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GST Registration Cancellation for Non-Filing of Returns – Petitioner vs State Tax Authorities | Andhra Pradesh High Court | Section 29(2) & Section 107 of the APGST Act, 2017
Facts of the CaseThe petitioner challenged the order of the Proper
Officer cancelling its GST registration with effect from 21.01.2022 on
the ground that the petitioner had failed to furnish GST returns continuously
f...
M/s Jaiprakash Thekedar vs Commissioner, Commercial Taxes & Another – Allahabad High Court | GST Registration Cancellation Quashed for Non-Compliance with Section 29 of UPGST Act and Rule 22 due to Absence of Personal Hearing
Facts of the CaseThe petitioner, M/s Jaiprakash Thekedar,
challenged the cancellation of its GST registration under the Uttar Pradesh
Goods and Services Tax Act, 2017. The GST authorities had issued a Show Cause
Notic...
Amit Tomar vs State of Uttar Pradesh & Another – Anticipatory Bail Rejected in GST Fake Billing Fraud Case Involving Alleged Loss of ₹171.93 Lakhs under Sections 420, 467, 468 & 471 IPC
Facts of the
CaseThe applicant, Amit Tomar, sought anticipatory bail
under Section 438 Cr.P.C. in connection with Case Crime No. 0195 of 2021
registered at Police Station Salempur, District Bulandshahar. The prosecuti...
Ramesh Gandhi, Proprietor of M/s Bindhya Pharma Vs. The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna & Others — Restoration of Cancelled GST Registration and Condonation of Limitation Under Section 30 of the CGST/BGST Act, 2017: Patna High Court Directs Competent Authority to Decide Revocation Application on Merits Ignoring Delay Barriers
Facts of the Case
The
petitioner, Ramesh Gandhi, is the proprietor of M/s Bindhya Pharma,
operating with a valid registration under the Goods and Services Tax
framework.
On
January 3, 2022, t...
M/s Srinivasa Traders vs State of Andhra Pradesh – Best Judgment Assessment under Section 62 of APGST Act Set Aside on Filing of Returns Within One Month | Andhra Pradesh High Court
Facts of the CaseThe petitioner challenged the assessment
proceedings initiated by the tax authorities under Section 62 of the Andhra
Pradesh GST Act, whereby a best judgment assessment was passed on 01.09.2022
demand...
Muminul Islam Mazumder vs. State of Assam – Gauhati High Court | Zimma of Seized Betel Nuts (Areca Nuts) | Sections 397 & 401 CrPC read with Section 451 CrPC | Fresh Consideration after CFSL Report
Facts of the CaseThe petitioner purchased 85 bags of locally
sourced betel nuts (areca nuts) from the Banskandi area of Cachar District,
Assam, for transportation to Howly in Barpeta District. Necessary E-Way
Bills we...
M/s Maa Kali Cement Store vs. The Union of India and Others | Validity of Ex-Parte GST Demand Assessment Orders Passed in Violation of Principles of Natural Justice Under Section 107 of the CGST/BGST Act, 2017 | Patna High Court Sets Aside DRC-07 Due to Non-Affordance of Reasonable Opportunity of Hearing and Lack of Speaking Reasonings
Facts of the CaseThe petitioner, M/s Maa Kali Cement Store Rajapur Simri,
Buxar, is a proprietary concern represented by its proprietor, Pavan Kumar
Pathak. The Assistant Commissioner of State Tax, Buxar Circle, issued...
Bhabananda Doley vs Union of India & Ors. – Gauhati High Court Permits Withdrawal of Writ Petition with Liberty to File Fresh Petition | GST Writ Proceedings
Facts of the CaseThe petitioner, Bhabananda Doley, approached
the Gauhati High Court by filing a writ petition under Article 226 of the
Constitution challenging actions taken by the GST authorities. During the
course ...
Ram Autar Vs. State of U.P. and Another: Rejection of Discharge Application Under Section 2/3 of the UP Gangster and Anti-Social Activities (Prevention) Act – A Comprehensive Legal Analysis of Criminal Revision and Judicial Discretion in Long-Pending Matters
Facts of the Case
The
present criminal revision arose from an impugned order dated 26.10.2016
passed by the learned Special Judge (Gangster Act)/Additional Sessions
Judge, Court No. 20, Agra in GST No...
Tahir Majeed Baba vs Union Territory of Jammu & Kashmir & Others – J&K High Court Holds Writ Petition Not Maintainable in Joint Ownership Dispute over GST Registration and Food Safety Licence
Facts of the CaseThe petitioner, Tahir Majeed Baba, and
respondent No. 9 are real brothers and joint owners of a commercial property
situated at Kothibagh Bund, Srinagar, where Samci Restaurant operates.Originally, the...