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M/s Steelmax Alloys Ltd. vs State Tax Officer & Others: Kerala High Court Protects Bank Guarantee from Invocation in Section 129 CGST/SGST Proceedings Until Two Months After Constitution of GST Appellate Tribunal; Section 112 Appeal Remedy Preserved
Facts of the CaseM/s Steelmax Alloys Ltd. was subjected to an order under
Section 129 of the CGST/SGST Act.During the pendency of the proceedings, the goods and
conveyance were released after the petitioner:
Furnishe...
G. Murugiah & Ors. vs South Indian Bank Limited & Anr. – Kerala High Court Directs DRT-I Ernakulam to List Securitisation Application Without Undue Delay; OP (DRT) Dismissed as Withdrawn with All Contentions Left Open
Facts of the
CaseThe petitioners approached the High Court of Kerala
by filing OP (DRT) No. 403 of 2022 in connection with proceedings before the
Debts Recovery Tribunal, Ernakulam.The record shows that the petitioner...
M/s Jai Mateshwari Steels Pvt. Ltd. vs Commissioner, Uttarakhand State GST & Others — Confiscation Under Section 130 CGST Act Challenged Where Invoice and E-Way Bill Were Available; High Court Directs Early Consideration of Interim Relief
Facts of the
CaseM/s Jai Mateshwari Steels Pvt. Ltd. preferred two
Special Appeals against the orders dated 15 September 2022 passed by the
learned Single Judge in the connected writ petitions.The learned Single Judge...
M/s Jaysons Exports vs Union of India – Gujarat High Court Directs IGST Refund on Zero-Rated Exports with 9% Interest Despite Higher Drawback Claim | Section 16(3)(b) of IGST Act, Section 54 of CGST Act & Rule 96 of CGST Rules
Facts of the
CaseM/s Jaysons Exports, a partnership firm registered
under GST, was engaged in the export of goods including VT pumps, spindle,
flange, rubber bush nitrile and impeller to overseas buyers situated in Mo...
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...
Nissam Abdul Rehiman Kunju & Others vs Inspector of Police (SHO), Karunagapally Police Station & Others: Kerala High Court Permits Review Where Registered Firm Certificate Was Produced in Appeal; Partners’ Right to Carry Out Loading and Unloading in Own Premises Raised
Facts of the CaseThe writ appeal was filed against the judgment of the learned
Single Judge refusing to grant the relief sought by the petitioners on the
ground that there was no registered firm in existence.The appell...
Sri Ashapura Jewellers vs State of Kerala – Kerala High Court Closes Writ Petition After Final Order Under Section 130 of CGST/SGST Act; Liberty Reserved to Challenge Confiscation Order
Facts of the
CaseSri Ashapura Jewellers, represented by its Managing
Partner Sri Umrav Singh, approached the High Court of Kerala by filing WP(C)
No. 28314 of 2022 against the State of Kerala authorities connected wit...
M/s. Kalyan Sarees vs Deputy Commissioner, State GST Department & Others – Kerala High Court Stays Recovery Pending Disposal of Stay Petition in Second Appeal under Kerala VAT Act, 2003
Facts of the
CaseThe petitioner, M/s. Kalyan Sarees,
represented by its Managing Partner, had suffered an order of assessment under
the provisions of the Kerala Value Added Tax Act, 2003.The assessment order was issue...
M/s Priyadarshini Filaments Private Limited vs Union of India & Others: Karnataka High Court Sets Aside Rejection of GST Refund Claim Under Section 54 of CGST Act Where Stock Records, Circulars and Shabnam Petrofils Case Were Not Properly Considered
Facts of the CaseM/s Priyadarshini Filaments Private Limited filed an
application dated 03.04.2019 seeking refund under Section 54 of the CGST Act,
2017. The refund application was processed by the tax authorities and ...
M/s Green Valliey Industries Ltd. vs Union of India & Ors. — Section 140 CGST Act: Meghalaya High Court Allows ₹6.56 Crore CENVAT Credit, Rejects ₹30.74 Lakh TRAN-1 Claim but Sets Aside Entire Penalty Under Section 74
Facts of the
CaseThe petitioner, M/s Green Valliey Industries Ltd.,
challenged an appellate order dated 14 July 2021 arising out of a show-cause
notice dated 31 July 2019. The dispute related to the transitional perio...