Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Partly Assessee-Favourable: Kerala High Court Apportions Interest Liability and Grants Partial Refund Where Kerala Flood Cess Was Bona Fide Remitted Through the Wrong GSTR-3B Head in Kannan Paint & Radhas Hardware vs Deputy Commissioner of State Tax and Others (WP(C) No. 21570 of 2022)
Facts of the Case
The petitioner, Kannan Paint & Radhas Hardware, a registered dealer under the GST Act, 2017, was liable to pay the Kerala Flood Cess (KFC) at 1% of its tax liability, applicable from 01.08.2019 to ...
Section 74 CGST Show Cause Notice on Alleged Clandestine Pan Masala Supply Upheld at Threshold: Allahabad High Court Relegates Trimurti Fragrances to Statutory Remedy in Trimurti Fragrances Pvt Ltd vs Directorate General of GST (WRIT TAX No. 1280 of 2023)
Facts of the CaseTrimurti Fragrances Pvt Ltd and four others, engaged in manufacture of Pan Masala, challenged a Demand-cum-Show Cause Notice dated 27.04.2023 issued by the Directorate General of GST Intelligence (DGGI) ...
Mixed Outcome: Patna High Court Refuses to Condone an Extraordinary Delay Under Article 226 but Allows the Petitioner to File a Fresh Appeal Under CBIC Amnesty Notification No. 53/2023 in M/s PAM-G Enterprises vs State of Bihar and Others (CWJC No. 14482 of 2023)
Facts of the Case
The petitioner, M/s PAM-G Enterprises, a proprietorship concern in Patna, was aggrieved by an assessment order dated 20.11.2021 passed under the Bihar Goods and Services Tax Act, 2017. No statutory app...
Batch Disposal Without Independent Reasoning: Orissa High Court Disposes of Jyoti Prakash Mohanty's GST Writ Petition in Terms of the Common Pravat Kumar Choudhury Batch Order Against the CT & GST Commissioner, Odisha (W.P.(C) No.30862 of 2023)
Facts of the CaseThe petitioner, Jyoti Prakash Mohanty, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, arising out of proceedings under the O...
Procedural Disposal: Orissa High Court Disposes of a GST Writ Petition Purely in Terms of Its Own Common Order Passed in a Connected Batch of Writ Petitions, Without Independent Reasoning, in M/s. Sudarshan Pradhan vs Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and Others (W.P.(C) No. 30369 of 2023)
Facts of the Case
The petitioner, M/s. Sudarshan Pradhan, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha, and other oppos...
Orissa High Court Declines to Examine Merits and Directs the GST Appellate Authority to Decide the Attachment-Lifting Application Within Fifteen Days: Prava Ranjan Mishra vs The Addl. State Tax Officer, CT & GST Circle, Bhubaneswar (W.P.(C) No. 28808 of 2023)
Facts of the CaseThe petitioner, Prava Ranjan Mishra, approached the High Court of Orissa at Cuttack challenging a notice dated 17.05.2023 (Annexure-4) issued by the Addl. State Tax Officer, CT & GST Circle, Bhubanes...
Assessee Wins: Allahabad High Court Sets Aside Unreasoned GST Registration Cancellation, Revocation Rejection and Appellate Dismissal Under Section 29 UPGST Act, Remands the Matter Subject to Cost, in M/S Purna Trading Company vs State of U.P. and Two Others (WRIT TAX No. 924 of 2022)
Facts of the Case
The petitioner, M/S Purna Trading Company, a proprietorship firm registered under GSTIN 09CCBPS0675N1Z0 and engaged in retail wholesale business, claimed to have deposited all due tax liabilities on ti...
Repeated Section 70 CGST Summons Issued Over Two Years Curtailed: Punjab and Haryana High Court Holds Purpose of Inquiry Fully Satisfied, Reserves Liberty to Issue Show Cause Notice in Rakesh Janghu vs Union of India (CWP-27780-2022)
Facts of the Case
Rakesh Janghu, proprietor of M/s Believe Solution Services, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh under Articles 226/227 of the Constitution, seeking to quash ...
Section 16(4) CGST/KGST Constitutional Challenge Not Pressed: Karnataka High Court Disposes DGGI Show Cause Notice Writ Without Ruling on Merits, Grants Liberty to Appeal in M/S. SLD Steels Pvt Ltd vs Director General of GST Intelligence (WP No. 101820 of 2022)
Facts of the CaseM/S. SLD Steels Pvt. Ltd., Ballari, Karnataka, represented by its Managing Director E-Srinivasa and holding GSTIN 29AAQCS1470F2Z1, filed a writ petition before the Dharwad Bench of the High Court of Karn...
Assessee Relief: Patna High Court Restores a Delayed BGST Act Section 107 Appeal by Applying the Benefit of CBIC's Amnesty Notification No. 53/2023, Subject to Prescribed Pre-Deposit Conditions, in Jai Bhagwati Mines vs State of Bihar and Others (CWJC No. 16618 of 2023)
Facts of the Case
The petitioner, Jai Bhagwati Mines, a partnership firm based in Gaya, Bihar, acting through its authorised signatory, challenged the rejection of its appeal by the appellate authority under the Bihar G...