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Jilmon John vs State of Kerala & Others – Kerala High Court Upholds Tender Conditions Despite GST Implementation, Holds Bidder Liable for Tax Changes under Clause 44 | GST on Government Works Contract | W.A. No.1233 of 2021
Facts of the CaseThe appellant, a Government contractor,
participated in a public works tender floated before the implementation of the
Goods and Services Tax (GST). Although the tender process commenced under th...
M/s Gufic Biosciences Limited vs. The Union of India & Ors. | Patna High Court Quashes Order Under Section 73(9) & Section 107 of BGST Act, 2017 Over Violation of Natural Justice and Mismatch in GSTR-2A vs GSTR-3B
Facts of the Case
Assessee
and Registration Details: The Petitioner, M/s Gufic
Biosciences Limited, is a Public Limited Company registered under the
Companies Act, 1956. It operates its registered off...
SASHA & SUDHAKAR VS. THE STATE REPRESENTED BY THE INSPECTOR OF POLICE (2022): MADRAS HIGH COURT DISMISSES ANTICIPATORY BAIL UNDER SECTION 438 Cr.P.C. IN ALLEGATIONS OF THEFT BY SERVANT UNDER SECTION 381 IPC INVOLVING ₹20 LAKHS
Facts of the Case
Background
of Company Operations: The defacto complainant operates a
commercial establishment under the name and style of Agasthiya Polymers.
Delegation
during Pandemic: Due...
Bijay Kumar Yadav vs. The State of Bihar & Ors.: Patna High Court Quashes Ex-Parte Assessment Order Under Section 74 of CGST/BGST Act, 2017 for Violation of Principles of Natural Justice and Lack of Reasons
Facts of the Case
Assessee
Details: M/s Bijay Kumar Yadav is a sole
proprietorship firm situated at Kalyanpur, Ward No. 1, Supaul, Bihar -
852105, represented by its proprietor Bijay Kumar Yadav.
I...
M/s. Shiv Coal Trading vs. The Union of India & Ors.: Patna High Court Quashes Ex-Parte Assessment and Appellate Order Under Section 73 of CGST Act due to Violation of Principles of Natural Justice and Lack of Reasoned Order
Facts of the Case
Petitioner's
Identity: M/s. Shiv Coal Trading, represented through
its Proprietor Mukesh Kumar Pankaj @ Mukesh Kumar Singh.
Assessment
Period: 1st Quarter of F.Y. 2019–20 (April...
M/s K.K.K.O. Brand vs. The State of Bihar & Ors. | Patna High Court Quashes Cryptic Ex-Parte Order u/s 73(9) of BGST Act & Form GST DRC-07 for Violation of Natural Justice
Facts of the CaseThe petitioner, M/s K.K.K.O. Brand, operating through
its Proprietor Nand Kishor Singh, filed a writ petition under Article 226 of
the Constitution of India before the High Court of Judicature at Patna...
M/s Friends Mobile vs. Union of India & Ors. (CWJC No. 13286 of 2022) | High Court Quashes Ex-Parte Assessment Order for Discrepancy Between GSTR-3B and GSTR-2A Due to Violation of Natural Justice under Section 73 of BGST Act
Facts of the Case
Assessee
& Business Profile: The petitioner, M/s Friends
Mobile, is a sole proprietorship firm situated at Boring Road, Patna,
Bihar, operating through its authorized signatory, ...
M/s Sri Sai Krishna Constructions & Ors. Versus The State of Jharkhand & Ors.: High Court Directs Expeditious Settlement of Post-GST Differential Tax Claims for Pre-GST Works Contracts via Standard Operating Procedure (SOP) under Section 15 of CGST/JGST Act, 2017
FACTS OF THE CASE
The
batch of writ petitions was filed by several contractors, led by M/s Sri
Sai Krishna Constructions, Harvin Construction Pvt. Ltd., Royal
Infraconstru Limited, Classic Engicon Pvt...
Rohan Raj (Proprietor of Saanvi Automobiles) vs. The State of Bihar & Others: High Court Quashes Ex-Parte GST Assessment Order for Violation of Natural Justice and Lack of Reasoned Adjudication Under Sections 73/74 and 107 of BGST/CGST Act, 2017
Facts of the Case
The
Petitioner, Rohan Raj, Son of Rajeshwar Singh, is the proprietor of
Saanvi Automobiles (GSTIN: 10AORPR1596R1ZI), having its place of
business at Azad Nagar, Near Petrol Pump, Man...
Harisons Continental Private Limited & Anr. Vs. The State of Bihar & Ors. (Patna High Court, Cr. WJC No. 346 of 2022)
Facts of the Case
Background
& Property Details: The dispute involves premises located
at Fraser Road, Patna (Municipal Survey No. 119, Holdings 251, 247, 231,
212, and 212A). The property origina...