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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,...
Patna High Court Quashes Section 73 BGST/CGST Demand and Non-Speaking Appellate Rejection for Violation of Natural Justice, Remands for Fresh Adjudication Subject to 10% Additional Pre-Deposit in Gammon Engineers and Contractors Pvt. Ltd. vs State of Bihar (CWJC No.3729 of 2022)
Facts of the Case
The petitioner, Gammon Engineers and Contractors Pvt. Ltd., an incorporated company with a branch office at Patna Airport, Patna, Bihar (GSTIN 10AAECN8067D1ZR), was assessed by the Assistant Commission...
Patna High Court Quashes Cryptic, Non-Speaking Appellate Order Rejecting GST Appeal Under Form DRC-07 Demand, Restores Appeal and Condones Delay in Madan Kumar vs State of Bihar (CWJC No.4763 of 2022)
Facts of the Case
The petitioner, Madan Kumar, a proprietor/civil contractor operating from Ladugarh, Janakinagar, Purnea, Bihar (GSTIN 10CJRPK6948RIZA), was assessed by the Deputy Commissioner of State Taxes, Purnea Ci...