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M/s Raj Laxmi Sales Agency Vs The State of Bihar & Ors | Delay in GST Appeal Condoned Due to COVID-19 Restrictions: Patna High Court Remands Matter for Fresh Decision on Merits Under Section 107 of CGST/BGST Act, 2017
Facts of the CaseThe petitioner, M/s Raj Laxmi Sales Agency, is a
proprietorship firm engaged in business in Patna, Bihar. The Assistant
Commissioner of State Tax (Assessing Authority) passed an ex parte assessment
or...
M/s Simanchal Detective and Security Services Private Limited vs. The State of Bihar & Ors. | Quashing of Ex-Parte GST Assessment and Appellate Orders Due to Violation of Natural Justice and COVID-19 Limitation Extensions under Section 74 and Section 107 of the Bihar Goods and Services Tax Act, 2017
Facts of the Case
The
petitioner, M/s Simanchal Detective and Security Services Private Limited,
filed a writ petition challenging an ex-parte appellate order dated
October 7, 2022, passed by the Addi...
Canara Bank vs Union of India – Service Tax Not Leviable on Banking Facilities Provided to Customers Maintaining Minimum Average Balance (MAB); MAB Is a Contractual Condition, Not “Consideration” Under Sections 65B(44), 66B, 66E(e) and 67 of the Finance Act, 1994/2012 Framework: Karnataka High Court Quashes SCNs
Facts of the
CaseThe petitioners were banks engaged in providing
banking and financial services, including savings accounts, current accounts
and various facilities and privileges forming part of the banking relations...
Aartos International LLP Vs Deputy Commissioner (Customs): Gujarat High Court Directs GSTN and Customs to Rectify Electronic System Glitches and Grant IGST Refund on Exports with 6% Interest under Section 54 of the CGST Act, 2017
Facts of the Case
The
Petitioner, M/s. Aartos International LLP (formerly known as Azuvi
International LLP), is a Limited Liability Partnership firm engaged in the
trading of ceramics and tiles. The f...
G L Thippeswamy Contractor vs Commissioner of Commercial Taxes & Others – Karnataka High Court Quashes Ex Parte GST Registration Cancellation and Section 107 Appellate Order; Restoration Subject to Filing Up-to-Date Returns and Payment of Tax, Interest and Penalty
Facts of the
CaseThe petitioner, G L Thippeswamy Contractor,
challenged the cancellation of its GST registration and the subsequent
appellate order confirming the cancellation by dismissing the appeal filed
under Sec...
Manoharan vs State Tax Officer, Nagercoil-2 Assessment Circle – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 of TNGST Act After Entire Tax Payment; Fresh Opportunity Granted for ITC Mismatch and Section 17(5) Claims
Facts of the
CaseThe petitioner, Manoharan, challenged the
assessment order dated 29.11.2025 passed by the State Tax Officer, Nagercoil-2
Assessment Circle, under Section 73 of the TNGST Act, 2017. The
assessment had...
Alexan Jose vs The Commercial Tax Officer — Madras High Court Sets Aside GST Registration Cancellation Order and Directs Revival Subject to Compliance Conditions | Article 226 of the Constitution of India, CGST/TNGST Act and GST Registration Provisions
Facts of the
CaseThe petitioner, Alexan Jose, filed a writ petition
under Article 226 of the Constitution of India seeking issuance of a Writ of
Certiorarified Mandamus to call for the records relating to the order
c...
M/s Chidambaram Pillai Sankaran vs Deputy State Tax Officer-1 (ST), Lalgudi Assessment Circle – Madras High Court: Ex Parte GST Assessment under Section 73 Set Aside Subject to 25% Deposit; Section 17(5) Blocked ITC of ₹18.49 Lakh and Section 50(1) Interest Dispute Remanded for Fresh Adjudication
Facts of the
CaseThe petitioner, M/s Chidambaram Pillai Sankaran, a
civil works contractor executing Government and local body projects, challenged
the assessment order dated 28.10.2025 relating to Assessment Year 202...
Rohit Kumar Gupta vs State of Punjab through State Tax Officer – Punjab & Haryana High Court Grants Bail in Alleged Fake Invoice and Wrongful ITC Case under Sections 69 and 132 of CGST Act; Documentary Evidence, Custody Period and Delay in Trial Considered
Facts of the
CaseThe petitioner, Rohit Kumar Gupta, proprietor of M/s
Maa Steel, Ludhiana, was engaged in the business of trading iron and
related goods. The proceedings arose from scrutiny of returns and E-Way Bills
...
Asian Paints Limited vs. State of Gujarat: Entitlement to Interest on Sales Tax Refunds Under Section 54 of the Gujarat Sales Tax Act, 1969 and Section 38 of the GVAT Act, 2003 – Applicability of the Doctrine of Merger to Appellate Orders Correcting Original Assessment Orders
Facts of the Case
Business
Profile: The Petitioner, M/s Asian Paints Limited, is
engaged in the manufacturing and selling of paints, varnishes, thinners,
and chemicals.
Assessment
Year Disput...