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Madras High Court Quashes Section 129(3) CGST Penalty Order, Holds Wrong Consignee Address in E-Way Bill Between Head Office and Branch a Mere Technical Breach With No Intent to Evade Tax — Smart Roofing Private Limited vs The State Tax Officer (W.P.(MD) No.5720 of 2022)
Facts of the CaseThe petitioner, M/s Smart Roofing Private Limited, consigned goods from its main place of business at Chennai to its branch office premises at Sastha Mombalan Modern Rice Mill, Chintamani Road, Anuppandi...
Gujarat High Court Restores GST Registration Cancelled for Non-Filing of Returns After Assessee Clears Outstanding Tax, Applying Supreme Court's Covid Limitation Extension — Tahura Enterprise vs Union of India (R/Special Civil Application No. 3442 of 2022)
Facts of the CaseThe petitioners, small-scale traders in iron and steel scrap based in a village in Panchmahal district, were duly registered under the GST Acts. Due to financial and personal difficulties, they could not...
Gujarat High Court Quashes Form GST MOV-07 Penalty Order Passed Without Supplying Documents or Personal Hearing, Remits for Fresh Adjudication — Swati Enterprise vs State of Gujarat (R/Special Civil Application No. 1521 of 2021 with 1530 of 2021)
Facts of the CaseThe petitioner, Swati Enterprise, had its bank account and shop properties provisionally attached by the department vide Form GST DRC-22 dated 24.07.2020 (Annexure-B), invoking Section 83 of the Gujarat/...
Karnataka High Court Dismisses Revenue's Writ Appeal, Holds Section 83 Provisional Attachment Invalid for Want of Documentary Proof of Pending Section 74 Proceedings — Union of India vs M/S Anandbhavan Properties (W.A.No.3968/2019 (T-RES))
Facts of the CaseThe respondent-assessee, M/s Anandbhavan Properties, engaged in renting of immovable property, was issued a provisional attachment notice dated 30.03.2019 (Annexure-L) by the office of the Commissioner o...
Calcutta High Court Directs GST Network to Act on Customs Department's Clarificatory Letter Within Four Weeks to Resolve Non-Refund of IGST Paid on Exports — Progressive Metal Private Limited vs Central Board of Indirect Tax and Custom (WPO 431 of 2022)
Facts of the Case
The petitioner, Progressive Metal Private Limited, filed this writ petition aggrieved by the respondents' failure to refund IGST paid on its exports. The petitioner relied on a document (Annexure-H to ...
Kerala High Court Directs PWD's Project Management Unit to Decide Government Contractor's Representation Seeking Refund and Release of GST Amount for Completed Work Within Four Weeks — Farooque Constructions vs Public Works Department (WP(C) No. 14219 of 2021)
Facts of the Case
The petitioner, Farooque Constructions, Alappuzha, a Government Contractor represented by its Managing Partner, undertook the work of improvement of the Kalavoor Kattur Beach Road in Alappuzha. The pet...
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. ...