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Madras High Court Sets Aside GST Registration Cancellation for Non-Filing of Returns, Follows Suguna Cutpiece Precedent to Revive Small Trader's Registration in Teju Constructions vs The Commissioner of Commercial Taxes and Another (W.P.(MD) No.29413 of 2023)
Facts of the Case
Teju Constructions, a proprietorship of M. Alagar engaged in contract and construction works (GSTIN: 33AVVP0615R2Z9), challenged the cancellation of its GST registration vide order dated 17.05.2022 (Re...
Kerala High Court Permits Manual Section 107 Appeal Without Limitation Objection Over Denial of Rs.7.43 Lakh Transitional Input Tax Credit in Alpha Drugs vs The Superintendent, Kottayam Range-II Central Tax and Central Excise & Ors (WP(C) No.16507 of 2023)
Facts of the Case
Alpha Drugs, represented by its Managing Partner Sri. Dipu G. Nair, is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services T...
Review Petition Dismissed but Clarification Granted: Kerala High Court Holds No Error Apparent on Record in Alpha Drugs' Case While Clarifying That the Transitional Credit Amount Referenced in the Earlier Judgment Under Form GST DRC-07 Will Not Bind the Petitioner for Any Other GST Demand (RP No.1176 of 2023 in WP(C) No.16507 of 2023)
Facts of the CaseM/s. Alpha Drugs, a partnership represented by its Managing Partner Sri Dipu G. Nair, having its place of business at Gandhinagar, Kottayam, filed a review petition before the High Court of Kerala at Ern...
Bail Condition Relaxed From Weekly to Monthly Reporting: Gauhati High Court Modifies Condition No.1 Imposed on Aditya Jain in the DGGI's Section 132(1)(b) CGST Act Evasion Investigation, Citing Consistent Compliance and Personal Hardship, While Disposing of the Criminal Revision Petition (Crl.Rev.P./449/2023)
Facts of the CaseAditya Jain, son of Sri Ashok Kumar Jain, resident of Kolkata, West Bengal, was granted bail by the Additional Sessions Judge No. 1, Kamrup (M), Guwahati, in BA No. 363/2023, in connection with Case No. ...
Interim Protection Against Coercive GST Recovery Granted: Telangana High Court Restrains Coercive Action Under Garnishee Notice Pending Further Hearing in M/s Smart Sanitary Stores vs Assistant Commissioner (ST), Vidyanagar, Secunderabad and Others (Writ Petition No.7395 of 2026)
Facts of the Case
The petitioner, M/s Smart Sanitary Stores, Hyderabad, represented by its proprietor Ashok Katta, challenged the summary of a show cause notice in Form GST DRC-01 dated 30.05.2022 and the consequent ord...
GST Demand on Banking Services Challenged at Show-Cause Stage: Kerala High Court Declines Interference But Defers Final Order Pending Parallel High Court Rulings in The CSB Bank Ltd. vs Union of India and Others (WP(C) No.40126 of 2023)
Facts of the Case
The petitioner, The CSB Bank Ltd., a banking company registered under the Banking Regulation Act, 1949, was served with a show cause notice (Exhibit P1, No.14/2023-24/GST(ADC), dated 28.09.2023) by the...
Writ Petition Disposed of in Terms of Common Batch Order: Orissa High Court Applies Pravat Kumar Choudhury Ruling in Trilochan Biswal vs The Commissioner of CT and GST, Odisha and Others (W.P.(C) No.21429 of 2023)
Facts of the Case
This is an extremely thin, one-paragraph disposal order. The petitioner, Trilochan Biswal, represented by Mr. R.C. Jena, Advocate, filed this writ petition before the High Court of Orissa at Cuttack ag...
Section 16(4) CGST Act Upheld as Constitutionally Valid: Chhattisgarh High Court Dismisses Challenge to Time Limit for Availing Input Tax Credit, Holding It Does Not Violate Articles 14, 19(1)(g) or 300A in M/s Jain Brothers vs Union of India & Ors. (W.P.(T) No.191 of 2022)
Facts of the Case
The petitioner, M/s Jain Brothers, is a proprietorship firm trading in oils and allied products, registered under the CGST Act, 2017 and the Chhattisgarh GST Act, 2017, bearing GSTIN 22ACJPJ0020A1ZR. F...
Challenge to Summons and Physical Verification of Seized Goods Vehicle Rejected: Karnataka High Court (Kalaburagi Bench) Directs Petitioner to Cooperate With Inquiry in Vajeed Khan Pathan @ Javeedkhan vs State of Karnataka and Others (WP No.203015 of 2023 (T-RES))
Facts of the Case
The petitioner, Vajeed Khan Pathan @ Javeedkhan, owned a goods carrier bearing registration No.KA-51 AA 9027, which was transporting TMT steel bars from Bidar to Narayankhed, Telangana, under an e-way ...
Personal Hearing Under Section 75(4) UP GST Act Is Mandatory Even If Not Requested: Allahabad High Court (Lucknow Bench) Sets Aside Assessment Order and Remits Matter in M/S Brijesh Kumar Singh vs State of U.P. and Another (Writ Tax No.198 of 2023)
Facts of the Case
The petitioner, M/S Brijesh Kumar Singh, through its partner Brijesh Kumar Singh, challenged an assessment order dated 26.12.2022 passed by the Deputy Commissioner, State Tax, Sector-1, Raebareli, for ...