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Sheena M.S. vs Travancore Devaswom Board — Sections 15A, 16 and 31 of the Travancore-Cochin Hindu Religious Institutions Act, 1950 | Highest Bidder Has No Absolute Right to Acceptance; Re-Tender Valid to Secure Proper Income for Sabarimala Devaswom
Facts of the
CaseThe petitioner,
Sheena M.S., was the holder of a licence in Form LE-1 issued by the
Additional District Magistrate, Thrissur under the Explosives Rules, 2008.
She participated in the re-e-tender proc...
M/s. Laxmi Trading Company vs State of Telangana & Others – Concessional CST Rate Cannot Be Claimed Without C-Forms; Legitimate Expectation Not Applicable in Taxing Statutes | Section 8 of CST Act, 1956
Facts of the CaseThe petitioner, M/s. Laxmi Trading Company, was a
proprietorship firm engaged in milling and trading different kinds of dals and
pulses. It procured dals and pulses from the open market within Telangan...
GRV Packages Private Limited vs State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) — Article 226 | Madras High Court Sets Aside Cancellation of Industrial Plot Allotment and Grants Eight Weeks for Payment of Balance Plot Cost
Facts of the
CaseGRV Packages
Private Limited, a private limited company incorporated in the year 2021, was
promoted by its shareholders for establishing a small-scale industry for
manufacturing corrugated boxes used...
Tvl. Velmani Crusher vs Commissioner of Commercial Taxes & Another – Madras High Court Allows Revival of Cancelled GST Registration for Non-Filing of GSTR-3B Returns Subject to Tax, Interest, Fine/Fee and Return Compliance | Section 29 of CGST/TNGST Act
Facts of the
CaseThe petitioner, Tvl.
Velmani Crusher, was a registered person under the GST law. The petitioner
failed to file GSTR-3B returns for a period of six months.Consequently, the
second respondent, namely t...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Nitin Enterprises – Refund of Education Cess and Secondary & Higher Education Cess; Revenue Appeal under Section 35G of the Central Excise Act, 1944 Dismissed to Maintain Parity with Coordinate Bench Judgment
Facts of the
CaseThe Commissioner
of Central GST and Central Excise, Jammu and Kashmir, Jammu filed the present
appeal before the High Court under Section 35G of the Central Excise Act,
1944 against an order passed b...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Gaurav Agro-Chem Industries — High Court Dismisses Section 35G Appeal on Education Cess and Secondary & Higher Education Cess Refund, Following Earlier Coordinate Bench Judgment
Facts of the
CaseThe Commissioner
of Central GST and Central Excise (Jammu and Kashmir), Jammu filed the present
appeal under Section 35G of the Central Excise Act, 1944 against an
order passed by the Customs, Excise...
Jai Hind Mining and Infrastructure Pvt. Ltd. vs Chief Commissioner of GST & Central Excise & Others — Delay in Revocation Application Condoned Under Proviso to Rule 23 of CGST Rules; GST Portal to Be Opened for Filing Return
Facts of the
CaseThe Petitioner, Jai Hind Mining and Infrastructure
Pvt. Ltd., approached the High Court of Orissa in relation to delay in filing
an application for revocation and the consequential difficulty in filin...
Teena Abraham vs Agi Ambotty Thomas – Kerala High Court Allows Transfer of Divorce Proceedings for Convenience of Homemaker Mother and Consolidation of Connected Family Cases | Tr.P.(C) No. 611 of 2022
Facts of the
CaseThe petitioner, Teena Abraham, filed the
Transfer Petition (Civil) seeking transfer of O.P.(Div) No. 153/2022
from the Family Court, Kollam to the Family Court, Mavelikkara.The petitioner stated that ...
M/s. Sharma Construction Works vs Additional Commissioner (Appeals), CGST, CX & Customs & Another – Delay in Revocation Application Condoned Under Proviso to Rule 23 of OGST Rules; GST Portal Directed to Be Opened for Filing Return
Facts of the
CaseM/s. Sharma Construction Works approached the High
Court of Orissa in W.P.(C) No. 21620 of 2022 in connection with the delay in
invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rul...
W.P. No. 23125 of 2022 vs State Government Authorities – High Court Directs Release of Admitted Outstanding Payment of ₹1,13,96,436 Within Eight Weeks Under Article 226; Bills Pending With Finance Department After GST and Income-Tax Deductions
Facts of the
CaseThe petitioner filed the writ petition under
Article 226 of the Constitution of India seeking a declaration that the
respondents’ inaction in releasing payment of ₹1,13,96,436 was arbitrary and
i...