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Shaik Rafeeq Ahmed vs State of Telangana & Others – Telangana High Court Directs Police Not to Interfere in Lawful Tobacco Business During Supreme Court Stay | Article 226 of Constitution of India | COTPA, GST & Tobacco Notification Case
Facts of the CaseThe petitioner, Shaik Rafeeq Ahmed, proprietor of Royal
Traders, was engaged in the lawful business of tobacco products under a
valid GST registration, valid waybills, necessary licences, and payment o...
Pooja Dehy Foods Pvt. Ltd. vs Union of India – Gujarat High Court Directs Processing of GST Refund Claim by Treating Application as Filed Within Limitation Under Section 54 of the CGST Act Read with Notification No. 13/2022-Central Tax and Grants Statutory Interest
Facts of the CaseThe petitioners filed refund applications under Section 54
of the CGST Act, 2017 seeking refund of CGST. However, the Assistant
Commissioner rejected the refund claims on the ground that the applicatio...
Ghodawat Packers LLP vs Union of India – Karnataka High Court Upholds Levy of Central Excise Duty and National Calamity Contingent Duty (NCCD) on Tobacco Products under Section 5A of the Central Excise Act, 1944, Section 136 of the Finance Act, 2001 and Section 174 of the CGST Act, 2017
Facts of the CaseThe petitioners, who were manufacturers and traders of tobacco
and tobacco products, challenged the constitutional validity of Notification
No. 3/2019 dated 06.07.2019, by which Central Excise Duty at ...
Rajesh Kumar Dudani vs State of Uttarakhand & Another – Uttarakhand High Court Denies Anticipatory Bail in Alleged Fake GST Invoice & Fraudulent ITC Availment Case under Sections 69, 70 & 132 of the CGST/UKGST Act
Facts of the CaseThe applicant, Rajesh Kumar Dudani, was carrying on
business through Suryanchal Furnitech and M/s Doon Trading Company.
He was summoned by the GST authorities under Section 70 of the Central Goods
and...
M/s Sky S Mart vs State of Bihar & Others – Patna High Court Quashes GST Assessment Order Passed Without Show Cause Notice and Hearing Under Section 73 of the Bihar GST Act, 2017
Facts of the CaseThe petitioner, M/s Sky S Mart, challenged the
assessment order dated 30.11.2021 passed by the Assistant Commissioner
of State Taxes under Section 73(9) of the Bihar GST Act, 2017, whereby a
demand of...
Union of India vs Filco Trade Centre Pvt. Ltd. – Telangana High Court Disposes Writ Petitions Seeking Additional Time for Filing/Revising GST TRAN-1 & TRAN-2 Forms in Light of Supreme Court Directions under Section 140 of the CGST Act
Facts of the CaseThe petitioners filed three writ petitions before the
Telangana High Court seeking a direction to the concerned GST authorities to
grant additional time for filing revised GST TRAN-1 and TRAN-2 forms o...
Sunny Bansal vs Saroj Devi Shehrawat – Delhi High Court Holds Judgment Debtor Cannot Claim Unilateral Set-Off or Adjustment of Independent Claims in Execution Proceedings Under Order XXI Rule 2 & Section 47 CPC
Facts of the CaseThe dispute arose from execution proceedings initiated
pursuant to a decree concerning recovery of possession of leased premises and
payment of mesne profits. The appellant, Sunny Bansal, had earlier a...
Sureshbhai Ramanbhai Prajapati vs State of Gujarat – Gujarat High Court Grants Regular Bail in Alleged GST Registration Fraud Case Involving IPC Sections 406, 420, 465, 467, 468, 471, 201 & 114 and Section 439 CrPC
Facts of the CaseThe applicant filed a regular bail application under Section
439 CrPC in connection with an FIR registered at Shahpur Police Station,
Ahmedabad City. The FIR alleged offences under Sections 406, 420, 4...
Universal Pipes vs Union of India & Others – Kerala High Court Allows Transitional Input Tax Credit (ITC) Claim in Light of Supreme Court's Filco Trade Centre Judgment | Section 140 of the CGST Act, 2017 | TRAN-1 & TRAN-2
Facts of the CaseThe petitioner, Universal Pipes, approached the
Kerala High Court seeking relief regarding the inability to avail transitional
Input Tax Credit (ITC) while migrating from the earlier indirect tax...
M/s. JBB Apparels Pvt. Ltd. vs Principal Additional Director General of GST Intelligence & Anr. | Along with M/s. Nautilus Metal Crafts Pvt. Ltd. vs Principal Additional Director General & Anr. and M/s. JBN Apparels Pvt. Ltd. vs Principal Additional Director General, Directorate General of GST Intelligence & Anr. | Delhi High Court | Provisional Attachment of Bank Accounts under Section 83 of the CGST Act, 2017
Facts of the CaseThe petitioners filed writ petitions before the Delhi High
Court challenging the provisional attachment of their bank accounts by the
Directorate General of GST Intelligence (DGGI). During the hearing,...