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Calcutta High Court Sets Aside GST Refund Rejection Based on Limitation, Directs Fresh Reasoned Order on Merits Following Bombay and Madras High Court Precedents — Sanjay Kumar Dhelia vs Union of India (WPA No.4378 of 2022)
Facts of the Case
Sanjay Kumar Dhelia filed a writ petition before the Calcutta High Court challenging an
order dated 07.02.2022 passed by the respondent GST authority rejecting his refund claim
on the ground of limit...
Patna High Court Quashes Section 73 BGST Assessment and Appellate Order Against M/s Shaurya and Company as Cryptic and Non-Speaking, Remands with Conditional Deposit — Civil Writ Jurisdiction Case No.17202 of 2021 (Distinct from CWJC No. Filed Against Union of India)
Facts of the Case
This case is Civil Writ Jurisdiction Case No.17202 of 2021, filed by
M/s. Shaurya and Company, a proprietorship firm at Patna, through its proprietor, against
the State of Bihar — a distinct petiti...
Telangana High Court Sets Aside GST Refund Rejection Order Passed Before the Scheduled Personal Hearing Date, Remands Matter for Fresh Consideration on Merits — Writ Petition No.20849 of 2021
Facts of the Case
The petitioner-company's claim for refund of unutilised input tax credit under the
Central Goods and Services Tax Act, 2017, for the tax period September
2019 to July 2020, was rejected by the second...
Madras High Court (Madurai Bench) Dismisses Inverted Duty Refund Claim of Tvl.Stellar Fashion Incorp Following Supreme Court's Ruling in Union of India vs VKC Footsteps India — Writ Petition (MD) No.5079 of 2021
Facts of the Case
Tvl.Stellar Fashion Incorp, represented by its partner, filed a writ petition under
Article 226 of the Constitution before the Madurai Bench of the Madras High Court seeking
a Writ of Certiorarified ...
J&K and Ladakh High Court Disposes of Shahida Noor's Challenge to Section 107 J&K GST Appellate Order, Granting Liberty to File a Review Petition with Delay Condoned — WP(C) No. 500/2022
Facts of the Case
The petitioner, Shahida Noor, had her appeal under Section 107 of the Jammu &
Kashmir Goods and Services Tax Act, 2017 dismissed by the Appellate Authority vide
order dated 24.02.2022. That appea...
Patna High Court Quashes Ex-Parte Section 73 BGST Assessment and Section 107 Appellate Rejection for Violation of Natural Justice; Remands HAV Automobiles' Case with Conditional Pre-Deposit — Civil Writ Jurisdiction Case No.4171 of 2022
Facts of the Case
HAV Automobiles Pvt. Ltd., a company registered under GSTIN 10AACCH5613D1ZD and carrying on
business at Patna, was assessed under Section 73 of the Bihar Goods and Services Tax
Act, 2017 ("BGST Act")...
Jharkhand High Court Quashes DRC-07 Interest Demand Orders for Lack of Section 73 Show-Cause Notice — M/s Narsingh Ispat Limited vs Union of India & Ors (W.P(T) No. 177 of 2021 with W.P(T) No. 1261 of 2020 and W.P(T) No. 161 of 2021)
Facts of the CaseM/s Narsingh Ispat Limited filed three connected writ petitions covering three financial years: W.P(T) No. 1261/2020 (FY 2017-18), W.P(T) No. 177/2021 (FY 2018-19), and W.P(T) No. 161/2021 (FY 2019-20). ...
Kerala High Court Permits Withdrawal of Writ Petition Challenging Section 73 GST Notices with Liberty to File Afresh — Dr. Thottiyil Abdurahiman vs Commissioner of State GST (WP(C) No. 9816 of 2022)
Facts of the CaseThe petitioner, Dr. Thottiyil Abdurahiman, proprietor of Neha Hospital, Kottakkal, Malappuram, had been issued a series of communications by the State GST authorities beginning with a notice dated 3rd Ma...
Gujarat High Court Holds Negative Blocking of Input Tax Credit Under Rule 86A Impermissible Absent Available Credit, Follows Samay Alloys, Orders Ledger Unblocked — Milap Scrap Traders vs State/Commercial Tax Officer (R/Special Civil Application No. 12986 of 2021)
Facts of the CaseThe petitioner, Milap Scrap Traders, through its proprietor, sought unblocking of input tax credit amounting to Rs. 7,68,554 of CGST and Rs. 7,68,549 of SGST, totalling Rs. 15,37,103, which had been bloc...
Rajasthan High Court Holds CBIC Advisory on Voluntary ITC Reversal Cannot Alone Justify Recovery, Disposes Petition with Liberty to Raise All Defences — M/s Ladiwal Jewels & Sons LLP vs Principal Commissioner (D.B. Civil Writ Petition No. 3731/2021)
Facts of the CaseThe petitioners, M/s Ladiwal Jewels & Sons LLP and its authorised signatory, challenged an Advisory Memo dated 1st March 2021 issued by the respondent authorities calling upon the petitioner to volun...