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Jeyamani Raj vs Commissioner of Commercial Taxes & State Tax Officer – Madras High Court Allows Revival of GST Registration Cancelled for Non-Filing of Returns for Six Months Subject to Suguna Cutpiece Conditions | Section 29(2)(c), Section 30 and Article 226
Facts of the
CaseThe petitioner, Jeyamani Raj, Proprietor of M/s.
Pearl Enterprises, was a registered person under GST.The petitioner had failed to file GSTR returns for
a period of six months. Consequently, the secon...
Anu Bansal vs State of Punjab & Connected Matters – Punjab and Haryana High Court Denies Anticipatory Bail in ₹8 Crore Partnership Firm Fund Misappropriation and Forgery Case Under Sections 420, 467, 468, 471 and 120-B IPC; Relief Granted to Limited Beneficiaries Under Section 438 CrPC
Facts of the
CaseThe three connected petitions arose from the same
FIR and sought anticipatory bail in a criminal case initially registered under
Section 420 IPC, with Sections 467, 468, 471 and 120-B IPC subsequently...
Panaqua Tradecom Private Limited vs Union of India – Section 83 of CGST Act: Provisional Bank Account Attachment Automatically Ceases After One Year under Section 83(2)
Facts of the
CaseThe batch of petitions involved a common factual
background and an identical legal issue concerning the provisional attachment
of bank accounts by the GST authorities in exercise of powers under Secti...
Arputharaj vs Commissioner of Commercial Taxes & Another – Madras High Court Allows Revival of Cancelled GST Registration for Non-Filing of Returns Under Section 29 of CGST/TNGST Act
Facts of the
CaseThe petitioner, Arputharaj, approached the Madurai
Bench of the Madras High Court by filing a writ petition under Article 226 of
the Constitution of India. The petitioner sought issuance of a Writ of
...
Panaqua Tradecom Private Limited vs Union of India – Gujarat High Court: Provisional Attachment of Bank Accounts Under Section 83 CGST Act Automatically Ceases After One Year; Authorities Directed to Intimate Banks Within One Week
Facts of the Case
A batch of four petitions came before the Gujarat High Court,
namely Special Civil Application Nos. 6853 of 2022, 6718 of 2022, 8355 of
2022 and 8388 of 2022.
Since all the petitions inv...
Panaqua Tradecom Private Limited vs Union of India – Gujarat High Court: Provisional Attachment of Bank Accounts Under Section 83 of CGST Act Automatically Ceases After One Year Under Section 83(2)
Facts of the
CaseThe batch of petitions before the Gujarat High
Court involved a common thread of facts and an identical legal issue concerning
the provisional attachment of bank accounts by the GST authorities in exe...
M/s. LM Wind Power Blades India Pvt. Ltd. vs Designated Committee, Sabka Vishwas Legacy Dispute Resolution Scheme & Others — Service Tax Liability Admitted and Quantified Before 30.06.2019 Eligible for SVLDRS Benefit Under Section 123(c) of Finance (No. 2) Act, 2019: Karnataka High Court
Facts of the
CaseThe dispute concerned the petitioner’s eligibility
for relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
in relation to service tax liability.On 01.10.2018, the respondents iss...
Petitioner in WPMS No. 2628 of 2022 vs State Tax Officer & Others — Uttarakhand High Court: GST Registration Restoration to Be Considered Liberally; Commissioner Not Adjudicating Authority for Appeal Under Section 107 of the Uttarakhand GST Act, 2017
Facts of the CaseThe petitioner approached the Uttarakhand High
Court by filing WPMS No. 2628 of 2022, challenging proceedings relating
to cancellation of GST registration.The petitioner specifically sought the followi...
Panaqua Tradecom Private Limited vs Union of India – Provisional Attachment of Bank Accounts Ceases Automatically After One Year Under Section 83(2) of the CGST Act, 2017: Gujarat High Court
Facts of the
CaseThe batch of petitions involved a common thread of
facts and an identical legal issue concerning the provisional attachment of
bank accounts under Section 83 of the CGST Act, 2017. Accordingly, the
G...
M/s Sri Krishna Jewellers (P) Ltd. vs Union of India & Ors. – Telangana High Court Permits Withdrawal of Writ Petition with Liberty to File Fresh Petition in Bank Guarantee and Security/GST Deposit Dispute | Article 226 of the Constitution of India & Section 151 CPC
Facts of the
CaseM/s Sri Krishna Jewellers (P) Ltd., through its
Director, approached the Telangana High Court by filing Writ Petition No. 38601
of 2022 against the Union of India, Ministry of Commerce and Industry, a...