhury Common Order (W.P.(C) No.17726 of 2023)
Facts of the CaseThe petitioner, M/s. Premco Rail Engineers Ltd., Jajpur, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, arising out of proce...
Disposed by Cross-Reference to Batch Common Order: Orissa High Court Disposes of GST Writ in M/s. Jitendra Subudhi vs The CT and GST Officer, Koraput (W.P.(C) No.3552 of 2023) in Terms of the Pravat Kumar Choudhury Common Order
Facts of the Case
The petitioner, M/s. Jitendra Subudhi of Koraput, filed this writ petition against the CT and GST Officer, Koraput, and others, before the High Court of Orissa at Cuttack, in relation to a dispute aris...
Writ Not Entertained at Preliminary Stage: Orissa High Court Declines to Interfere With Section 65(4) OGST/CGST Audit Discrepancy Notice, Grants Liberty to Bidya Agency to Approach Authority (W.P.(C) No. 36669 of 2023)
Facts of the CaseThe petitioner, M/s. Bidya Agency, Bolangir, approached the High Court of Orissa at Cuttack challenging a notice dated 18.09.2023 (Annexure-6) issued by the State Tax Officer seeking clarification on dis...
Calcutta High Court Sets Aside Dismissal of WBGST Appeal for 38-Day Delay on Condition of Cost Payment, Directs Reconsideration on Merits — Royal Calcutta Golf Club vs State of West Bengal & Ors. (WPA 25553 of 2023)
Facts of the Case
Royal Calcutta Golf Club challenged an order of the appellate authority dated 8 May 2023, passed under the relevant provisions of the West Bengal Goods and Services Tax Act, dismissing its appeal on th...
Kerala High Court Dismisses Writ Appeal, Upholds Direction to Complete Adjudication of GST Registration Cancellation Show Cause Notice Without Restoring Registration — Golden Timber Industries and Others vs Additional Director, DGGI (W.A. No. 1893 of 2023)
Facts of the Case
Four proprietary concerns engaged in the timber and wood products business — M/S. Golden Timber Industries, M/S. Sree Ayyappa Traders, Royal Wood Industries, and M/S. Hindusthan Wood Products — had...
Kerala High Court Dismisses Challenge to GST Show Cause Notice as Not Maintainable After Final Assessment Order Already Passed — Hi-Tech Engineering Solutions vs Union of India and Others (WP(C) No. 40058 of 2023)
Facts of the Case
Hi-Tech Engineering Solutions, a partnership firm at Thiruvananthapuram represented by its Managing Partner G. Suresh, filed this writ petition before the Kerala High Court impugning a show cause notic...
Orissa High Court Disposes of GST Writ Petition in Terms of Its Common Batch Order Covering M/s Pravat Kumar Choudhury and Others — Puspanjali Acharya vs Commissioner of CT and GST, Odisha (W.P.(C) No. 28285 of 2023)
Facts of the Case
Puspanjali Acharya filed this writ petition before the Orissa High Court against the Commissioner of CT and GST, Odisha and others. The matter was taken up through hybrid mode on 08.11.2023. The order ...
Andhra Pradesh High Court Upholds Section 74(1) CGST Penalty, Holds Non-Filing of Monthly Returns Despite Receipt of Funds Amounts to Wilful Suppression — Sriba Nirman Company vs Commissioner Appeals and Others (Writ Petition No. 25826 of 2023)
Facts of the Case
Sriba Nirman Company, a partnership firm executing infrastructure Engineering Procurement Construction contracts, worked as a sub-contractor for M/s Vijay Nirman Company Ltd. during July 2017 to March ...