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Panaqua Tradecom Private Limited vs Union of India – Gujarat High Court: Provisional Attachment of Bank Accounts Under Section 83 CGST Act Automatically Ceases After One Year; Authorities Directed to Intimate Banks Within One Week
Facts of the Case
A batch of four petitions came before the Gujarat High Court,
namely Special Civil Application Nos. 6853 of 2022, 6718 of 2022, 8355 of
2022 and 8388 of 2022.
Since all the petitions inv...
Panaqua Tradecom Private Limited vs Union of India – Gujarat High Court: Provisional Attachment of Bank Accounts Under Section 83 of CGST Act Automatically Ceases After One Year Under Section 83(2)
Facts of the
CaseThe batch of petitions before the Gujarat High
Court involved a common thread of facts and an identical legal issue concerning
the provisional attachment of bank accounts by the GST authorities in exe...
M/s. LM Wind Power Blades India Pvt. Ltd. vs Designated Committee, Sabka Vishwas Legacy Dispute Resolution Scheme & Others — Service Tax Liability Admitted and Quantified Before 30.06.2019 Eligible for SVLDRS Benefit Under Section 123(c) of Finance (No. 2) Act, 2019: Karnataka High Court
Facts of the
CaseThe dispute concerned the petitioner’s eligibility
for relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
in relation to service tax liability.On 01.10.2018, the respondents iss...
Petitioner in WPMS No. 2628 of 2022 vs State Tax Officer & Others — Uttarakhand High Court: GST Registration Restoration to Be Considered Liberally; Commissioner Not Adjudicating Authority for Appeal Under Section 107 of the Uttarakhand GST Act, 2017
Facts of the CaseThe petitioner approached the Uttarakhand High
Court by filing WPMS No. 2628 of 2022, challenging proceedings relating
to cancellation of GST registration.The petitioner specifically sought the followi...
Panaqua Tradecom Private Limited vs Union of India – Provisional Attachment of Bank Accounts Ceases Automatically After One Year Under Section 83(2) of the CGST Act, 2017: Gujarat High Court
Facts of the
CaseThe batch of petitions involved a common thread of
facts and an identical legal issue concerning the provisional attachment of
bank accounts under Section 83 of the CGST Act, 2017. Accordingly, the
G...
M/s Sri Krishna Jewellers (P) Ltd. vs Union of India & Ors. – Telangana High Court Permits Withdrawal of Writ Petition with Liberty to File Fresh Petition in Bank Guarantee and Security/GST Deposit Dispute | Article 226 of the Constitution of India & Section 151 CPC
Facts of the
CaseM/s Sri Krishna Jewellers (P) Ltd., through its
Director, approached the Telangana High Court by filing Writ Petition No. 38601
of 2022 against the Union of India, Ministry of Commerce and Industry, a...
P.R. Rolling Mills Private Limited vs Deputy Commissioner (State Tax), Anti Evasion Tax, Zone I – Rajasthan High Court Allows Filing of GST TRAN-1 for Transitional Credit Under Section 140 of the Rajasthan GST Act and Quashes Rejection Orders Based on Technical Grounds
Facts
of the CaseP.R.
Rolling Mills Private Limited filed a writ petition before the Rajasthan High
Court seeking a direction to the respondent authorities to accept its
declaration in Form GST TRAN-1, thereby enabli...
M/s Sanwariya Stone vs Union of India & Ors. – Rajasthan High Court Upholds GST Demand on Mining Royalty; Writ Petition Dismissed Following Coordinate Bench Ruling
Facts of the CaseThe petitioner, M/s Sanwariya Stone, through its
authorised signatory, filed a writ petition before the Rajasthan High Court at
Jodhpur challenging the impugned orders/notice issued by the respondent
...
Alpha Trading Company vs Joint Commissioner & Others: Kerala High Court Applies Supreme Court Directions in Filco Trade Centre for GST Transitional Credit Through TRAN-1 and TRAN-2
Facts of the CaseAlpha Trading Company, represented by its proprietor,
approached the High Court of Kerala by filing WP(C) No. 23626 of 2019 in
relation to the issue of availing Transitional Credit while migrating to t...
M/s Moothedan Overseas vs Joint Commissioner & Others – Kerala High Court Applies Supreme Court’s Filco Trade Centre Ruling to GST Transitional Credit Claims Through TRAN-1 and TRAN-2
Facts
of the CaseM/s
Moothedan Overseas approached the High Court of Kerala in relation to the issue
of availing Transitional Credit while migrating to the Goods and Services
Tax regime. The petitioner’s grievance ...