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Bombay High Court Directs GST Department to Permit Rectification of Form GSTR-1 Despite Time Bar Where the Error Was Bona Fide and Revenue-Neutral — Star Engineers (I) Pvt. Ltd. vs Union of India (Writ Petition No.15368 of 2023)
Facts of the CaseStar Engineers (I) Pvt. Ltd., a manufacturer and supplier of electronic components regularly supplying to Bajaj Auto Limited (BAL) under a Bill-to-Ship-to arrangement, inadvertently mentioned the GSTIN o...
Pre-Deposit Dispute Resolved: Bombay High Court Permits GST Assessees to File Appeals with Delay Condonation Following Supreme Court's Tirumala Constructions Ruling in Bharat Udyog Ltd. vs State of Maharashtra (Writ Petition No. 15338 of 2023 and Batch)
Facts of the CaseThis batch of writ petitions before the Bombay High Court, led by Bharat Udyog Ltd. and Anr. vs State of Maharashtra, challenged the constitutional validity of Section 26(6A), (6B) and (6C) of the Mahara...
Kerala High Court Holds Bar Hotels Owe No Interest on Turnover Tax for IMFL Parcel Sales Where Returns Were Filed and Tax Paid by Prescribed Dates; Quashes Assessment Orders and Remits for Fresh Determination in Periyar Resorts vs State Tax Officer (WP(C) No.33654 of 2022 and Batch)
Facts of the CaseThis companion batch of 24 writ petitions, led by Periyar Resorts Pvt. Ltd. and including other FL3/FL11 bar-hotel licensees, was heard together with the Queens Tourist Home batch (WP(C) No.38944/2022) a...
Karnataka High Court Disposes of Challenge to GST Rate Entry for Malt Job-Work After CBIC Circular Clarifies 5% Rate — M/S United Breweries Limited vs Union of India (Writ Petition No.20741 of 2023)
Facts of the CaseM/S United Breweries Limited filed a writ petition under Article 226 seeking a direction that Entry Sl. No.26(ica) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 be read to exclude job-wo...
Telangana High Court Declines to Quash Anti-Profiteering Notices Under Rule 129 CGST Rules Against Cinema Operators, Directs Virtual Appearance Before CCI — M/s. Vishwanath Cinema Hall vs Union of India and Ors. (WP No.26871 of 2019 and Batch)
Facts of the Case
The lead petitioner, M/s. Vishwanath Cinema Hall, along with several other Telangana cinema operators in a batch of nine writ petitions, challenged notices and summons issued by the Directorate General...
Amnesty Applies: Patna High Court Restores GST Appeal Rejected for Delay, Subject to Compliance with CBIC Notification No. 53/2023 in M/s Mohammad Sakil vs Union of India (CWJC No. 14143 of 2023)
Facts of the CaseM/s Mohammad Sakil, a sole proprietorship registered under the Bihar Goods and Services Tax Act, 2017 ("BGST Act"), had its first appeal against an assessment order dismissed by the Appellate Authority s...
Jharkhand High Court Quashes Denial of Transitional ITC and Bank Account Attachment for Want of a Proper Show Cause Notice in M/s. Aditya Medisales Limited vs State of Jharkhand (W.P.(T) No.4338 of 2022)
Facts of the CaseM/s. Aditya Medisales Limited, a medicine trader operating through a depot in Jharkhand, transitioned input tax credit of Rs.87,34,107 from the erstwhile JVAT regime into the Jharkhand Goods and Services...
Allahabad High Court Quashes Section 129 GST Detention Penalty Where Corrected Tax Invoice Was Produced Before Seizure Order, Remands to Appellate Authority — M/S Galaxy Enterprises vs State of U.P. and Ors. (WRIT TAX No.1412 of 2022)
Facts of the Case
Petitioner M/S Galaxy Enterprises (GSTIN 09AAPFG6376E1ZY), engaged in manufacturing and selling laminated papers, dispatched goods from Muzaffarnagar to Rajasthan on Truck No. RJ01GC4269 along with tax...
Rajasthan High Court Holds Inverted Duty Structure Refund Under Section 54(3) CGST Act Applies Even With Multiple Inputs and Outputs, Sets Aside Rejection of ITC Refund Claims and Remands for Fresh Consideration — M/s Nahar Industrial Enterprises Limited vs Union of India and Ors. (D.B. Civil Writ Petition No.8476/2021 and batch)
Facts of the CaseThe petitioner, a public limited company engaged in manufacturing cotton yarn, cotton blended yarn, polyester/viscose yarn and polyester/viscose blended yarn, is registered under the CGST Act, 2017. Its ...
Karnataka High Court Holds Non-Constitution of GST Appellate Tribunal No Ground to Defer Recovery of Confirmed Dues, Disposes of Writ — M/s. Navodaya Service Center vs Assistant Commissioner of Commercial Taxes and Anr. (WP No.26284 of 2023)
Facts of the Case
The petitioner, M/s. Navodaya Service Center, represented by its proprietor Shri M. Shivaram, was aggrieved by an adjudication order dated 17.11.2022 passed under Section 73 of the KGST/CGST Act, 2017,...