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Pradeep Kumar vs State of Bihar & Ors. – Confiscation of 203 Bags of Rice Allegedly Meant for Black Marketing Under the Essential Commodities Act | Patna High Court
Facts of the
CaseThe petitioner challenged the confiscation of 203
bags of unboiled rice belonging to him. The rice had been seized and
subsequently confiscated by the District Magistrate. The petitioner preferred
an...
M/s Kumar Distributors Private Limited vs State of Bihar & Others – Patna High Court Quashes GST Appeal Rejection on Limitation and Directs Decision on Merits under Section 107 of Bihar GST Act, 2017
Facts of the
CaseM/s Kumar Distributors Private Limited filed a writ
petition before the Patna High Court challenging the appellate order contained
in Memo No. 54 dated 20.04.2022 passed by the Additional Commissioner...
K. Jeganathan vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Anr. – GST on Seigniorage Fee for Quarry Operations: Madras High Court Directs Consideration of Objections and Bars Recovery Pending Disposal
Facts of the
CaseThe petitioner, K. Jeganathan, was carrying on
quarry operations after duly obtaining the necessary licence/permit under the
Tamil Nadu Minor Mineral Concession Rules, 1959. The licence was granted fo...
Jaswinder Singh vs State of Punjab: Anticipatory Bail Denied Under Sections 21(1) and 4(1) of the MMDR Act, 1957 in Alleged Illegal Mining Case; GST Component in Bills Does Not Establish Their Genuineness
Facts of the
CaseThe petitioner, Jaswinder Singh, sought
anticipatory bail in connection with FIR No. 80 dated 09.07.2022, registered at
Police Station Nurpur Bedi, District Rupnagar, under Sections 21(1) and 4(1) of
...
M/s. Pokarna Limited vs Union of India & Anr. — Telangana High Court Applies Union of India vs Filco Trade Centre Pvt. Ltd. to GST TRAN-1/TRAN-2 Transitional Credit Claims under Section 140 of the CGST/TGST Acts and Rule 117
Facts of the
CaseThe Telangana High Court considered together two
writ petitions concerning the filing or revision of Form GST TRAN-1 and TRAN-2
for availing transitional input tax credit under the GST regime.In W.P. ...
Adonex Pharmaceutical Private Limited vs State of Bihar — GST Registration Restoration Application to Be Decided on Merits Without Limitation Bar Under Section 29 of GST Act
Facts of the
CaseAdonex Pharmaceutical Private Limited approached
the Patna High Court challenging the order-in-appeal dated 08.09.2022 passed in
Appeal No. ARN-AD100822004755G by the Additional Commissioner of State ...
M/s. Bikram Enterprises vs Additional Commissioner (Appeals), CGST, CX & Customs, Bhubaneswar & Another — Delay under Proviso to Rule 23 of CGST Rules Condoned; GST Portal Directed to Be Opened for Filing Return Subject to Payment of Tax, Interest, Late Fee and Penalty
Facts of the
CaseM/s. Bikram Enterprises approached the High Court
of Orissa in W.P.(C) No. 25343 of 2022. The matter concerned delay on the part
of the Petitioner in invoking the proviso to Rule 23 of the Central Goo...
M/s. Capital Enterprisers vs Union of India & Others: Orissa High Court Disposes TRAN-1/TRAN-2 Writ Petition as Not Pressed in View of Filco Trade Centre Relief and Circular No. 180/12/2022-GST
Facts of the
CaseM/s. Capital Enterprisers filed W.P.(C) No. 34629
of 2020 before the High Court of Orissa at Cuttack seeking reliefs in relation
to the transitional credit mechanism under GST.During the hearing, lear...
M/s Pankaj Kumar Mishra vs State of Bihar & Ors. – Patna High Court Sets Aside Ex Parte GST Demand Under Section 74 of BGST Act for Violation of Natural Justice
Facts of the
CaseThe petitioner, M/s Pankaj Kumar Mishra, an
individual firm, challenged proceedings arising from a tax demand under Section
74 of the Bihar Goods and Services Tax Act, 2017.The Assistant Commissioner ...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. – TRAN-1 Can Be Filed or Revised Electronically in View of Supreme Court Order in Union of India vs Filco Trade Centre Pvt. Ltd. | Transitional Credit under Section 140 of CGST Act
Facts of the
CaseThe Delhi High Court was dealing with a batch of
writ petitions concerning the filing or revision of Form GST TRAN-1
electronically. The matters included petitions filed by Sunrise Autoworld Pvt.
Ltd...