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M/s Eastmen Auto and Power Limited vs Union of India & Others – Patna High Court | Section 74 of CGST/BGST Act | Assessment Order Quashed for Violation of Mandatory 30-Day Statutory Period
Facts of the CaseThe petitioner, M/s Eastmen Auto and Power Limited,
challenged multiple actions initiated by the State Tax authorities relating to
the rejection of its TRAN-1 transitional input tax credit claim ...
Manoj Yadav vs State of Chhattisgarh – Regular Bail Granted Under Section 439 CrPC in Alleged GST and Income-tax Fraud Case Involving Sections 420, 467, 468 IPC and Section 66-D IT Act
Facts of the CaseThe applicant, Manoj Yadav, filed his second bail
application under Section 439 of the Code of Criminal Procedure, 1973 seeking
regular bail in connection with Crime No. 55/2021 registered at Police St...
The District Collector & District Commissioner, Bellary & Another vs Shri K. Nagaraja (Proprietor, Sri Lakshmi Fertilizers & Pesticides) – Karnataka High Court | Sections 6A & 6C of the Essential Commodities Act, 1955 read with Clauses 28 & 31 of the Fertilizer (Control) Order, 1985
Facts of the CaseThe respondent, Shri K. Nagaraja, proprietor of a
fertilizer dealership, possessed a valid authorization under the Fertilizer
(Control) Order, 1985 for carrying on the business of retail sale of
ferti...
The Official Liquidator of M/s Testeels Ltd. (In Liquidation) vs NA – Gujarat High Court Permits Minimum Wages Plus Applicable CGST and SGST for Security Agency Under Section 457 of Companies Act, 1956 and Rule 9 of Companies (Court) Rules, 1959
Facts of the CaseThe Official Liquidator of M/s Testeels Ltd. (In
Liquidation) filed a further report before the Gujarat High Court seeking
modified relief concerning the monthly security bills of M/s Shubham Protectio...
EVM Autokraft India Pvt. Ltd. vs Union of India – TCS Under Income-tax Act Not Includible in Taxable Value of Supply for GST Under Section 15(2) of CGST Act
Facts of the CaseEVM Autokraft India Pvt. Ltd., engaged in the sale of motor
vehicles, approached the High Court of Kerala by filing a writ petition raising
the issue of whether amounts collected as Tax Collected at So...
Umakant Singh vs State of Bihar & Anr. – Ex Parte GST Assessment Order Set Aside for Violation of Natural Justice | Section 73 of the CGST Act, 2017 & Bihar GST Act
Facts of the CaseThe petitioner, Umakant Singh, challenged the ex parte
assessment order dated 04.02.2021 along with the summary order issued in
Form GST DRC-07 by the Assistant Commissioner of State Taxes, Katihar
Ci...
Commissioner, Central GST and CX vs M/s Shankar Enterprises — Section 35G & Section 14 of Central Excise Act, 1944 | Clandestine Removal Cannot Be Established Solely on Retracted Statements and Uncorroborated Third-Party Records
Facts of the
CaseThe dispute
arose from proceedings concerning allegations of clandestine manufacture and
clearance of “Sir” brand Gutkha and Pan Masala without issuance of invoices and
without payment of Central...
EVM Premium Cars India Pvt. Ltd. vs Union of India & Others – Kerala High Court: TCS Under Income-tax Act Not Includible in GST Taxable Value on Sale of Motor Vehicles | Section 15(2) of CGST Act
Facts of the CaseThe Petitioner, EVM Premium Cars India Pvt. Ltd.,
approached the Kerala High Court by filing WP(C) No. 6711 of 2019.The writ petition raised a specific question concerning the
determination of taxable ...
Sujay Maitra vs State of Odisha – Bail Granted in Bogus ITC Fraud Case under Section 132 of the Odisha GST Act, 2017 | Orissa High Court
Facts of the CaseThe petitioner, Sujay Maitra, filed his second bail
application under Section 439 of the Code of Criminal Procedure after
being arrested in connection with offences under Section 132(1)(b), Section
13...
Commissioner, Central GST and Central Excise vs M/s Raghunath International Ltd. — Clandestine Removal Demand Cannot Be Sustained Solely on Retracted Statements and Uncorroborated Third-Party Records | Sections 14, 9D and 35G of the Central Excise Act, 1944
Facts of the
CaseThe Revenue
filed a batch of connected appeals under Section 35G of the Central Excise Act,
1944 against the order dated 18 January 2022 passed by the Customs, Excise and
Service Tax Appellate Tribun...