Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Showing filtered results. Clear filters
M/s. Punjabi Restaurant Vs. The Deputy Commissioner of CGST and C.Ex: Madras High Court Quashes GST Assessment Order and Bank Attachment Issued Against Sole Proprietorship for Dues Incurred by a Predecessor Partnership Firm Under Article 226
Facts of the Case
The
Petitioner's Identity: The petitioner is M/s. Punjabi
Restaurant, situated in Madurai, currently represented by its sole
proprietor, P. Sudha.
The
Impugned Order: The re...
Principal Commissioner of GST and Central Excise, Bhubaneswar Commissionerate vs M/s. Neelachal Ispat Nigam Ltd. – CENVAT Credit on Capital Goods Used in Captive Power Plant Allowed Despite Sale of 75% Surplus Power to Another Unit | Section 2(e), Rule 57AA and Rule 2
Facts of the CaseM/s. Konark Met Coke Ltd. (“KMCL”) established a Metallurgical
Coke Plant along with a Captive Power Plant (“CPP”). The CPP was intended to
generate electricity for consumption connected with K...
Principal Commissioner of GST and Central Excise, Bhubaneswar Commissionerate vs M/s. Neelachal Ispat Nigam Ltd. – CENVAT Credit on Capital Goods Used in Captive Power Plant Allowed Despite Sale of 75% Surplus Power to Another Unit | Section 2(e), Rule 57AA and Rule 2
Facts of the CaseM/s. Konark Met Coke Ltd. (“KMCL”) established a Metallurgical
Coke Plant along with a Captive Power Plant (“CPP”). The CPP was intended to
generate electricity for consumption connected with K...
M/s Bright Asset Transit Private Limited vs Assistant Commissioner (Circle), Kuzhithurai Assessment Circle – Madras High Court Allows Revival of GST Registration Cancelled for Non-Filing of Returns Under Section 29 of the CGST Act
Facts of the CaseM/s Bright Asset Transit Private Limited filed a writ petition
under Article 226 of the Constitution of India challenging the order bearing
Reference No. ZA330422075318O dated 20.04.2022, whereby its G...
Sidhivinayak Chemtech Private Limited vs Principal Commissioner, CGST, Meerut & Ors. – Delhi High Court Directs Speaking Order on GST DRC-22A Objections Against Provisional Attachment
Facts of the
CaseThe petitioner, Sidhivinayak Chemtech Private
Limited, approached the Delhi High Court in W.P.(C) 16084/2022 against the
Principal Commissioner, CGST, Meerut and other respondents. The petitioner’s
...
Hindustan Petroleum Corporation Ltd. vs Quader Hussain & Andhra Pradesh State Wakf Board – Telangana High Court Disposes Section 96 CPC Appeal on Compromise Terms Governing Waqf Property Lease, Direct Rent Payment and 15% Rent Enhancement Every Three Years
Facts of the
CaseThe dispute concerned property bearing Municipal
No. 6-2-1 (Old) / 6-2-2 (New), situated at Lakdikapul, Hyderabad, admeasuring
1103.70 square yards. Respondent No. 1 was the Muttawalli of Masjid-e-Hus...
M/s. Mundkar Madhavaraya Prabhu vs State of Karnataka & Ors. – Karnataka High Court Directs Release of Perishable Goods and Conveyances Within 48 Hours; Statutory Appeal Remedy Preserved Against GST MOV-09 Penalty Orders Under Sections 129(1)(a), 129(1)(b) and 129(3) of the CGST Act, 2017
Facts of the
CaseThe petitioner, M/s. Mundkar Madhavaraya Prabhu,
approached the Karnataka High Court under Article 226 of the Constitution of
India challenging two orders, namely Order No. 09/2022-23 and Order No.
1...
Union of India & Ors. vs Piyush Choudhary – Gauhati High Court Declines Interference with CAT Interim Order Under Articles 226 and 227; Liberty to Seek Modification/Vacation Before Tribunal
Facts of the
CaseThe Union of India and two other petitioners
approached the Gauhati High Court by filing a petition under Articles 226 and
227 of the Constitution of India. The petition challenged an order dated 20 M...
M/s. Promise Foods vs. Sales Tax Officer, Audit Unit, Puri & Another: Violation of Mandatory Seven-Day Timeline for Submitting Audit Visit Report Under Section 41(4) of OVAT Act, 2004 Vitiates the Entire Assessment Proceedings – Orissa High Court
Facts of the Case
The
Petitioner: M/s. Promise Foods is a registered
partnership firm that challenged the tax department's actions through a
writ petition.
The
Respondents: The Sales Tax Offi...
Union of India & Ors. vs M/s Medreich Limited & Connected Respondents – TRAN-1 Transitional Credit Portal Reopening Dispute Rendered Infructuous in View of Supreme Court’s Filco Trade Order | Section 140 of the CGST Act, 2017 read with Rule 117 of the CGST Rules, 2017 and Section 4 of the Karnataka High Court Act
Facts of the
CaseThe batch of connected writ appeals arose from
orders passed by learned Single Judges of the Karnataka High Court in separate
writ petitions concerning the filing/uploading of TRAN-1 forms. In all
th...