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Nirmal Kumar Mahaveer Kumar vs Commissioner of Central Goods and Services Tax & Another – Delhi High Court Sets Aside GST Penalty for Expired E-Way Bill, Orders Fresh Hearing Considering Sections 129(3) & 126 of the CGST Act, 2017
Facts of the CaseThe petitioner challenged the appellate order dated
31.12.2021 whereby the Appellate Authority upheld the tax and penalty imposed
by the Assistant Commissioner under Section 129(3) of the CGST Act.The ...
M/s. Inscape Design Solutions (P) Ltd. vs Assistant Commissioner (WC), State GST Department – Kerala High Court Sets Aside KVAT Assessment on Turnover Suppression Based on Modified Penalty Order | Sections 25(1), 66 & 67(1)(c) of the Kerala Value Added Tax Act, 2003
Facts of the CaseThe petitioner, M/s. Inscape Design Solutions (P) Ltd.,
was a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act),
engaged in the execution of works contracts. The Assessing Authori...
Tvl. A.S. Lakshmi vs Superintendent of CGST & Anr. – Madras High Court Allows Revival of Cancelled GST Registration Despite Delay Due to COVID-19, Applying Section 30 of the CGST Act, 2017 and Principles of Natural Justice
Facts of the CaseThe petitioner, Tvl. A.S. Lakshmi, is a registered
dealer engaged in the business of crackers and fireworks under the Central
Goods and Services Tax Act, 2017. The GST registration of the petitioner wa...
Bharat Diesel and Automotives vs Union of India & Ors. – Rajasthan High Court Disposes GST TRAN-1/TRAN-2 Transitional Credit Writ Petition in View of Supreme Court Directions Reopening GST Portal | Transitional Credit | GST | TRAN-1 | TRAN-2
Facts of the CaseThe petitioner, Bharat Diesel and Automotives, filed
a writ petition before the Rajasthan High Court seeking relief concerning the
filing of GST TRAN-1 and TRAN-2 forms for claiming Transitional Input
...
M/s. [Petitioner] vs Assistant Commissioner (ST), Hindupur Circle & Others – Andhra Pradesh High Court Sets Aside GST Assessment Order Passed Without Personal Hearing in Violation of Principles of Natural Justice | Section 73 of the CGST/APGST Act, 2017 & Article 226 of the Constitution of India
Facts of the CaseThe Petitioner filed the present Writ Petition challenging
the assessment order dated 11.05.2022 passed by the Assistant
Commissioner (State Tax), Hindupur Circle, under Section 73 of the GST Act,
201...
Petitioner (Contractor) vs Andhra Pradesh State Road Transport Corporation (APSRTC) & Others – Andhra Pradesh High Court Holds GST Not Payable on Toilet Maintenance/Public Convenience Services under Notification No. 12/2017-Central Tax (Rate), Heading 9994 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner was awarded contracts by the Andhra Pradesh
State Road Transport Corporation (APSRTC) for cleaning and maintaining toilets
at various bus stations. The respondents demanded GST at the ra...
Union of India & Ors. vs BMG Informatics Pvt. Ltd. | Gauhati High Court Dismisses Extension Application as Infructuous Due to Delay | I.A.(Civil) No. 60/2022 in WP(C) No. 3878/2021
Facts of the CaseThe Union of India and its departmental authorities filed an
Interlocutory Application seeking extension of time to comply with the
directions issued by the Gauhati High Court in WP(C) No. 3878/2021,
...
Amrutha A.M. vs Commercial Tax Officer & Anr. – Karnataka High Court Quashes GST Rectification Order and Endorsement for Violation of Natural Justice; Reconsideration Directed under Sections 161 & 129 of the CGST/KGST Act
Facts of the CaseThe petitioner, Smt. Amrutha A.M., owned certain gold
ornaments comprising a gold necklace (hara) and a single gold jhumki. She
entrusted these ornaments to M/s Sunrise Abharan, a jeweller, solely for
...
M/s Ahluwalia Contractors India vs Union of India & Others – Patna High Court Quashes Ex Parte GST Orders and DRC-07 Demand for Violation of Natural Justice | Section 73 of the CGST/BGST Act, Rule 140(1) of the CGST Rules & Transitional Input Tax Credit (TRAN-1)
Facts of the CaseThe petitioner, M/s Ahluwalia Contractors India,
challenged the legality of an order passed under Section 73 of the Bihar
Goods and Services Tax Act, 2017, whereby its claim for carry forward of
Trans...
M/s AM Wings Two Wheelers Pvt. Ltd. vs Assistant Commissioner of Central Tax & Central Excise & Anr. – Kerala High Court Applies Filco Trade Centre Ruling Allowing Fresh Opportunity to Avail Transitional Input Tax Credit (ITC) through TRAN-1 & TRAN-2 under GST
Facts of the CaseThe petitioner, M/s AM Wings Two Wheelers Pvt. Ltd.,
approached the Kerala High Court seeking relief regarding the availment of
Transitional Input Tax Credit while migrating from the pre-GST indirect t...