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Alavumkudy Moosan Alshas vs State Tax Officer – Kerala High Court Stays GST Recovery on Payment of 20% Disputed Tax Under Section 112(8)(b) Due to Non-Constitution of GST Appellate Tribunal
Facts of the CaseThe petitioner, Alavumkudy Moosan Alshas, was subjected to
an assessment order referred to in the judgment as Ext.P1.The assessment order related to the year 2017-18 and had
been issued by the State Ta...
Subhojit Kumar Roy vs State Rep. by The Inspector of Police, Cyber Crime Police Station, Thoothukudi
Facts of the CaseThe petitioner, Subhojit Kumar Roy (Accused
No.1), sought regular bail before the Madurai Bench of the Madras High
Court after being arrested in Crime No.14 of 2022 registered by the
Cyber Crime Polic...
Smt. Shailaja Chandrashekar vs Additional Commissioner of Central Tax (Appeals) – Appeal Against GST Registration Cancellation Maintainable Under Section 107 Despite Revocation Remedy Under Section 30 of CGST Act
Facts of the CaseThe petitioner, Smt. Shailaja Chandrashekar, approached the
Karnataka High Court challenging the Order-in-Appeal dated 22 April 2022 passed
by the Additional Commissioner of Central Tax (Appeals).The p...
M/s Eastmen Auto and Power Limited vs Union of India & Others – Patna High Court | Section 74 of CGST/BGST Act | Assessment Order Quashed for Violation of Mandatory 30-Day Statutory Period
Facts of the CaseThe petitioner, M/s Eastmen Auto and Power Limited,
challenged multiple actions initiated by the State Tax authorities relating to
the rejection of its TRAN-1 transitional input tax credit claim ...
Manoj Yadav vs State of Chhattisgarh – Regular Bail Granted Under Section 439 CrPC in Alleged GST and Income-tax Fraud Case Involving Sections 420, 467, 468 IPC and Section 66-D IT Act
Facts of the CaseThe applicant, Manoj Yadav, filed his second bail
application under Section 439 of the Code of Criminal Procedure, 1973 seeking
regular bail in connection with Crime No. 55/2021 registered at Police St...
The District Collector & District Commissioner, Bellary & Another vs Shri K. Nagaraja (Proprietor, Sri Lakshmi Fertilizers & Pesticides) – Karnataka High Court | Sections 6A & 6C of the Essential Commodities Act, 1955 read with Clauses 28 & 31 of the Fertilizer (Control) Order, 1985
Facts of the CaseThe respondent, Shri K. Nagaraja, proprietor of a
fertilizer dealership, possessed a valid authorization under the Fertilizer
(Control) Order, 1985 for carrying on the business of retail sale of
ferti...
The Official Liquidator of M/s Testeels Ltd. (In Liquidation) vs NA – Gujarat High Court Permits Minimum Wages Plus Applicable CGST and SGST for Security Agency Under Section 457 of Companies Act, 1956 and Rule 9 of Companies (Court) Rules, 1959
Facts of the CaseThe Official Liquidator of M/s Testeels Ltd. (In
Liquidation) filed a further report before the Gujarat High Court seeking
modified relief concerning the monthly security bills of M/s Shubham Protectio...
EVM Autokraft India Pvt. Ltd. vs Union of India – TCS Under Income-tax Act Not Includible in Taxable Value of Supply for GST Under Section 15(2) of CGST Act
Facts of the CaseEVM Autokraft India Pvt. Ltd., engaged in the sale of motor
vehicles, approached the High Court of Kerala by filing a writ petition raising
the issue of whether amounts collected as Tax Collected at So...
Umakant Singh vs State of Bihar & Anr. – Ex Parte GST Assessment Order Set Aside for Violation of Natural Justice | Section 73 of the CGST Act, 2017 & Bihar GST Act
Facts of the CaseThe petitioner, Umakant Singh, challenged the ex parte
assessment order dated 04.02.2021 along with the summary order issued in
Form GST DRC-07 by the Assistant Commissioner of State Taxes, Katihar
Ci...
Commissioner, Central GST and CX vs M/s Shankar Enterprises — Section 35G & Section 14 of Central Excise Act, 1944 | Clandestine Removal Cannot Be Established Solely on Retracted Statements and Uncorroborated Third-Party Records
Facts of the
CaseThe dispute
arose from proceedings concerning allegations of clandestine manufacture and
clearance of “Sir” brand Gutkha and Pan Masala without issuance of invoices and
without payment of Central...