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
Karnataka High Court Quashes Search-Based Assessment and Penalty Orders Under Sections 64, 122 and 38(5) KGST/KVAT Act for Inadequate Seven-Day Hearing Notice, Remands With Bank Guarantee Extension — TRA and Company vs Additional Chief Secretary, Finance Department (Writ Petition No. 4872/2021 (T-RES))
Facts of the Case
The petitioner, M/S TRA and Company, Tumkur District, represented by its proprietor, challenged a set of orders arising out of a search conducted at its premises on 14.8.2020 by the Deputy Commissioner...
Allahabad High Court Sets Aside Seizure and Confiscation Under Section 129(3) UP GST Act for Want of Enquiry Disputing Genuine Tax Invoices Later Produced — M/S A.S. Enterprise vs Commissioner Of State Tax U.P. (Writ Tax No. 1126 of 2021)
Facts of the Case
The petitioner, M/S A.S. Enterprise, claimed to be the owner of goods sold from Ludhiana, Punjab, to three dealers at Gwalior — Navkar Fashions, Afzal Alam Khan and Jayendra Singh Jadon — each cons...
Gauhati High Court Permits Withdrawal of Writ Petition Against Central GST Authorities With Liberty to Approach Again in M/S R L Agarwalla and Co vs Union of India (WP(C)/2372/2022)
Facts of the Case
The petitioners, M/s.R L Agarwalla and Co, a registered partnership firm based at B.G. Road, Sivasagar, Assam, and its partner Sri Ramji Lal Agarwalla, filed this writ petition before the Gauhati High ...
Madras High Court (Madurai Bench) Quashes Denial of Transitional Input Tax Credit for Breach of Natural Justice, Directs Fresh Enquiry Under Section 140(1) TNGST Act on Successor Partnership's Claim — Arun Structurals vs State Tax Officer, Pudukkottai (W.P.(MD) No.8681 of 2021)
Facts of the Case
The petitioner, M/s.Arun Structurals, Pudukkottai, was originally a partnership firm registered under TIN No.33604100485. One of its partners, S.Sridharan, met with an accident and died on 07.03.2017. ...
Karnataka High Court Rejects Second Anticipatory Bail Plea of Transport Company Proprietor Facing CGST Section 132 Tax-Evasion Prosecution, Cites Non-Cooperation With Investigation — Praveen Suvarna vs State of Karnataka (Criminal Petition No. 9833/2021)
Facts of the Case
The petitioner, Praveen Suvarna, proprietor of M/s. Vigneshwara Transport Company, Chitradurga,
filed this petition under Section 438 of the Code of Criminal Procedure seeking
anticipatory bail appre...
Gauhati High Court Disposes of Writ on GST Refund Claim for Exempted Medical-Supply Services Rejected as Time-Barred, Directs Department to Decide Petitioner's Representation Within Four Weeks — GNRC Limited vs Union of India & Ors (WP(C)/1742/2022)
Facts of the Case
The petitioner, GNRC Limited, a company incorporated under the Companies Act,
1956, and represented by one of its Directors, had under a misconception paid GST on the
comprehensive supply of medicine...
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...