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Madras High Court (Madurai Bench) Allows Manufacturer's TRAN-1 Rectification, Directs Input Tax Credit of Rs.11,83,309 on Stock to Be Verified and Credited Under Section 140 CGST Act — M/s Sri Desikanathar Textiles Pvt. Ltd. vs Commissioner of GST and Central Excise, Chennai (W.P.(MD) No. 7252 of 2020)
The Madurai Bench of the Madras High Court, in W.P.(MD) No. 7252 of
2020, dealt with a recurring transitional-credit grievance — a manufacturer who filled
the wrong part of FORM GST TRAN-1 and could not transition in...
Orissa High Court Declines to Interfere at Show Cause Stage With Section 74 CGST/OGST Notice, Holds Jurisdictional Objection to GSTR-9 Restrictions on ITC and Disputed Tax Facts Must Go to the Proper Officer — Rajendra Narayan Mohanty vs CT & GST Officer, Cuttack-I East Circle (W.P.(C) No. 5332 of 2022)
The Orissa High Court, in W.P.(C) No. 5332 of 2022, examined whether a
writ petition challenging a show cause notice under Section 74 of the CGST/OGST Act,
2017 could be entertained before the petitioner had even filed...
Kerala High Court Dismisses Writ Appeal, Confirms Single Judge's Rejection of Natural Justice Challenge to GST Orders, Preserves Liberty to Approach Competent Authority — M/s Total Oil Indian Pvt Ltd vs Deputy Commissioner of State Tax (WA No. 79 of 2022 arising from WP(C) No. 26443 of 2021)
M/s Total Oil Indian Pvt Ltd (now known as Total Energies Marketing India Pvt Ltd), Vannamada, Palakkad, represented by its Manager (Taxation) Arun K Vishwakarma, had filed W.P.(C).No.26443 of 2021 before the High Court ...
Kerala High Court Allows Department's Review Petition, Clarifies That Adjudication Following Section 129 Detention of Goods Must Be Completed Under Section 129 and Not Section 130 of the CGST Act — Asst. State Tax Officer vs Sobha Ltd (R.P. No. 799 of 2021 in W.P.(C) No. 30317 of 2019)
The original writ petition, W.P.(C).No.30317 of 2019, was filed by Sobha Ltd, Sobha City, Puzhakkal, Thrissur, represented by its authorized signatory V.G. Venugopal, challenging detention proceedings initiated by the St...
Kerala High Court Allows Department's Review Petition, Clarifies That Adjudication Following Section 129 Detention of Goods Must Be Completed Under Section 129 and Not Section 130 of the CGST Act — State GST vs M/s Hydrolic Corporation Kerala (R.P. No. 683 of 2021 in W.P.(C) No. 16384 of 2020)
The original writ petition, W.P.(C).No.16384 of 2020, was filed by M/s Hydrolic Corporation Kerala, Colonypady, Erumathala, Aluva, Ernakulam District, represented by its proprietor Imran Hussain, challenging detention pr...
Kerala High Court Allows Department's Review Petition, Clarifies That Adjudication Following Section 129 Detention of Goods Must Be Completed Under Section 129 and Not Section 130 of the CGST Act — State GST Department vs Faisludeen P.N. (R.P. No. 869 of 2021 in W.P.(C) No. 16357 of 2020)
The original writ petition, W.P.(C).No.16357 of 2020, was filed by Faisludeen P.N., proprietor of P.S. Cements, Arattupuzha P.O., Haripad, Alappuzha, challenging detention proceedings initiated by the State GST Intellige...
Patna High Court Quashes Ex Parte GST Assessment and Appellate Rejection for Violation of Natural Justice, Directs Fresh Adjudication with Additional Pre-Deposit and Interim Protection from Coercive Recovery — Sai Enterprises vs Union of India (CWJC No.2937 of 2022)
Facts of the Case: The petitioner, Sai Enterprises, a proprietorship concern of Bijay Kumar Chourasia, Bhagalpur, was assessed by the Assistant Commissioner of State Tax, Bhagalpur Circle, through an ex parte order dated...
Patna High Court Quashes Ex Parte Best-Judgment Assessment, DRC-07 Demand and Limitation-Barred Appellate Rejection for Violation of Natural Justice, Remands for Fresh Adjudication on Merits — M/s Frontline (NCR) Business Solutions Private Limited vs Union of India (CWJC No.3381 of 2022)
Facts of the Case: The petitioner, M/s Frontline (NCR) Business Solutions Private Limited, Patna, was assessed for the tax period August 2019 through a best-judgment assessment order dated 09.10.2019 under Section 62 of ...
Kerala High Court Declines to Interfere with Section 129(3) Penalty Where Timing of E-Way Bill Generation for Goods Moved by Railway Involved Disputed Questions of Fact; Relegates Assessee to Statutory Appeal — Babu Pulikottil Chakkappan vs State of Kerala (WP(C) No. 6554 of 2022)
Facts of the Case: The petitioner, proprietor of Chakkappan Automobiles, Thrissur, had purchased a CNG kit from a supplier in New Delhi, dispatched by rail from New Delhi Railway Station to Poonkunnam, Thrissur. On 29.11...
Jharkhand High Court Quashes Section 73 Show Cause Notice and Summary Order for Lack of Mandatory Particulars, Holds Form GST DRC-01 Summary Cannot Substitute a Proper SCN — M/s Bla Projects Pvt. Ltd. vs State of Jharkhand (W.P (T) No. 396 of 2021)
Facts of the Case: The petitioner, M/s Bla Projects Pvt. Ltd., a registered dealer under the Jharkhand Goods and Services Tax Act, 2017 engaged in works contracts and mining-related activities, had its GSTR-3B returns fo...