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FGM Private Limited vs. State of Karnataka and Others: Judicial Review of Commercial Certainty and Portal Design vs. Tender Document Discrepancies in GST-Exclusive Public Procurement Contracts
Facts of the Case
Issuance
of Notice Inviting Tender (NIT): Respondent No. 2, Karnataka
State Minerals Corporation Limited (KSMCL), issued an NIT calling for
competitive bids from eligible contractors...
M/s. Neeyamo Enterprise Solutions Private Limited vs. The Commercial Tax Officer, Madurai: Whether SEZ Units are Liable to Pay GST under Reverse Charge Mechanism (RCM) on Professional and Consultancy Services under Section 16 of the IGST Act and Section 73 of the TNGST Act when LUT and SEZ Certificate are Produced Late
2. Facts of the Case
Petitioner
Status: The petitioner, M/s. Neeyamo Enterprise
Solutions Private Limited, is an incorporated Special Economic Zone (SEZ)
unit located at ELCOT II Madurai SEZ, holding ...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Remands Ex-Parte GST Assessment Order Under Section 74A for De Novo Consideration Conditional Upon 25% Tax Deposit
Facts of the Case
The
Petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
engaged in the export business, represented by its proprietor S.
Irudayaraj.
The
Respondent, The State...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Remands Ex-Parte GST Assessment Order Under Section 74A for De Novo Consideration Conditional Upon 25% Tax Deposit
Facts of the Case
The
Petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
engaged in the export business, represented by its proprietor S.
Irudayaraj.
The
Respondent, The State...
M/s. Prince Seafoods Exports Vs. The State Tax Officer (Roving Squad 1), Tirunelveli: Madras High Court Quashes Ex-Parte Assessment Order Under Section 74 of TNGST Act Due to Non-Access of Web Portal, Remands Matter Back on 25% Pre-Deposit Condition
Facts of the Case
The
Petitioner, M/s. Prince Seafoods Exports, is a proprietary concern
represented by its proprietor, S. Irudayaraj, and is engaged in commercial
business with a valid GSTIN.
The
...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer (Madras High Court) – Writ Petition Allowed Setting Aside Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act 2017 Due to Technical Glitches and Lack of Physical Notice Communication, Remanding Matter Back Subject to Conditional 25% Disputed Tax Pre-Deposit.
Facts of the Case
Petitioner
Status: The petitioner, Tvl. Bagavathiamman Magalir
Sangam, is a women's collective group represented by its Secretary, K.
Rajammal, based in Dindigul, Tamil Nadu.
Impu...
Faisal Malik vs. The Senior Intelligence Officer, DGGI (Hyderabad Zonal Unit) – Regular Bail Granted under Sections 480 & 483 of BNSS, 2023 for Alleged Fraudulent Input Tax Credit (ITC) of ₹30 Crores under Sections 132(1)(b)(c)(l) and 132(5) of the CGST Act, 2017 Due to Over 60 Days of Incarceration Without Filing of Formal Complaint
Facts of the Case
The
respondent, the Senior Intelligence Officer of the Director General of GST
Intelligence (DGGI), Hyderabad Zonal Unit, initiated an investigation
based on an intelligence report/c...
Tvl. Punitha Antony Store Vs. The State Tax Officer (Roving Squad-2), Tirunelveli: Madras High Court Quashes Cryptic Assessment Order Under Section 74 of TNGST/CGST Act, 2017 Over Errors in Treating Bank Loan Credits as Taxable Turnover and Duplicated Input Tax Credit Mismatch Demands Without Reconciliation Opportunity
Facts of the Case
The
petitioner, M/s Tvl. Punitha Antony Store, is a registered taxpayer under
the GST regime, represented by its proprietor, Rajaprakash, running
operations from Tirunelveli, Tamil N...
M/s S Balan Building Division Vs The Assistant Commission of Commercial Taxes: Karnataka High Court Quashes Section 73 GST Adjudication Order Demanding ₹28.22 Lakhs Over Complete Lack of Application of Mind and Failure to Consider Multiple Reply Submissions Regarding Reversal of Input Tax Credit (ITC) for Units Sold Post-Occupancy Certificate
Facts of the Case
Nature
of Business: The Petitioner, M/s S Balan Building
Division, is a business entity engaged in the construction sector.
Impugned
Adjudication Order: The respondent authority (...
Tvl. Intersnack Cashew India Private Limited Vs. The Assistant Commissioner (ST)-3, Tuticorin | Dismissal of Writ Petition Under Article 226 Due to Withdrawal with Liberty to File Statutory Appeal Before the Appellate Authority Under Central / Tamil Nadu Goods and Services Tax Act
Facts of the Case
The
Parties Involved: The Petitioner is Tvl. Intersnack
Cashew India Private Limited, represented by its Authorized Signatory, Mr.
P. Tamilarasan, located in Thoothukudi, Tamil Nadu....