Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Gauhati High Court Directs Restoration Route for GST Registration Cancelled Under Section 29(2)(c) for Non-Filing of Returns, Subject to Compliance With Rule 22(4) CGST Rules, in Sanjoy Nath vs Union of India and 2 Others (WP(C)/6366/2023)
Facts of the Case
The petitioner, Sanjoy Nath, sole proprietor of a firm in his own name, was registered as a dealer under the Central Goods and Services Tax Act, 2017, and was issued a registration certificate in Form ...
Calcutta High Court Dismisses Writ Petition Filed In-Person by the Petitioner Against the Directorate General of GST Intelligence, Finding No Merit, in Kanishk Sinha vs Directorate General of GST Intelligence and Another (WPA 27954 of 2023)
Facts of the Case
The petitioner, Kanishk Sinha, appeared in person before the Calcutta High Court in WPA 27954 of 2023, filed against the Directorate General of GST Intelligence and another respondent. The matter was l...
Jammu and Kashmir and Ladakh High Court Directs the Appellate Authority to Entertain a Delayed GST Appeal by Effectively Condoning the Limitation Period Under Section 107 of the J&K GST Act in Naat Traders vs Union of India and Others (WP(C) 3002/2023)
Facts of the Case
The petitioner, Naat Traders, approached the High Court of Jammu & Kashmir and Ladakh at Srinagar in WP(C) 3002/2023 against an order impugned in the writ petition, for which an appeal lies before the ...
Kerala High Court Dismisses Writ Appeal Against Section 130 GST Confiscation Order, Holds Disputed Questions of Fact Cannot Be Adjudicated Under Article 226 in Fasalurahman P.T. vs Deputy Enforcement Officer, State GST Department (WA No. 2075 of 2023)
Facts of the Case
The appellant, Fasalurahman P.T., aged 39, is the proprietor of National Enterprises, Palakkad, Kerala. He had filed WP(C) No. 38396/2023 before the Kerala High Court seeking to quash Ext.P6, a confisc...
ITC Denial on Fake Invoices From Non-Existent Suppliers Upheld Following Ecom Gill Ratio: Allahabad High Court Dismisses Writ on Alternative Remedy in M/S Universal Enterprises v. Union of India (WRIT TAX No. 1015 of 2023)
Facts of the Case
The petitioner, M/S Universal Enterprises, a proprietorship engaged in trading mild steel scrap, bars, rods and related ferrous items, registered under GST since 19.09.2017, challenged an order dated 2...
Punjab and Haryana High Court Disposes of Writ Petition Directing Refund of GST Penalty Wrongly Deposited Under Wrong Registration Before Release of Confiscated Goods and Conveyance in Sonu and Another vs Financial Commissioner (Taxation), Punjab and Another (CWP-25691-2023)
Facts of the Case
The petitioners, Sonu (petitioner No.1, proprietor of M/s Mitansh Enterprises) and Deepak Kumar (petitioner No.2), approached the Punjab and Haryana High Court under Articles 226 and 227 of the Constit...
Constitutional Challenge to Section 16(4) ITC Time Limit Not Pressed: Karnataka High Court (Dharwad Bench) Relegates Petitioner to Statutory Remedy With Extended Limitation in M/S. Sangamesh Note Book Industries v. Commercial Tax Officer (WP No. 104399 of 2023)
Facts of the Case
The petitioner, M/S. Sangamesh Note Book Industries, represented by its proprietor Sadanand K. Javalagi (GSTIN 29BROPJ5328N1ZO), filed a writ petition before the Karnataka High Court, Dharwad Bench, qu...
Retrospective Section 50 CGST Interest Amendment Ignored By Appellate Authority: Calcutta High Court Sets Aside Order and Remands for Fresh Consideration in M/S. AD North East Air Cargo Private Limited and Anr vs The Joint Commissioner, West Bengal GST, Large Taxpayer Unit and Ors (MAT/2374/2023)
Facts of the Case
The appellants, M/S. AD North East Air Cargo Private Limited and another, filed an intra-court appeal against an order dated 04.12.2023 in WPA 23793 of 2023, by which their writ petition challenging an...
Natural Justice Plea Rejected Where DRC-01 Notice Was Duly Served: Kerala High Court Directs Statutory Appeal Against Section 73 Assessment in M/S. N.T.K. Jewellers v. Assistant Commissioner, State Goods and Services Tax Department (WP(C) No. 15680 of 2023)
Facts of the Case
The petitioner, M/S. N.T.K. Jewellers, Manjeri, Malappuram, represented by its Managing Partner K. Jaleel, challenged Ext.P5 assessment order passed by the Deputy Commissioner of State Tax under Sectio...
Reliance on Undisclosed Departmental Notifications to Deny Royalty-Related GST Relief Violates Natural Justice: Orissa High Court Quashes Section 74 Demand in M/s. Royal Granite vs The Deputy Commissioner of CT & GST, Ganjam-I Circle, Ganjam & Ors. (W.P.(C) No.30711 of 2023)
Facts of the Case
The petitioner, M/s. Royal Granite, Ganjam, a proprietorship engaged in decorative stone mining under the Orissa Minor Minerals (Concession) Rules, 2014 and registered under GSTIN 21AESPN0157K1ZD, paid...