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Karnataka High Court Directs Revocation of GST Registration Cancellation on Condition of Filing Pending Returns and Clearing Dues — M/S SNVP Infraprojects Private Limited vs Assistant Commissioner of Central Tax (Writ Petition No. 18572 of 2023)
Facts of the Case
M/s SNVP Infraprojects Private Limited (erstwhile M/s Mhadeo Engineering and Infrastructure Private Limited), holding GSTIN 29AAFCM29469P1ZR, challenged an Order-in-Appeal dated 09.08.2023 by which the...
Allahabad High Court Sets Aside GST Registration Cancellation for Breach of Natural Justice, Treats Impugned Order as Fresh Show-Cause Notice and Directs Reasoned Rehearing — Vimal Kumar vs Union Of India And Another (WRIT TAX No. 1296 of 2023)
Facts of the CaseThe petitioner, Vimal Kumar, a registered dealer (GSTIN 09EUCPK4632N1Z7), challenged an order dated 3.5.2023 passed by the Superintendent, Sector-1, Range-4, CGST Commissionerate, Gautam Budh Nagar, canc...
Orissa High Court Disposes of GST Writ Petition in Terms of Common Batch Order in Pravat Kumar Choudhury vs Additional State Tax Officer in Dillip Kumar Jena vs Commissioner of CT and GST, Odisha (W.P.(C) No.14554 of 2023)
Facts of the Case
The Petitioner, Dillip Kumar Jena, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties. The matter was listed and...
Madras High Court (Madurai Bench) Sets Aside GST Assessment Order for Failing to Disclose the Basis of Tax Levy, Remands for Fresh Enquiry — Tvl. Sellasamy Murugan vs Deputy Commissioner (State Tax), GST Appeal, Tirunelveli (W.P.(MD) No. 27806 of 2023)
Facts of the Case
Tvl. Sellasamy Murugan, a proprietary concern registered under GSTIN 33EBDPM0701G1Z9, challenged an assessment order dated 04.05.2023 passed by the Deputy State Tax Officer-2, Rajapalayam, demanding Rs...
Gauhati High Court Upholds Circular No.3/2017-GST on GST TDS for Works Contracts, Holds Tax Liability Follows Invoice/Payment Date and Grants Contractors Liberty to Seek Reimbursement of Differential Tax — Mintoo Das vs The State of Assam and 5 Ors (WP(C)/4201/2020)
Facts of the CaseThis common judgment disposed of a batch of seven connected writ petitions filed by PWD and Municipal Board works contractors across Assam, led by petitioner Mintoo Das. Each petitioner had been awarded ...
Patna High Court Restores Delayed GST Appeal Rejected on Limitation, Applies CBIC Amnesty Notification No. 53/2023 Under Section 107 BGST Act — M/s Micro Zone vs Union of India and Others (CWJC No. 16902 of 2023)
Facts of the Case
M/s Micro Zone, a sole proprietorship firm based in Purnea, Bihar, had filed a delayed appeal against an assessment order, which was rejected by the appellate authority (Annexure-5) on the ground that ...
Chhattisgarh High Court Directs Raipur Development Authority to Decide Contractor's Representation for Refund of Excess GST Within 90 Days in M/s Ravi Shankar Tripathi vs State of Chhattisgarh (WPC No. 5090 of 2023)
Facts of the Case
The Petitioner, M/s Ravi Shankar Tripathi, a Class-A civil contractor proprietorship based in Bilaspur, executed works contracts for the Raipur Development Authority. Following the increase in the GST ...
Bombay High Court Declines to Interfere With Section 83 CGST Provisional Attachment, Directs Petitioner to First Avail the Rule 159(5) Objection Remedy — Ashok Kumar Vishwakarma vs Union of India & Ors. (Writ Petition No. 11326 of 2023)
Facts of the Case
Ashok Kumar Vishwakarma filed this writ petition before the Bombay High Court under Article 226 of the Constitution challenging two provisional attachment orders passed by the Commissioner, CGST & Cent...
Allahabad High Court Treats New GST Registration as Effective from 1.7.2017 on a Deemed Basis, Holding GSTN Portal's ISD-Registration Error Cannot Defeat Substantive Justice — M/S Harbir Singh Contractor And Another vs Union Of India And 4 Others (WRIT TAX No. 454 of 2020)
Facts of the CaseM/s Harbir Singh Contractor (petitioner no.1), previously registered under the Finance Act, 1994 for "Manpower Supply Services", was auto-migrated under the Central Goods and Services Tax Act, ...
Jharkhand High Court Holds JBVNL Liable to Reimburse GST Withheld from Contractor's Invoices, Directs Payment With Interest in Larsen & Toubro Limited vs State of Jharkhand (W.P.(T) No. 4123 of 2023)
Facts of the Case
Larsen & Toubro Limited, engaged under a works contract with Jharkhand Bijli Vitran Nigam Limited (JBVNL), filed four connected writ petitions (W.P.(T) Nos. 4123, 4129, 4130 and 4134 of 2023) before th...