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Uttarakhand High Court Disposes of GST Registration Cancellation Challenge Following Companion Ruling in WPMS No.3154 of 2023, Directs Reconsideration of Revocation Application (WPMS No.3603 of 2023)
Facts of the CaseThe petitioner's GST registration bearing GSTIN 05DOAPP6653F1ZX had been cancelled by the respondent authority, initiated by a Show Cause Notice dated 03.02.2023 (Reference No. ZA050223002916Y) and culmi...
Rajasthan High Court Disposes of GST Council Writ as Infructuous on Petitioner's Concession That Relief Already Stood Granted — M/s Hrdk Bullions and Refinery Pvt. Ltd. vs GST Council (D.B. Civil Writ Petition No.4550/2023)
Facts of the CaseM/s Hrdk Bullions and Refinery Pvt. Ltd., through its Director, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur against the Goods and Services Tax (GST) Council and the...
Delhi High Court Holds Ancillary Charges of DISCOMs Form Part of Composite Supply of Exempt Electricity Distribution, Sets Aside Circular No.34/8/2018-GST in BSES Rajdhani Power Ltd. vs Union of India (W.P.(C) No.9455 of 2018)
Facts of the CaseBSES Rajdhani Power Ltd. and another, electricity distribution utilities functioning as DISCOMs in Delhi, filed the present writ petition challenging paragraph 4(1) of Circular No.34/8/2018-GST dated 01....
Andhra Pradesh High Court Dismisses Writ Challenge to GST Registration Cancellation, Holds Continuance of Business at the Registered Address Is a Disputed Question of Fact Not Fit for an Article 226 Writ — GSTIN Holder vs Deputy Assistant Commissioner (ST) and Ors. (Writ Petition No.28853 of 2023)
Facts of the Case
The petitioner, a registered taxpayer holding GSTIN 37A1AP15009B1ZW, was issued a show-cause notice dated 26.06.2023 by the fourth respondent proposing cancellation of GST registration. By order dated ...
Kerala High Court Declines to Entertain Writ Against Section 129 CGST Penalty for Want of E-Invoice, Grants Liberty to Appeal in Shastha Enterprises vs Union of India (WP(C) No.43595 of 2023)
Facts of the CaseShastha Enterprises, a registered dealer under the CGST/SGST Act, 2017, represented by its managing partner, was subjected to a vehicle interception by the Assistant State Tax Officer, Surveillance Squad...
Karnataka High Court Quashes GST Assessment Orders and Garnishee Notices for Exceeding Scope of FORM GST DRC-01A, Directs Refund in Vasudeva Adigas Fast Food Pvt. Ltd. vs Assistant Commissioner of Commercial Taxes (WP No.28524 of 2023 c/w WP No.28556 of 2023)
Facts of the CaseVasudeva Adigas Fast Food Private Limited, a company registered under the Karnataka Goods and Services Tax Act, 2017 (KGST Act), filed two connected writ petitions before the High Court of Karnataka at B...
Chhattisgarh High Court Dismisses Second Bail Application of Accused in Fake-Invoice Input Tax Credit Fraud Case for Want of Any Change in Circumstances Since First Rejection — Basudev Mittal vs Union of India (MCRC No.4793 of 2023)
Facts of the CaseBasudev Mittal, proprietor of M/s Shree Sainath Enterprises, Raipur, was arrested on 30.03.2022 in connection with Crime No.178/GST/2021-22 registered at the Office of the Principal Commissioner, Central...
Punjab and Haryana High Court Disposes of Section 174(2) Punjab GST Act Vires Challenge in Terms of the Tecnimont Spa Order, Subject to the Pending Supreme Court Outcome in T.S. Belaraman — M/S A.P. Iron Traders vs State of Punjab and Ors. (CWP-21647-2026 (O&M))
Facts of the Case
The petitioner, M/S A.P. Iron Traders, filed this writ petition before the Punjab and Haryana High Court challenging the constitutional validity of Section 174(2) of the Punjab Goods and Service Tax Ac...
Orissa High Court Permits Withdrawal of Writ Petition With Liberty to Prefer Statutory GST Appeal in Suraj Kumar Pattanaik & SN Construction vs Commissioner, CT & GST, Odisha (W.P.(C) No.33414 of 2023)
Facts of the CaseThe petitioners, Suraj Kumar Pattanaik and SN Construction, Sambalpur, had approached the High Court of Orissa at Cuttack by way of a writ petition against the Commissioner, CT & GST, Odisha, and another...
Punjab and Haryana High Court Upholds Provisional Attachment of Bank Account Under Amended Section 83 of the CGST Act After Fake-ITC Search, Dismisses Writ Challenge in M/s Dholagiri Enterprises vs Commissioner, CGST, Panchkula (CWP-8629-2023)
Facts of the CaseM/s Dholagiri Enterprises (GSTIN 06DMLPK8324R1Z8) was subjected to search operations on 08.01.2021 by teams of CGST, Panchkula under Section 67 of the CGST Act, 2017, followed by an inquiry under Section...