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Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. – Delhi High Court Allows Filing/Revising of GST TRAN-1 in View of Supreme Court Ruling in Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of CGST Act, 2017 Read with Rule 117 of CGST Rules, 2017
Facts of the
Case
Sunrise Autoworld Pvt. Ltd. had approached the Delhi High Court by
filing W.P.(C) 1420/2020.
The Court was simultaneously dealing with connected writ petitions
involving:
Rehau Po...
M/s Gopal Jewellery & Another vs Commissioner of CT & GST, Odisha & Others – Orissa High Court Grants Protection from Coercive Recovery on Further 10% Deposit During Pendency of Second Appeal
Facts of the
CaseThe Petitioners, M/s Gopal Jewellery & Another,
approached the High Court of Orissa challenging the order dated 4 January 2022
passed by the Commissioner of CT & GST, Odisha.By the impugned or...
M/s Gardenia Newtech Developers LLP vs Union of India & Ors. – Patna High Court Quashes Ex Parte GST Assessment and DRC-07 Demand for Violation of Natural Justice | Sections 73/74 & 107(6)(b) of CGST/BGST Act, Rules 100 and 142
Facts of the
CaseThe petitioner, M/s Gardenia Newtech Developers
LLP, approached the Patna High Court challenging the assessment orders dated
05.02.2021 and 06.02.2021 passed for Financial Year 2019-20. The assessment...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. — Delhi High Court Permits Electronic Filing/Revising of TRAN-1 in View of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017
Facts of the
CaseThe petitioners had instituted writ petitions
before the Delhi High Court concerning the filing and/or revision of FORM
GST TRAN-1 electronically through the common GSTN Portal.During the hearing, lea...
P. Balaji vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations; Recovery Stayed Pending Disposal of Objections
Facts of the
CaseThe petitioner, P. Balaji, was carrying on quarry operations
after obtaining the necessary licence/permit under the Tamil Nadu Minor Mineral
Concession Rules, 1959. The quarry permission was granted f...
N. Govindasamy vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations and Challenge to Notice under Article 226
Facts of the
CaseThe petitioner, N. Govindasamy, was carrying on quarry
operations after obtaining the necessary licence/permit under the Tamil Nadu
Minor Mineral Concession Rules, 1959. The permit was granted for a p...
Jai Hind Mining and Infrastructure Pvt. Ltd. vs Chief Commissioner of GST & Central Excise & Others — Delay in Revocation Application Condoned Under Proviso to Rule 23 of CGST Rules; GST Portal to Be Opened for Filing Return
Facts of the
CaseThe Petitioner, Jai Hind Mining and Infrastructure
Pvt. Ltd., approached the High Court of Orissa in relation to delay in filing
an application for revocation and the consequential difficulty in filin...
Jai Hind Mining and Infrastructure Pvt. Ltd. vs Chief Commissioner of GST & Central Excise & Others — Delay in Revocation Application Condoned Under Proviso to Rule 23 of CGST Rules; GST Portal to Be Opened for Filing Return
Facts of the
CaseThe Petitioner, Jai Hind Mining and Infrastructure
Pvt. Ltd., approached the High Court of Orissa in relation to delay in filing
an application for revocation and the consequential difficulty in filin...
Teena Abraham vs Agi Ambotty Thomas – Kerala High Court Allows Transfer of Divorce Proceedings for Convenience of Homemaker Mother and Consolidation of Connected Family Cases | Tr.P.(C) No. 611 of 2022
Facts of the
CaseThe petitioner, Teena Abraham, filed the
Transfer Petition (Civil) seeking transfer of O.P.(Div) No. 153/2022
from the Family Court, Kollam to the Family Court, Mavelikkara.The petitioner stated that ...
M/s. Sharma Construction Works vs Additional Commissioner (Appeals), CGST, CX & Customs & Another – Delay in Revocation Application Condoned Under Proviso to Rule 23 of OGST Rules; GST Portal Directed to Be Opened for Filing Return
Facts of the
CaseM/s. Sharma Construction Works approached the High
Court of Orissa in W.P.(C) No. 21620 of 2022 in connection with the delay in
invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rul...