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E-Way Bill Part-B Left Blank: Allahabad High Court Upholds Section 129(3) CGST Act Penalty Against M/S Millennium Impex Pvt. Ltd. for Unexplained Non-Compliance During Interception of Goods at Agra, Dismissing Writ Tax No.721 of 2020
Facts of the Case
M/S Millennium Impex Pvt. Ltd., a registered company holding GSTIN No. 07AACCM3279J1Z8 and dealing in metal-seated zero-leakage Ball Valves, supplied a Rotor Assembly Elmo and Complete Assy-CL 3001 to ...
Delayed GST Appeal Revived: Patna High Court Extends the Benefit of CBIC Notification No.53/2023-Central Tax to Pramod Kumar Mehta Despite Assessment Order Predating the Notification's Cut-Off Date, Thereby Allowing Civil Writ Jurisdiction Case No.17214 of 2023
Facts of the Case
The petitioner, M/s Pramod Kumar Mehta, a sole proprietorship firm registered at Katihar, Bihar, through its proprietor Mr. Pramod Kumar Mehta, challenged an appellate order that rejected his GST appea...
Allahabad High Court Quashes GST Penalty Under Section 125 Imposed Despite Petitioner's Timely Compliance with Section 46 Return-Filing Notice, Cites Non-Application of Mind in Rathore Building Material vs Commissioner Of State Tax (WRIT TAX No. 1361 of 2023)
Facts of the Case
The petitioner, M/S Rathore Building Material, was issued a notice dated 28.01.2023 by the department in purported exercise of powers under Section 46 of the GST Act, requiring it to furnish returns wi...
Tripura High Court Permits Withdrawal of Writ Challenging Rs.11 Crore Multi-Year GST Demand Orders, Grants Liberty to Pursue Statutory Appeal Under Section 107 TGST Act in Gemini Distillers vs State of Tripura & Others (WP(C) No.604 of 2023)
Facts of the Case
The petitioner, M/s Gemini Distillers (T) Private Limited, filed a writ petition before the High Court of Tripura at Agartala challenging Demand Orders dated 27.06.2023 (Annexures 6 to 9), covering Fin...
Allahabad High Court Sets Aside Unreasoned GST Registration Cancellation and Appellate Rejection Orders, Remands for Fresh Reasoned Order Citing Natural Justice Requirement in Namo Narayan Singh vs State Of U.P. And 2 Others (WRIT TAX No. 1476 of 2022)
Facts of the Case
The petitioner, M/S Namo Narayan Singh, a proprietorship firm bearing GSTIN 09AJPC0956DIZG engaged in civil construction works for various government departments, challenged before the Allahabad High C...
Orissa High Court Disposes GST Writ Petition Against Commissioner of CT & GST in Terms of Common Batch Order in Pravat Kumar Choudhury Case, No Independent Reasons Recorded, in Himanshu Pradhan vs Commissioner of CT & GST, Odisha & Others (W.P.(C) No.35041 of 2023)
Facts of the Case
The petitioner, Himanshu Pradhan, filed W.P.(C) No.35041 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha, and other opposite parties. The matter was hear...
Kerala High Court Dismisses Malabar Cements' Writ Appeal, Upholds Denial of Transitional Input Tax Credit Under Section 140(5) CGST Act for Failure to Obtain Commissioner's Extension of Limitation Period in M/s Malabar Cements Ltd. vs Assistant Commissioner (WA No.1971 of 2023)
Facts of the Case
The appellant, M/s. Malabar Cements Ltd., a public limited company wholly owned by the Government of Kerala and engaged in manufacture and supply of cement, is a GST assessee that was earlier registere...
Patna High Court Restores GST Appeal Wrongly Rejected for Delay: Bench Directs Assessee to Avail CBIC Notification No.53/2023-Central Tax and Comply with Pre-Deposit Conditions by 31 January 2024 in Sabita Singh vs Union of India & Ors. (CWJC No.15896 of 2023)
Facts of the Case
The petitioner, Sabita Singh, wife of Barun Kumar Singh, resident of Ward-27, Donar Allapatti Ahila, P.S.-Darbhanga, District Darbhanga, filed this writ petition before the High Court of Judicature at ...
Punjab and Haryana High Court Declines Bail in Alleged Forged GST Input Tax Credit Scam Case, Directs Trial Court and Prosecution to Complete Witness Examination Within Three Months in Anupam Singla vs State of Haryana (CRM-M-45698 of 2023)
Facts of the Case
The petitioner, Anupam Singla, filed a petition under Section 439 Cr.P.C. before the High Court of Punjab and Haryana at Chandigarh seeking regular bail in FIR No.13 dated 15.01.2019, registered at Pol...
E-Way Bill Vehicle-Number Mismatch Held Not to Bar Provisional Release: Allahabad High Court Directs Release of Detained Goods and Vehicle Under Rule 140(1) UPGST Rules in M/S TCI Freight vs Assistant Commissioner Sector 4 And Another (Writ Tax No.1302 of 2023)
Facts of the Case
The petitioner, M/S TCI Freight, a division of Transport Corporation of India Limited, engaged in the business of transportation of goods, was engaged by M/s Havells India Limited, Alwar, Rajasthan to ...