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Barbrik Projects Ltd. vs Union of India & Others – Reassessment under Sections 147, 148 & 148A Upheld on Tangible Information of Bogus Purchase Accommodation Entries | Chhattisgarh High Court
Facts of the CaseThe appellant, Barbrik Projects Ltd.,
engaged in civil construction work, filed its income tax return for AY
2018-19 under Section 139(1). The return was scrutinized and an assessment
under Section 14...
Kaypee Enterprises vs State of Odisha & Others – Orissa High Court | Reassessment Show Cause Notice Cannot Be Quashed Before Final Assessment | Reassessment Proceedings | Judicial Interference at Show Cause Stage
Facts of the
CaseKaypee Enterprises filed a writ petition before the
Hon'ble Orissa High Court challenging the show cause notice dated 20.11.2014
issued by the Deputy Commissioner of Sales Tax, Barbil Circle, proposin...
WPMS No. 3019 of 2022 – Petitioner vs State of Uttarakhand & Another: Uttarakhand High Court Quashes Order Rejecting Revocation of GST Registration Cancellation and Directs Reconsideration After Reasonable Opportunity of Hearing Within 30 Days – Section 30 of the CGST/UKGST Act, 2017
Facts of the
CaseThe matter arose from an application seeking
clarification of the High Court’s earlier order dated 7 December 2022.
By that earlier order, the writ petition had been allowed at the stage of fresh
a...
M/s Bheema Construction vs Assistant Commissioner of Commercial Taxes & Another – Karnataka High Court | GST Registration Cancellation | Appeal under Sections 30 & 107 of the CGST Act, 2017
Facts of the
CaseThe petitioner, M/s Bheema Construction,
challenged the order dated 29.03.2022 cancelling its GST registration.
The petitioner approached the Karnataka High Court seeking quashing of the
cancel...
Rajinder Singh @ Lovely vs State of Punjab – Punjab & Haryana High Court Grants Regular Bail in GST Fraud and Corruption Case | Sections 7, 7A & 8 of Prevention of Corruption Act, 1988 read with Sections 420, 465, 467, 468, 471, 201 & 120-B IPC
Facts of the CaseThe petitions were filed by Rajinder Singh @
Lovely and six other accused seeking regular bail in connection with FIR
No. 8 dated 21.08.2020, registered by the Vigilance Bureau, SAS Nagar
(Mohali), Pu...
Hindustan Construction Company Ltd. vs Union of India & Others | Rajasthan High Court | Section 75(6) CGST Act | Non-Speaking GST Assessment Order Quashed for Violation of Natural Justice
Facts of the CaseThe petitioner, Hindustan Construction Company Ltd.,
challenged two orders dated 24.06.2022 passed by the Joint Commissioner, State
GST, Circle Nimbahera.
One order imposed interest and penalty...
Tvl. Sivasakthi Amman vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-3B vs GSTR-2A ITC Mismatch and ITC Reversal for Non-Business Transactions/Exempt Goods; Circular No. 183/15/2022 Claim to Be Reconsidered Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. Sivasakthi Amman,
represented by its proprietor T. Sermathurai, approached the Madurai
Bench of the Madras High Court under Article 226 of the Constitution of
India.The petitione...
M/s. Suvarna Traders vs Assistant Commissioner of State Tax & Others – Telangana High Court | Section 75(4) & Section 169 of the CGST Act, 2017 | Personal Hearing Mandatory Before GST Assessment
Facts of the CaseThe petitioner, M/s. Suvarna Traders,
challenged the order dated 05.05.2022 passed by the Assistant
Commissioner (State Tax), Maredpally Circle, Hyderabad, confirming alleged
excess Input Tax Cr...
M/s. Goyal Impex and Industries Ltd. & Others vs Principal Commissioner of Customs | Telangana High Court Sets Aside Customs Order for Violation of Principles of Natural Justice | Customs Act, 1962 | W.P. No. 43084 of 2022
Facts of the CaseThe petitioners, M/s. Goyal Impex and Industries
Limited, M/s. Goyal Exports, and M/s. Diamond Mink Blankets Limited,
challenged the Order-in-Original dated 28.10.2022 passed by the
Principal Co...
Rajinder Singh @ Lovely & Others vs State of Punjab – Regular Bail Granted in GST Fraud, Bogus ITC & Corruption Case under Sections 7, 7A & 8 of the Prevention of Corruption Act and Sections 420, 465, 467, 468, 471, 201 & 120-B IPC
Facts of the CaseThe present matter consisted of seven connected
regular bail petitions arising from FIR No. 8 dated 21.08.2020,
registered by the Vigilance Bureau, Phase-I, SAS Nagar, Mohali. The FIR alleged
a ...