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M/s Swaroop Art vs Union of India & Ors. | Rajasthan High Court Grants Opportunity to Restore GST Registration Appeal Despite Delay, Holding That Technical Limitation Cannot Defeat Right to Livelihood | GST Registration Cancellation | Section 107 of the CGST Act, 2017 | Article 21 of the Constitution of India
Facts of the CaseThe petitioner, M/s Swaroop Art, was a registered
dealer under the Goods and Services Tax Act. The GST registration of the
petitioner was cancelled by the competent authority through an order dat...
Moothedan Overseas vs Assistant State Tax Officer (Intelligence) & Anr. – Kerala High Court Directs Completion of GST Detention Proceedings Under Section 129 of CGST/SGST Acts Within Two Months
Facts of the CaseMoothedan Overseas approached the Kerala High Court in
connection with proceedings initiated against it under Section 129 of the
CGST/SGST Acts.The record shows that the underlying transaction was supp...
M/s. Khoday India Limited vs Joint Director, Directorate General of GST Intelligence & Ors. – Service Tax SCN on Liquor Licence Fees Quashed in Part; Section 117 of Finance (No. 2) Act, 2019 Grants Retrospective Exemption for Grant of Liquor Licence
Facts of the CaseM/s. Khoday India Limited approached the Karnataka High Court
under Articles 226 and 227 of the Constitution of India challenging, among
other matters, the constitutional validity and legality of provi...
Ramavtar vs State of Rajasthan – Anticipatory Bail Under Section 438 Cr.P.C. Denied in NDPS Act Section 8/15 Case; Alleged Possession and Management of Hotel, Witness Statements and Criminal Antecedents Considered
Facts of the CaseThe petitioner, Ramavtar, filed an anticipatory bail
application under Section 438 Cr.P.C. in connection with FIR No.
51/2022, registered at Police Station Shahpura, District Jaipur, for
alleged offen...
Smart Byte Technologies vs Union of India & Ors. – GST Refund Rejection Under Section 54(3)(ii) of CGST Act Quashed; Inverted Duty Structure Refund to Be Reconsidered in Light of Circular Dated 06.07.2022 and BMG Informatics Case
Facts of the CaseSmart Byte Technologies, a proprietorship concern, approached
the Karnataka High Court under Articles 226 and 227 of the Constitution of
India challenging refund rejection orders dated 08.03.2022 passe...
M/s. Golden Falcon Industries Ltd. vs M/s. India Infoline Insurance Brokers & Anr. – Delhi High Court Refers Lease, Possession and Use & Occupation Charges Disputes to Arbitration Under Section 8 of the Arbitration and Conciliation Act, 1996; Sole Arbitrator Appointed and Court Fee Refund Allowed
Facts of the CaseM/s. Golden Falcon Industries Ltd. instituted a civil suit
against M/s. India Infoline Insurance Brokers and another defendant concerning
premises bearing No. 71/3, First Floor, Najafgarh Industrial Ar...
KNK Construction Private Limited & Anr. vs Union of India & Ors. – CPWD Contractor Suspension Quashed for Violation of Rule 13.2 of Enlistment Rules, 2020; Show Cause Notice and Fair Hearing by Empowered Committee Mandatory
Facts of the CaseKNK Construction Private Limited was originally incorporated
on 12 April 2006 under the name “KNK Nexgen Construction Private Limited.”
On 24 August 2015, the company was enlisted as a Class I cont...
M/s. Super Care Gardens vs Superintendent of Central Tax & Others — Telangana High Court Sets Aside GST Registration Cancellation for Non-Filing of Returns and Orders Fresh Decision with Opportunity of Hearing | Section 107 CGST Act, 2017
Facts of the CaseM/s. Super Care Gardens, a partnership firm, was engaged in
providing horticulture and nursery-related services to M/s. Nuclear Fuel
Complex, Hyderabad. The petitioner was registered under the Central ...
M/s Shadow Designers vs Deputy Commissioner (Works Contract) & Ors. – Kerala High Court Directs VAT Appellate Tribunal to Decide Delay Condonation and Stay Applications; Revenue Recovery and Bank Prohibitory Proceedings Kept in Abeyance
Facts of the CaseThe petitioner, M/s Shadow Designers, suffered an order
of assessment under the Kerala Value Added Tax Act, 2003 for the
assessment year 2016-17. The assessment order was identified in the
proceedings...
Daulat Singh and Sons vs Union of India & Ors. – Rajasthan High Court Dismisses Challenge to GST Demand on Mining Royalty; Follows Sudarshan Lal Gupta Ruling on Leviability of GST on Royalty
Facts of the CaseThe petitioner, Daulat Singh and Sons, a partnership
firm represented through its partner Ranjeet Singh, approached the Rajasthan
High Court by filing a writ petition challenging the impugned orders/no...