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Karnataka High Court Rejects Second Anticipatory Bail Plea of Transport Company Proprietor Facing CGST Section 132 Tax-Evasion Prosecution, Cites Non-Cooperation With Investigation — Praveen Suvarna vs State of Karnataka (Criminal Petition No. 9833/2021)
Facts of the Case
The petitioner, Praveen Suvarna, proprietor of M/s. Vigneshwara Transport Company, Chitradurga,
filed this petition under Section 438 of the Code of Criminal Procedure seeking
anticipatory bail appre...
Gauhati High Court Disposes of Writ on GST Refund Claim for Exempted Medical-Supply Services Rejected as Time-Barred, Directs Department to Decide Petitioner's Representation Within Four Weeks — GNRC Limited vs Union of India & Ors (WP(C)/1742/2022)
Facts of the Case
The petitioner, GNRC Limited, a company incorporated under the Companies Act,
1956, and represented by one of its Directors, had under a misconception paid GST on the
comprehensive supply of medicine...
Punjab and Haryana High Court Directs Release of Balance Inverted-Duty-Structure GST Refund Within One Month After Only 50% of Sanctioned Amount Was Paid Out — Ramal Industries Private Limited vs State of Punjab (CWP-6982-2022 (O&M))
Facts of the Case
The petitioner, Ramal Industries Private Limited, purchased inputs on payment
of GST at 18% and, after undertaking a dyeing process, supplied the finished goods on collection of
GST at 5%. On this ba...
Orissa High Court Dismisses Works-Contractor's Challenge to Revised GST-Transition Schedule of Rates as Time-Barred, Follows Own Precedent Upholding the 2018 Office Memorandum on VAT-to-GST Rate Migration — Sk Kashim vs State of Odisha (W.P.(C) No. 33627 of 2021)
Facts of the Case
The petitioner, Sk Kashim, proprietor of M/s. Kashim Constructions, a works contractor,
challenged the Revised Guidelines relating to works contracts issued by the Government of Odisha,
Finance Depar...
Madras High Court (Madurai Bench) Quashes Section 129 GST Detention Order Over Consignee Address Mismatch, Holds Post-Facto Amendment of GST Registration Shows No Intent to Evade Tax — Algae Labs Pvt. Ltd. vs State Tax Officer-I (WP (MD) No. 4958 of 2022)
Facts of the Case
The petitioner, Algae Labs Pvt. Ltd., a start-up engaged in research and
development on algae and its utilisation, represented by its Managing Director Shri Adhi
Visvanathan, placed a purchase order ...
Orissa High Court Grants Regular Bail to CGST Tax-Fraud Accused After a Year in Custody, Urges Investigators to Trace the Conspiracy Upstream to the Real Beneficiaries — Ajaj Ahamad vs State of Odisha (CGST) (BLAPL No.6498 of 2021)
Facts of the Case
The petitioner, Ajaj Ahamad, moved this bail application (BLAPL No.6498 of 2021) before the
High Court of Orissa at Cuttack, seeking release from judicial custody in a prosecution
initiated by the St...
Orissa High Court Dismisses Works Contractor's Challenge to GST Transition Rate Guidelines and Restitution Claim as Time-Barred, Holds Differential GST Segregation a Disputed Question of Fact in Lalit Kumar Mohanty vs State of Odisha (W.P.(C) No. 26646 of 2021)
Facts of the Case
The petitioner, Lalit Kumar Mohanty, a works contractor, executed works contracts with the State Government where estimates had been prepared inclusive of value added tax under the pre-GST regime. Afte...
Patna High Court Quashes Section 73 GST Assessment and Appellate Order Affirming It for Failure to Consider Contentions and Record Reasons, Remands with Conditional Pre-Deposit in M/s Ankit Paper Mart vs State of Bihar (CWJC No.4459 of 2022)
Facts of the Case
The petitioner, M/s Ankit Paper Mart, a proprietorship firm at Khazanchi Road, Patna, through its proprietor Pradeep Kumar Sultania, was assessed by the Assistant Commissioner State Tax, Patna North Ci...
Patna High Court Quashes Section 73 BGST Demand of Rs.17.22 Lakh and Non-Speaking Appellate Order for Violation of Natural Justice; Remands with Conditional Pre-Deposit in Sanrachna Homes Private Limited vs State of Bihar (CWJC No.3783 of 2022)
Facts of the Case
The petitioner, Sanrachna Homes Private Limited, having its registered office at Boring Road, Patna, through its Director Manoj Kumar Singh, was assessed by the Assistant Commissioner of State Tax, Pat...
Punjab & Haryana High Court Directs CBIC to Decide Representation on Inter-State Transfer of Unutilised Input Tax Credit on Branch Relocation Within Two Months in Locon Solutions Pvt. Ltd. vs Union of India (CWP-6882-2022 (O&M))
Facts of the Case
The petitioner, Locon Solutions Pvt. Ltd., a service provider registered at Gurugram, Haryana, was earlier registered under the Central Goods and Services Tax Act, 2017 with its headquarters at Mumbai,...