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M/s. AD Ideas Private Limited & Anr. vs State of West Bengal & Ors. – Blocking of Electronic Credit Ledger Cannot Continue Beyond One Year Under Rule 86A(3) of the CGST Rules
Facts of the
CaseThe petitioners challenged the action of the
respondents in continuing the blocking of the petitioners’ electronic credit
ledger.The electronic credit ledger had been blocked by an
order dated 21 A...
Janga Chakradar Reddy vs Union of India & Others – Civil Dispute and Change in Property Ownership Not Valid Grounds for Cancellation of Migrated GST Registration; Writ Petition Dismissed | Section 2(91) of TGST Act, 2017
Facts of the
CaseThe petitioner filed a writ petition under Article
226 of the Constitution of India seeking a direction to Respondent Nos. 2
to 5 to cancel the GST registration of Respondent No. 6, Navarang Stores,
...
Shri Dinesh Kumar Goyal, Proprietor of M/s Dec International vs Union of India & Anr. – Rejection of Revocation of GST Registration Cancellation Is Appealable Under Section 107 of CGST Act; Writ Not Maintainable Due to Alternative Statutory Remedy
Facts of the
CaseThe petitioner, Shri Dinesh Kumar Goyal, Proprietor
of M/s Dec International, filed a writ petition challenging the order dated 18
May 2022 passed by the Assistant Commissioner, Shyambazar Division.By...
M/s Food Mart vs Union of India – Gujarat High Court Directs Decision on Provisional Release of Seized Imported Food Goods Under Section 110A of the Customs Act, 1962; Re-Export Relief Not Granted
Facts of the
CaseThe petitioner, M/s Food Mart, approached
the Gujarat High Court seeking a direction to the concerned authority to
immediately order provisional release and re-export of imported goods seized
under a...
Unicon Builders and Contractors vs State of Uttarakhand & Another – Additional Performance Security for Allegedly Substantially Low Bid Cannot Be Demanded Without Objective Analysis and Reasoned Findings Under ITB Clause 40.1
Facts of the
CaseThe petitioner, Unicon Builders and Contractors,
participated in the tendering process for two works bearing Package Nos.
UDRP/PWD/07/RD/118 and UDRP/PWD/07/RD/119. Since both writ petitions arose in
...
M/s Sri Sai Krishna Constructions vs State of Jharkhand — Reimbursement of Differential GST on Pre-GST Works Contracts to Be Decided Under SOP dated 26.08.2022, Preferably Within 8 Weeks
Facts of the CaseA large batch of writ petitions was filed before
the Jharkhand High Court by contractors and infrastructure entities executing
works for different departments of the State Government and other State
i...
M/s Anasurya Traders vs State of Andhra Pradesh — Transmission Belting Qualifies for Tax Exemption Under Section 8 of the APGST Act Despite Entry 101 / Item 12 of the Sixth Schedule
Facts of the CaseM/s Anasurya Traders was a registered dealer on
the rolls of the Commercial Tax Officer, Main Bazar, Guntur, carrying on
business in V-belts, transmission belts and related goods. The dispute
concerne...
Sri Amzad Ali vs State of Assam & Others | Gauhati High Court Sets Aside GST Demand for Absence of Proper Show Cause Notice under Section 74 and Violation of Natural Justice
Facts of the
CaseThe petitioner, Sri Amzad Ali, is engaged in
the business of manufacturing and selling bricks and is a registered taxpayer
under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Assam
...
M/s Kedia Trading vs State of Chhattisgarh & Others – Chhattisgarh High Court Declares Chhattisgarh Molasses Control and Regulation Rules, 2022 Ultra Vires | Excise Act, 1915 | Articles 14, 19(1)(g), 246 & 246A of Constitution
Facts of the CaseThe present
batch of writ petitions, led by M/s Kedia Trading vs State of Chhattisgarh
& Others, challenged the constitutional validity of the Chhattisgarh
Molasses Control and Regulation Rules, 2...
Mukesh Kumar vs Union of India through Directorate of Revenue Intelligence – Patna High Court Grants Bail in Alleged Foreign-Origin Gold Smuggling Case Under Sections 135(1)(a) and 135(1)(b) of Customs Act, 1962
Facts of the CaseThe petitioner, Mukesh Kumar, sought bail in connection with
Special Case No. 344 (C) of 2022 arising out of Unit Case No. 01 of 2022-23,
registered for alleged offences under Sections 135(1)(a) and 13...