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
State of Odisha vs. M/s. Shanti Rice Mill: Orissa High Court Disallows Input Tax Credit (ITC) on Capital Goods Components and Spare Parts Purchased Prior to the 01.06.2008 OVAT Amendment Notification
Facts of the Case
The
Opposite Party (Assessee), M/s. Shanti Rice Mill, had filed claims
for Input Tax Credit (ITC) under the provisions of the Orissa Value Added
Tax (OVAT) Act concerning the purchas...
Shilju P. John (Proprietor of Magna Refrigeration) & Anor. v. Union of India & Ors. — High Court Guidelines on Non-Maintainability of Writ Petitions Under Article 226 for Banking Deficiencies When Alternative Statutory Remedy Exists Under Banking Ombudsman Scheme
Facts of the Case
The
Petitioners: The dispute involves two connected writ
petitions filed by Shiju P. John. In W.P. (C) No. 13183 of 2021,
the petitioner is Shilju P. John, acting as the sole proprie...
Kokkans Trading Co. Vs State of Karnataka & Anr: High Court Quashes Rejection of GST Registration Revocation for Violation of Principles of Natural Justice and Lack of Personal Hearing Under Section 30 of the CGST / KGST Act, 2017
Facts of the Case
The
Petitioner's Profile: The Petitioner, M/s. Kokkans Trading
Co., is a proprietorship firm located at Kushal Nagar, Kodagu, Karnataka,
and is represented by its proprietor, Mr. Moh...
M/s Sandeep Tiles Vs. Union of India & Others: Rajasthan High Court Dismisses GST Writ Petition as Withdrawn Prior to Notice Issuance under Central Goods and Services Tax Act
Facts of the Case
Petitioner
Profile: The petitioner, M/s Sandeep Tiles, is a sole
proprietorship concern represented by its proprietor, Mr. Deepak Sharma,
operating out of Jodhpur, Rajasthan.
Liti...
M/s Pavan Motors Pvt Ltd & Others Vs Union of India & Others: High Court Rules on Retrospective Applicability of Section 50 of CGST Act, 2017 to Levy Delayed Payment Interest Solely on Net Cash Liability (Electronic Cash Ledger Debit) and Not on Gross Tax Liability
Facts of the CaseA batch of writ petitions was moved before the High Court for
the State of Telangana by multiple corporate and proprietary entities,
including M/s Pavan Motors Pvt Ltd, M/s Vallabhaneni Constructions P...
Ankit J. Agarwal (Proprietor of JP Corporation) Vs State of Gujarat: High Court Quashes Cryptic GST Registration Cancellation Notice for Violation of Principles of Natural Justice under Section 29 of the CGST Act, 2017
Facts of the CaseThe petitioner, Ankit J. Agarwal, trading as the proprietor of
M/s JP Corporation, filed a writ petition under Article 226 of the Constitution
of India challenging a show-cause notice dated February 24...
M/s Shine Jewellery vs Assistant State Tax Officer (Intelligence) & Others: High Court of Kerala Directs Time-Bound Disposal of First Appellate Remedy Against Confiscation Orders Passed Under Section 129 and Section 130 of the CGST/SGST Act, 2017
Facts of the Case
The
petitioner, M/s Shine Jewellery, is a partnership firm duly registered
under the Goods and Services Tax Act, 2017, with its principal place of
business located in Thrissur, Keral...
M/s. Kaashta Kraya Vikraya vs. State Tax Officer (Review Cell-1) & Anr. | Non-Intervention of High Court Under Article 226 in Disputed Questions of Fact and Adequacy of Reasons vs. Rejection of Input Tax Credit (ITC) for Lack of Physical Movement of Timber Logs Under Section 16 of the TNGST/CGST Act, 2017
Facts of the Case
The
petitioner, M/s. Kaashta Kraya Vikraya, is a proprietorship concern
represented by Mr. Rajesh N Patel, engaged in the local and international
procurement and trading of timber lo...
M/s Pavan Motors Pvt Ltd vs Union of India & Others: High Court Decides Interest Liability on Delayed GST Returns and Sets Aside Retrospective Coercive Recovery Under Section 50 of CGST Act on Gross Tax Liability
Facts of the CaseThe batch of Writ Petitions was led by M/s Pavan Motors Pvt
Ltd along with other corporate entities, including Lot Mobiles Pvt Ltd, Big C
Mobiles Pvt Ltd, Vallabhaneni Constructions Pvt Ltd, and indivi...
Sheen Golden Jewels (India) Pvt. Ltd. vs State Tax Officer (IB)-1 & Others — Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Continuation of KVAT Assessment, Reassessment, Penalty and Recovery Proceedings
Facts of the CaseThe appellants were dealers who had approached the Kerala High
Court challenging proceedings initiated or continued by the State Tax
authorities in relation to periods governed by the pre-GST Kerala Va...