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Gauhati High Court Quashes Circular Restricting the GST-Era Budgetary Support Scheme to Central-Excise-Paying NEIIPP Units, Holds Exclusion Arbitrary Under Article 14, and Directs Fresh Examination of Petitioners' Eligibility — Shree Balaji Enterprise & Batch of North-East Industrial Units vs Union of India and Others (W.P.(C) No. 2664 of 2019)
Facts of the Case
This batch of writ petitions, led by W.P.(C) No. 2664 of 2019 (Shree Balaji Enterprise vs. Union of India & Others), was filed by Assam industrial units set up under the North East Industrial and I...
Time-Barred GST Appeals Get a Second Chance: Orissa High Court Sets Aside Rejection Orders and Remands Batch of Writ Petitions Applying CBIC Amnesty Notification No.53/2023-Central Tax in M/s Pravat Kumar Choudhury and Others vs. Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No.6684 of 2023 and Batch)
Facts of the Case
This common order of the High Court of Orissa at Cuttack disposed of a batch of over two hundred and forty writ petitions, headed by M/s Pravat Kumar Choudhury and others v. Additional State Tax Office...
Five-Day Delay in Filing GST Appeal Excused Through Notification No.53/2023-Central Tax Despite Cut-Off Date Mismatch: Patna High Court Allows M/s Prince Sanitation's Writ Against State of Bihar in CWJC No. 17202 of 2023, Arising From Rejection of a Delayed Appeal Under Section 107(4) of the BGST Act
Facts of the CaseM/s Prince Sanitation, a proprietorship of Prashant Kumar located at Saharsa, Bihar, filed CWJC No. 17202 of 2023 before the Patna High Court challenging an appellate order that rejected its appeal solel...
Delayed GST Appeal Dismissed but Liberty Reserved Pending Amnesty Notification: Patna High Court Declines to Condone Four-Month Delay Beyond Extended Limitation in M/s Koshi Traders v. State of Bihar (CWJC No. 8945 of 2023), Citing 52nd GST Council Recommendation
Facts of the CaseM/s Koshi Traders, through its proprietor Mohammad Ziaul Hoda, of Simri Bakhtiyarpur, District Saharsa, Bihar, filed Civil Writ Jurisdiction Case No. 8945 of 2023 before the Patna High Court against an a...
Constitutional Challenge to Section 16(4) ITC Time Limit Not Pressed: Karnataka High Court Disposes of Basavaraj Shivappa Rayapur's Writ Petition Against GST Audit Report in WP No. 101526 of 2023 (T-RES), With Liberty to Pursue Statutory Appeal
Facts of the CaseShri Basavaraj Shivappa Rayapur, proprietor of M/s. Shri Devi Stone Crusher Industries, Gadag (GSTIN: 29AIUPR5893G1Z6), filed WRIT PETITION NO. 101526 OF 2023 (T-RES) before the High Court of Karnataka, ...
Input Tax Credit Denial Over GSTR-1/GSTR-2A Mismatch Set Aside: Kerala High Court Applies CBIC Circular No.183/15/2022-GST to Remand Lajeesh Babu's Claim Against State of Kerala in WP(C) No. 33214 of 2023, Subject to 10% Pre-Deposit
Facts of the CaseLajeesh Babu, proprietor of E B S Cranes & Transports, Poonithura, Ernakulam, a registered dealer under the Central Goods and Services Tax (CGST) Act and the State Goods and Services Tax (SGST) Act, file...
Refund Order Challenge Declined for Availability of Alternative Remedy: Orissa High Court Relegates M/s Sree Metaliks Ltd to Statutory Revision Against Commissioner of CT & GST, Odisha in W.P.(C) No. 35037 of 2023, Without Adjudicating the Merits of the Refund Claim
Facts of the CaseM/s Sree Metaliks Ltd., represented by Senior Advocate Mr. S. Ray along with Mr. K.K. Sahoo, filed W.P.(C) No. 35037 of 2023 before the Orissa High Court challenging an order dated 16.09.2023 (Annexure-1...
Writ Appeal Withdrawn Without Prejudice to Statutory Appellate Remedy: Kerala High Court Permits M/S. Ramada to Withdraw Challenge to State GST Department Proceedings in WA No. 1937 of 2023, Arising From Dismissal of Writ Petition Against GST Intelligence Squad and Luxury Tax Officers at Alappuzha
Facts of the CaseM/S. Ramada, a business entity situated at Punnamada, Alappuzha, represented through its authorised signatory Bonny Aloysius, filed WA No. 1937 of 2023 before a Division Bench of the Kerala High Court, c...
Attachment Order Withdrawn by Department Renders Challenge Infructuous: Orissa High Court Disposes of Writ Petition as Not Pressed in M/s. Maa Naba Durga Construction vs The Commissioner, CT & GST, Odisha, Cuttack and Others (WP(C) No.33951 of 2023), Leaving GST Attachment Dispute Unadjudicated on Merits
Facts of the CaseM/s. Maa Naba Durga Construction, a construction firm registered under GST, approached the Orissa High Court at Cuttack by way of a writ petition challenging an order of attachment passed against it by t...
Assessment Order Set Aside for Missing Mandatory Rule 142(1A) Intimation: Andhra Pradesh High Court Allows M/S. New Morning Star Travels' Challenge Against Deputy Commissioner (ST), Audit and Others in WRIT PETITION NO. 12850 OF 2022, Directs Fresh Tax Intimation
Facts of the CaseNote on case caption: The judgment text shows M/S. New Morning Star Travels (represented by its Managing Partner, P. Srinivasa Rao, Vijayawada, Krishna District, Andhra Pradesh) as the petitioner, and th...