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Corrtech International Private Limited Vs. The State of Bihar & Others: High Court Quashes Non-Speaking Ex-Parte Order Passed Under Section 73 of CGST/BGST Act for Violation of Natural Justice and Discrepancy in Form GSTR-2A vs GSTR-3B
FACTS OF THE CASE
Background
of the Assessee: The petitioner, M/s Corrtech International
Private Limited, is a company operating from its local place of business
at Maharajganj, Pargana Haveli, Purnea...
N.R. Ispat and Power Pvt. Ltd. & NRVS Steels Ltd. vs State of Chhattisgarh & Others – Chhattisgarh High Court Directs Constitution of Technical Committee for Separation of Mixed Stones from Auctioned Iron Ore; Fresh Work Order Ordered | W.P.(C) No. 3337/2022 & W.P.(C) No. 3658/2022
Facts of the CaseThe Forest Department of the State of Chhattisgarh
conducted an e-auction for the sale of 15,832.187 metric tonnes of seized
iron ore pursuant to directions issued by the Supreme Court. The auction
wa...
Wasif vs State of Uttar Pradesh – Allahabad High Court Rejects Second Bail Application under Section 2/3 of the U.P. Gangsters and Anti-Social Activities (Prevention) Act, 1986; Long Criminal History and Absence of Fresh Grounds Held Fatal
Facts of the CaseThe applicant, Wasif, filed his second bail
application under Section 439 Cr.P.C. seeking release on bail in connection
with Case Crime No. 999 of 2020 registered under Sections 2/3 of the U.P.
Gangst...
N.R. Ispat and Power Pvt. Ltd. & NRVS Steels Ltd. vs. State of Chhattisgarh – Chhattisgarh High Court Directs Constitution of Technical Committee for Separation of Mixed Stones from Iron Ore, Grants Fresh Lifting Opportunity and Relief from Ground Rent | E-Auction Conditions & Contract Law
Facts of the CaseThe Forest Department of the State of Chhattisgarh
conducted an e-auction pursuant to the directions of the Hon'ble Supreme Court
for the sale of seized iron ore involved in a forest offence. The...
M/s Swaroop Art vs Union of India & Others | Rajasthan High Court Grants Fresh Opportunity to Challenge GST Registration Cancellation Despite Delay in Filing Appeal | Section 107 of the CGST Act, 2017 | Article 21 of the Constitution of India
Facts of the
CaseThe petitioner, M/s Swaroop Art, was a
registered dealer under the Goods and Services Tax (GST) Act. The competent
authority cancelled the petitioner's GST registration by an order dated 15.02.2022.Un...
Rahul Jaiswal vs State of Uttar Pradesh – Allahabad High Court Grants Bail in NDPS Case Involving Licensed Drug Dealer; Parity with Co-Accused, Compliance under Drugs Laws, and Consideration of Sections 37 & 50 of the NDPS Act | Sections 8, 21 & 22 of the NDPS Act, 1985
Facts of the CaseThe applicant, Rahul Jaiswal, filed a bail
application seeking release in connection with Case Crime No. 152 of 2022
registered under Sections 8, 21 and 22 of the NDPS Act, 1985 at Police Station...
M/s Jai Maa Constructions and Consultancy vs State of Bihar & Others – Patna High Court Sets Aside Rejection of GST Appeal on Limitation and Restores Opportunity of Hearing | GST Registration Cancellation | Sections 29 & 107 of the CGST/BGST Act, 2017
Facts of the CaseThe petitioner, M/s Jai Maa Constructions and
Consultancy, challenged the order passed by the Additional Commissioner of
State Tax (Appeals), whereby its GST appeal was dismissed at the admission...
Rohan Raj (Proprietor of Saanvi Automobiles) vs State of Bihar & Ors. – Patna High Court Quashes Ex Parte GST Assessment Order Passed Without Providing Adequate Opportunity of Hearing | Section 73 of the CGST/BGST Act | Principles of Natural Justice
Facts of the CaseThe petitioner, Rohan Raj, proprietor of Saanvi
Automobiles, challenged an ex parte assessment order dated 18.02.2021
along with the consequential demand order in Form GST DRC-07 issued by
the Assista...
M/s Eagle Service vs. State of Bihar & Ors. – Patna High Court Directs Consideration of GST Registration Restoration Application on Merits Without Rejecting on Limitation | GST Registration Cancellation | Goods and Services Tax Act, 2017
Facts of the CaseThe petitioner, M/s
Eagle Service, approached the Patna High Court seeking restoration of its
GST registration, which had been cancelled. The petitioner submitted that it
was ready and willing to furn...
M/s Chinmastika Construction and Developers Pvt. Ltd. vs. Union of India & Ors. – Patna High Court Directs Fresh Adjudication of GST Demand-cum-Show Cause Notice After Granting Opportunity of Hearing | Finance Act, 1994 | Section 73(1) | Sections 77 & 78 | Section 174 of the CGST Act, 2017 | Principles of Natural Justice
Facts of the
CaseThe petitioner, M/s Chinmastika Construction and
Developers Private Limited, challenged the validity of a Demand-cum-Show
Cause Notice dated 28.04.2021 issued by the GST authorities in relation to
al...