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M/s KPM Enterprises vs Assistant Commissioner, State Tax Circle, Jaipur-III – Rajasthan High Court | Confiscation of Goods under Sections 129 & 130 of the GST Act and Availability of Statutory Appeal under Section 107
Facts of the CaseThe petitioner, M/s KPM Enterprises,
purchased Areca Nuts (Betel Nuts) from Karnataka for transportation to Delhi.
During transit, the goods and the conveyance were intercepted by the GST
authorities ...
M/s. Satyam Traders vs. The Union of India & Others | Quashing of Ex-Parte GST Assessment Order and Form GST DRC-07 Under Sections 73 and 74 of the CGST/BGST Act, 2017 for Absolute Violation of Principles of Natural Justice and Lack of Reasoned Speaking Order
Facts of the Case
The
Petitioner, M/s. Satyam Traders, is a proprietary concern based in
Saharsa, Bihar, operating under GSTIN-10APHPT8971KIZC.
The
Assistant Commissioner of State Tax (Respondent N...
Thirumurugan vs District Collector & Others – Madras High Court Upholds Shop Allotment under Tender Process, Validates GST Registration as Proof of One-Year Trading Experience | W.P.(MD) No. 24796 of 2022 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner challenged the allotment of Shop
No. 6 in the Regulated Market Committee Building, Ramanathapuram. The
second respondent had issued a tender notification dated 18.09.2022
inviting appli...
FCI OEN Connectors Ltd. vs Union of India – Refund of Customs Duty Paid After GST under Advance Authorization | Section 142(3) of the CGST Act, 2017 | Kerala High Court
Facts of the CaseThe petitioner, FCI OEN Connectors Ltd., had
imported goods under the Advance Authorization Scheme without payment of
customs duties for use in the manufacture of export products. Due to
restric...
Shri Raj Communication vs State of Bihar & Others | Quashing of Ex-Parte GST Appellate Order Passed Without Consideration of Merits and Audi Alteram Partem Violations Under Section 73 of the BGST/CGST Act, 2017: Patna High Court Directs Remand, Condonation of Delay, Bank Account De-Freezing, and Restrains Coercive Actions Subject to Pre-Deposit Compliance
Facts of the Case
The
Petitioner, M/s Shri Raj Communication, is a proprietary concern managed
by its proprietor, Abhishek Kumar, operating out of Buxar, Bihar.
The
Assistant Commissioner of State ...
M/s Mehta Enterprise vs State of Gujarat – Gujarat High Court on Release of Detained Goods Pending Appeal under Sections 129 & 130 of the CGST/GGST Act, 2017
Facts of the CaseThe petitioner, M/s Mehta Enterprise, a sole
proprietorship concern, purchased tobacco from various suppliers after making
payments through proper banking channels. The goods were subsequently sold to ...
Urmila Thumu vs Joint Commissioner (Appeals-II), GST & Central Tax & Others – Cancellation of GST Registration Set Aside and Matter Remanded for Fresh Hearing under Section 29 of the CGST Act, 2017
Facts of the CaseThe petitioner, Urmila Thumu, was a
registered taxable person engaged in the business of providing courier
services. The GST authorities issued a show cause notice alleging continuous
non-filing of GS...
Nalleppilli Arumughan Jyothikumari vs State Tax Officer & Others – Kerala High Court Grants Six Monthly Instalments for Payment of KVAT Assessment Dues and Stays Revenue Recovery Proceedings | Kerala VAT Act, 2003
Facts of the CaseThe petitioner, Nalleppilli Arumughan
Jyothikumari, proprietor of Sri Amman Enterprises, was subjected to
assessment proceedings under the Kerala Value Added Tax Act, 2003, resulting in
demand n...
Vishnukant Garg vs. Union of India: Rajasthan High Court Grants Regular Bail in Multimillion GST Misappropriation and Fake Invoicing Case Under Section 132 of the CGST Act, 2017
Facts of the Case
The
petitioner, Vishnukant Garg (alias Vishnu Garg, alias Vishwas), was
arrested and placed in custody on January 23, 2021, following an
investigation conducted by the Directorate Ge...
M/s KPM Enterprises vs Assistant Commissioner, State Tax Circle & State of Rajasthan – Rajasthan High Court on Confiscation of Goods in Transit under Sections 129, 130 & Appeal under Section 107 of the GST Act
Facts of the CaseThe petitioner, M/s KPM Enterprises,
purchased Areca Nuts (Betel Nuts) from Karnataka for transportation to Delhi.
During transit, the goods and conveyance were intercepted by the Rajasthan GST
author...