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M/S SUN LIGHT ENTERPRISE VS. UNION OF INDIA & ORS. — GAUHATI HIGH COURT DIRECTS IMMEDIATE RESTORATION OF CANCELLED GST REGISTRATION UPON PAYMENT OF OUTSTANDING DUES AND FILING OF PENDING RETURNS UNDER RULE 23 OF CGST RULES, 2017
FACTS OF THE CASE
The
petitioner, M/s Sun Light Enterprise, is a partnership firm engaged
in the business of executing works contracts and holds a mandatory GST
registration.
Due
to circumsta...
M/s. Sri Varsha Food Products vs. The Assistant Commissioner (ST) and Others: High Court Sets Aside GST Assessment Order and Provisional Bank Attachment for Breach of Natural Justice and Non-Furnishing of Adverse Material
FACTS OF THE CASE
Tax
Compliance History: The petitioner was regularly filing GST
returns and paying the resultant tax liabilities in full compliance with
Section 16 of the CGST/APGST Act, 2017.
In...
Tomco Engineering (P) Ltd. vs Kerala Water Authority & Others – Kerala High Court Directs Consideration of GST Reimbursement Claim for Government Contract After Introduction of GST | GST Reimbursement on Pre-GST Contracts
Facts of the CaseTomco Engineering (P) Ltd., a contractor, was
awarded certain works by the Kerala Water Authority. At the time the tender was
floated and the work order was issued, the applicable indirect tax consider...
High Court Directs Re-determination of Contractor's Dues post-GST Implementation and Supplementary Agreement Mandate: M/s. Contractor Vs. State of Andhra Pradesh & Others
Facts of the Case
Tender
Notification and Agreement: Pursuant to a tender
notification dated June 14, 2017, for providing BT road, CC road, and side
drains in Yanamalakuduru Village, Penamaluru Mandal...
Tvl. Kodai Automobiles Limited vs Goods and Service Tax Council & Others – Madras High Court Directs Authorities to Permit Filing/Revising GST TRAN-1 for Transitional Input Tax Credit in Light of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017 | Rule 117 of the CGST Rules, 2017
Facts of the CaseThe petitioner, Tvl. Kodai Automobiles Limited,
filed the present writ petition before the Madurai Bench of the Madras High
Court seeking a direction to the respondents to reopen the GST Portal a...
Set Ram Chouhan Versus State of Chhattisgarh, Through Secretary, Department of Revenue and Disaster Management & Others: High Court of Chhattisgarh Mandates Dismissal of Criminal Writ Petition as Withdrawn Granting Explicit Liberty to Pursue Lawful Remedies
Facts of the Case
The
petitioner, Set Ram Chouhan (Aged about 40 years, S/o Shri
Indrajeet Chouhan, Resident of Village Kewatpali, Tehsil Basna, District
Mahasamund, Chhattisgarh), filed a Writ Petiti...
High Court of Delhi Rules in Favor of Assessee: Adjudicating Authority Cannot Exceed Scope of Appellate Remand Order, Issue Arbitrary Recovery Demands, or Deny Statutory Interest on Tax Refund Under Section 11BB of Central Excise Act 1944: M/S DELHI AND DISTRICT CRICKET ASSOCIATION VS.ASSISTANT COMMISSIONER OF CENTRAL TAX, DELHI NORTH
Facts of the Case
First
Round of Litigation: The petitioner, M/s Delhi and District
Cricket Association (DDCA), had deposited excess amounts towards service
tax and cesses (Swachh Bharat Cess [SBC] an...
Roy M. Mathew Vs State of Kerala and Others: High Court Dismisses Writ Petition as Infructuous Following Recalling of Revenue Recovery Notices by State Tax Officer
Facts of the Case
Petitioner
Information: The petitioner, Roy M. Mathew, aged 73
years, residing at Muthoottu House, Kozhencherry Village, Kozhencherry
Taluk, Pathanamthitta.
Impugned
Notices...
Poonamchand Saran Vs. Union of India & Ors. | High Court of Rajasthan Rules Restoration of Cancelled GST Registration and Condonation of Delay to Protect Right to Business and Livelihood under Article 21
Facts of the Case
Both
petitioners were registered dealers under the provisions of the Goods and
Services Tax (GST) Act.
The
competent authority issued orders cancelling the GST registration of
...
Saroj Dudi vs. Union of India & Ors.: Rajasthan High Court Upholds GST Levy on Mining Royalty Relying on Sudarshan Lal Gupta Division Bench Ruling
Facts of the Case
Petitioner:
Saroj Dudi, W/o Rakesh Dudi, Aged About 36 Years, Proprietor of M/s Dudi
Int Udyog, Bikaner, Rajasthan.
Respondents:
Union of India (through Secretary Finance Departme...