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
Bank Guarantee Demand Quashed: Rajasthan High Court Rules Solvent Security Cannot Be Equated With Bank Guarantee While Allowing GST Refund in M/s. Raj Kamal Cargo Movers vs. Assistant Commissioner, State Tax Department, Enforcement Wing and Another (D.B. Civil Writ Petition No. 5744/2023)
Facts of the Case
The petitioner, M/s. Raj Kamal Cargo Movers, Jaipur, a proprietorship of Mr. Raj Kumar Gurjar, was subjected to demand orders dated 30.3.2021 and 28.5.2021 by the Assistant Commissioner, State Taxes, E...
Karnataka High Court Disposes of Section 16(4) CGST Act Challenge Without Deciding Merits in Shri Mallanagouda vs Assistant Commissioner of Central Tax GST Bijapura (WP No. 104619 of 2022), Grants Liberty to Pursue Statutory Appeal
Facts of the Case
The petitioner, Shri Mallanagouda, a civil contractor from Kajibilagi, Bagalkot District, Karnataka, holding GSTIN 29BX0PP9342L1ZG, filed a writ petition under Articles 226 and 227 of the Constitution ...
Best-Judgment Assessment Set Aside: Telangana High Court Quashes GST Assessment and Bank Attachment for Denial of Show-Cause Opportunity in M/s. Golden Mesh Industries vs. Assistant Commissioner (State Tax), Rajender Nagar-II Circle and Others (Writ Petition No. 7826 of 2021)
Facts of the Case
The petitioner, M/s. Golden Mesh Industries, a proprietorship of Mr. Pradeep Kumar Gupta at Elikatta Village, Mahbubnagar District, Telangana, challenged Assessment Orders dated 27.12.2019 for the tax ...
Allahabad High Court Quashes Higher-Penalty Detention Order and Applies CBIC Circular No. 76/50/2018-GST Owner-of-Goods Test in H/S Halder Enterprises vs State of U.P. (Writ Tax No. 1297 of 2023), Orders Release of Goods Under Section 129(1)(a) of the CGST Act
Facts of the Case
The petitioner, H/S Halder Enterprises, received an order for supply of dried arecanuts from M/s Komolika Trading Co., New Delhi. The goods were loaded and dispatched from Calcutta to New Delhi accompa...
GST Registration Revocation: Orissa High Court Condones Delay in Filing Rule 23 Revocation Application Subject to Payment of Dues in M/s. N K Media Ventures Private Limited vs. State Tax Officer, CT & GST, Bhubaneswar-III Circle (W.P.(C) No.38503 of 2023)
Facts of the Case
The petitioner, M/s. N K Media Ventures Private Limited, Khorda, approached the Orissa High Court under Article 226 in connection with the cancellation of its GST registration. The matter was taken up ...
Allahabad High Court Quashes GST Demand and Appellate Dismissal for Denial of Personal Hearing in M/S Jai Vindhya Udyog vs State of U.P. (Writ Tax No. 190 of 2023), Holding Section 75(4) Personal Hearing Mandatory Before Any Adverse Order
Facts of the Case
The petitioner, M/S Jai Vindhya Udyog, through its partner Niraj Kumar Agarwal, challenged an order dated 02.09.2023 dismissing its appeal under Section 107 of the GST Act as time-barred, and the under...
Orissa High Court Disposes of GST Appellate Writ Petition Filed by M/s Pradhan Tyres, Bharosa Developers and Pragati Transport vs Additional Commissioner of Commercial Taxes and GST (Appeal), Rourkela (W.P.(C) No. 6001 of 2023), Following a Common Order in Connected Batch Petitions
Facts of the Case
The petitioners, M/s Pradhan Tyres, Bharosa Developers and Pragati Transport, all of Sundargarh, filed a writ petition before the Orissa High Court against the Additional Commissioner of Commercial Tax...
Calcutta High Court Directs Representation Route for Additional GST Burden on Unrevised Schedule of Rates in Government Contracts in H.S.J. Enterprise and Another vs State of West Bengal (WPA 24515 of 2023), Bars Coercive Action Pending Decision
Facts of the Case
The petitioners, H.S.J. Enterprise & Anr., filed a writ petition against the State of West Bengal, represented by its Secretary, Finance Department, and others, seeking a direction upon the respondent ...
Karnataka High Court Relegates Petitioner to Statutory Remedy After Section 16(4) CGST Act Challenge Not Pressed in Krishana Ravi vs Assistant Commissioner of Commercial Taxes (WP No. 104149 of 2022), Excludes Litigation Time from Limitation
Facts of the Case
The petitioner, Shri Krishana Ravi, a contractor aged 58 from Bagalkot District, Karnataka, holding GSTIN 29AFCPR0045K1ZC, filed a writ petition under Articles 226 and 227 of the Constitution seeking t...
Karnataka High Court Disposes of Section 16(4) CGST Act Constitutional Challenge Without Merits Adjudication in Narasima Nayaka vs Assistant Commissioner of Commercial Taxes, Gangavathi (WP No. 101025 of 2021), Grants Liberty to Pursue Statutory Appellate Remedy
Facts of the Case
The petitioner, Sri Narasima Nayaka, a contractor from Koppal District, Karnataka, holding GSTIN 29AESPN3796A1ZZ, filed a writ petition under Articles 226 and 227 of the Constitution challenging Annexu...