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M/s Jai Shakti Engineering and Construction vs Assistant Commissioner of Commercial Taxes & Anr. – Karnataka High Court Quashes GST Adjudication Order under Section 73(9) read with Section 50 of KGST/CGST Acts for Lack of Reasonable Opportunity; Fresh Response to DRC-01 Permitted
Facts of the
CaseThe petitioner, M/s Jai Shakti Engineering and
Construction, a partnership firm, challenged an adjudication order passed for
the tax period 2018-19 under Section 73(9) read with Section 50 of the
Kar...
Petitioner vs GST Authorities – Writ Petition Closed After GST TRAN-1 Upload Permitted on GST Portal Pursuant to High Court Directions dated 22.01.2020 | Transitional Credit Matter
Facts of the
CaseThe writ petition, registered as W.P. No. 20923
of 2019, came before the Division Bench comprising Hon’ble Sri Justice U.
Durga Prasad Rao and Hon’ble Sri Justice T. Mallikarjuna Rao.The matter co...
Paritosh Kumar Singh Alias Diwakar Choudhary & Ors. vs Senior Intelligence Officer, Directorate General of GST Intelligence – Regular Bail Granted in Alleged ₹258 Crore Fake Firms and Illegal ITC Case under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017
Facts of the
CaseThe applicants, namely Paritosh Kumar Singh alias
Diwakar Choudhary, Ravi Kumar Tiwari alias Bablu Mishra, Munna Tiwari and
Kaushal Tiwari, filed their second application under Section 439 of the Code...
Sri Gurucharan Kangsa Banik vs Union of India & Anr. – Bona Fide Purchaser Cannot Be Denied ITC Merely for Supplier’s Failure to Deposit Tax; ₹69.56 Lakh GST Demand and Equal Penalty Under Sections 16(2), 50, 74(1) & 122 of CGST Act Quashed
Facts of the
CaseThe petitioner, Sri Gurucharan Kangsa Banik,
proprietor of M/s Sree Guru Metals, challenged Order-in-Original No.
37/GST/AC/SIL/2023-24 dated 28.03.2024 passed by the Assistant Commissioner,
Central ...
Petitioner vs Respondent Authorities – GST TRAN-3 Table 2 Upload Permitted on GST Common Portal; Writ Petition Closed as No Further Orders Required | W.P. No. 37880 of 2022
Facts of the
CaseThe petitioner approached the High Court by filing
Writ Petition No. 37880 of 2022. During the proceedings, the respondent
authorities permitted the petitioner to upload Table 2 of TRAN-3 on the GST
...
Tvl. Hotel Shree Deiva vs Deputy State Tax Officer–2, Theni-1 Assessment Circle — Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 of TNGST Act, 2017 Subject to 25% Deposit of Disputed Tax and Orders Fresh Adjudication
Facts of the
CaseThe petitioner, Tvl. Hotel Shree Deiva,
represented by its proprietor R. Paulpandi, filed a writ petition under Article
226 of the Constitution of India challenging the assessment order dated 24.12.20...
M/s Niharika Enterprises vs State of Assam & 8 Ors. – Gauhati High Court Sets Aside Tender Disqualification for Non-Submission of Firm Registration Certificate and Missing Self-Attestation; Curable and Trivial Defects Cannot Justify Bid Rejection – G.J. Fernandez and Poddar Steel Case Law Applied
Facts of the
CaseThe petitioner, M/s Niharika Enterprises,
was a sole proprietorship firm engaged in the business of supplying stationery
and allied items.The petitioner claimed that it had previously been
entrusted ...
Tvl. T. Sivakumar vs Assistant Commissioner (ST), Thanjavur-II Assessment Circle – Madras High Court Sets Aside Section 73 TNGST/CGST Assessment Based on GSTR-07 vs GSTR-09 Mismatch Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. T. Sivakumar, a contractor
registered under GST, challenged the assessment order dated 28.08.2024 relating
to assessment year 2019-20. The impugned assessment was passed under Sec...
W.P. No. 21326 of 2019 – Petitioner’s GST TRAN-1 Permitted to Be Uploaded on GST Portal Pursuant to High Court Directions; Writ Petition Closed as No Further Orders Required
Facts of the
CaseThe writ petition was registered as W.P. No.
21326 of 2019.When the matter was taken up for hearing, learned
counsel appearing for the petitioner informed the Court that, pursuant to the
Court’s di...
Kaushal Kumar Sharma vs Union of India – Allahabad High Court Grants Bail in Alleged ₹10.80 Crore Fake Invoice and Wrongful ITC Case under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 69(1) of the CGST Act, 2017
Facts of the
CaseThe applicant, Kaushal Kumar Sharma, filed
the bail application seeking release on bail during the pendency of trial in
Case Crime No. 557 of 2021, arising from proceedings of the Directorate General
...