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Sheen Golden Jewels (India) Pvt. Ltd. vs State Tax Officer (IB)-1 & Others — Kerala High Court Upholds Section 174(2) of KSGST Act, 2017; Post-GST Reassessment, Penalty and Recovery Proceedings Under KVAT Act Saved
The judgment concerns a constitutional and
jurisdictional challenge to the saving provision contained in Section 174(2) of
the KSGST Act, 2017 and the continuation or initiation of proceedings under the
repealed KVAT ...
Arjun alias Muggu & Another vs. State of Haryana: High Court Grants Regular Bail to Scrap Picker Ensnared in Ghost GST Firm Identity Theft Fraud Under Section 439 Cr.P.C. While Rejecting Habitual Offender’s Plea
Facts of the CaseThe case originated from a formal complaint filed by the
Taxation Inspector (Sales Tax), Ward-5, Panipat, who discovered that a
fictitious firm named M/s Khushi Enterprises was registered on the GST
c...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174 of the Kerala SGST Act, 2017 and Continuation of Pre-GST KVAT, KGST and Luxury Tax Proceedings
Facts of the
CaseThe dispute arose after the introduction of the GST
regime with effect from 1 July 2017. The Kerala State Goods and Services Tax
Act, 2017 repealed several pre-GST State enactments while incorporating...
M/S TIMES PROJECTS VS. STATE TAX INSPECTOR, GHATAK 1, AHMEDABAD, DIVISION 1: GUJARAT HIGH COURT QUASHES APPELLATE ORDER DISMISSING GST APPEAL ON LIMITATION GROUNDS DUE TO COVID-19 PANDEMIC AND DELAYED KNOWLEDGE OF EX-PARTE PROCEEDINGS SERVED ON CHARTERED ACCOUNTANT'S EMAIL UNDER SECTION 107 OF THE GUJARAT GOODS AND SERVICES TAX ACT, 2017
Facts of the Case
Scrutiny
and Discrepancy Notice: The Goods and Services Tax (GST)
return filed by the petitioner, M/S Times Projects, was selected for
scrutiny by the respondent authority under Sect...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174 of the Kerala SGST Act, 2017 and Continuation of Pre-GST Assessment, Recovery and Other Proceedings Under Repealed State Tax Laws
Facts of the
CaseThe dispute arose in the aftermath of the
introduction of the Goods and Services Tax regime with effect from 1 July 2017.
The Kerala State Goods and Services Tax Act, 2017 repealed specified earlier
...
M/s. Tosil Agencies vs. State of Odisha: High Court Dismisses Sales Tax Revision as No Substantial Question of Law Arises from Marginal Reduction in Tax Refund
Facts of the Case
The
Petitioner, M/s. Tosil Agencies, moved the High Court of Orissa via a
Sales Tax Revision (STREV) petition challenging an order passed by the
Odisha Sales Tax Tribunal.
The
...
State of Kerala vs MCP Enterprises — Kerala High Court Restricts Retrospective Reopening of Time-Barred KVAT Assessments Under Section 42(3); Limitation Safeguards Under Section 25 and Rule 58(20) Cannot Be Erased
Facts of the
CaseMCP Enterprises was a registered dealer under the
Kerala Value Added Tax regime. The Commercial Taxes Department, Thrissur,
issued a notice dated 25 February 2017 proposing to reopen and make a best
...
M/S World Steel Tech (India) Pvt. Ltd. Versus State of Gujarat: Hon'ble High Court of Gujarat Quashes Arbitrary GST Registration Cancellation for Non-Application of Mind and Violation of Principles of Natural Justice under Section 29 of the CGST/GGST Act, 2017
Facts of the Case
Business
Operations: The petitioner, M/S World Steel Tech (India)
Pvt. Ltd., operates a manufacturing unit specializing in M.S. Billets. The
business involves purchasing sponge iron ...
Ajayakumar P.A. vs State of Kerala & Connected Appeals – Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and State’s Power to Reopen Pre-GST Assessments
Facts of the
CaseA large number of dealers and assessees approached
the Kerala High Court challenging proceedings initiated or continued by the
State tax authorities in relation to liabilities, assessments, reassessme...
Atl afbhai Rajabali Dosani, Proprietor of M/s Gurukrupa Enterprise vs Superintendent, Ghatak 82 (Amreli), Range 19, Division 9 – Gujarat High Court Quashes GST Registration Cancellation Under Section 29(2)(c) of CGST Act and Directs Restoration Where Pending Returns, Tax and Late Fee Were Paid
Facts of the
CaseThe petitioner was a contractor engaged in
providing construction services and was registered under the GST law. According
to the petitioner, he was out of business and, therefore, returns after
Sept...