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Kerala High Court Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act and Rule 36(4) of the CGST Rules and Dismisses Writ Appeals Over Denial of Input Tax Credit on GSTR-2A/GSTR-3B Mismatch: Nahasshukoor vs Assistant Commissioner, State GST Department (WA No.1853 of 2023 and WA No.1857 of 2023)
Facts of the Case
The appellants — Nahasshukoor, proprietor of M/s N.S. Metals, Alappuzha, and Ansil Ibrahim, proprietor of M/s Light House, Alappuzha — filed connected writ appeals before the Kerala High Court agai...
Regular Bail Granted in Alleged Fake-Firm GST Evasion Case Under Section 132 of the GST Act: Punjab and Haryana High Court Allows Bail Application Without Commenting on Merits in Vishal vs State of Haryana (CRM-M No.45152 of 2023)
Facts of the Case
The petitioner, Vishal, sought regular bail under Section 439 of the Code of Criminal Procedure, 1973 in connection with FIR No.475 dated 20.10.2020 registered at Police Station Gohana City, District S...
Bombay High Court Holds a State Tax Officer Competent to Block Input Tax Credit Under Rule 86-A of the CGST Rules by Virtue of State-Law Delegation, But Quashes the Order Rejecting the Assessee's Objections Without Reasons: Ashapura Steel Metal vs Union of India and Others (Writ Petition No.8630 of 2023)
Facts of the Case
The petitioner, M/s Ashapura Steel Metal, a proprietorship of Velaram Viraji Choudhary based in Pune and holding GSTIN 27AFKPC7447N1ZX, challenged before the Bombay High Court an order dated 10.03.2023...
Andhra Pradesh High Court Closes Writ Challenge to a GST Show Cause Notice as Infructuous After the Assessment Order Was Passed, Granting Liberty to Pursue the Statutory Remedy: Suryan Granites vs State of Andhra Pradesh and Another (Writ Petition No.41890 of 2022)
Facts of the Case
The petitioner, Suryan Granites, a proprietorship concern represented by its proprietor Mugilaiah Chandrababu of Chittoor, Andhra Pradesh, approached the High Court of Andhra Pradesh at Amaravati seeki...
GST Leviable on Diesel Supplied Free of Cost to a Goods Transport Agency: Chhattisgarh High Court Upholds Advance Ruling and Rejects Constitutional Challenge to Section 101(3) of the CGST Act in M/s Shree Jeet Transport vs Union of India & Ors (WPT No.117 of 2022)
Facts of the Case
The petitioner, M/s Shree Jeet Transport, through its proprietor Arvinder Singh Bhatia, is a registered Goods Transport Agency (GTA) (GSTIN 22AKDPB5992PIZU) engaged in transportation of goods by road. ...
Patna High Court Revives a Limitation-Barred GST Appeal Under the Special Procedure of CBIC Notification No.53/2023-Central Tax, Subject to Compliance with Payment Conditions: M/s Micro Zone vs Union of India and Others (Civil Writ Jurisdiction Case No.15687 of 2023)
Facts of the Case
The petitioner, M/s Micro Zone, a sole proprietorship firm registered at Purnea, Bihar, and represented by its proprietor Amit Kumar, challenged before the Patna High Court the dismissal of its appeal ...
Patna High Court Advances Hearing to Apply CBIC Notification No.53/2023-Central Tax and Restores a GST Appeal Dismissed Solely on the Ground of Delay, Subject to Payment Conditions: M/s Vikash Enterprises vs State of Bihar and Others (Civil Writ Jurisdiction Case No.13293 of 2023)
Facts of the Case
The petitioner, M/s Vikash Enterprises, a proprietorship represented by its proprietor Jayant Kumar Singh of Patna City, moved the Patna High Court against the dismissal of its appeal filed under Secti...
GST Registration Cancellation During COVID-19 Non-Filing Period Set Aside: Gauhati High Court Directs Restoration of GST Registration on Filing of Pending Returns and Payment of Statutory Dues Under Rule 23 of the CGST Rules, 2017 in Binita Borgohain vs Union of India and 4 Ors (WP(C)/5511/2023)
Facts of the Case
The petitioner, Binita Borgohain, a proprietor engaged in the business of executing works contracts, was required to and did obtain registration under the Central Goods and Services Tax Act, 2017. On a...
Patna High Court Sets Aside Dismissal of GST Appeal Filed Beyond Limitation and Restores It by Applying CBIC Notification No.53/2023-Central Tax, Subject to Payment Conditions: M/s Maa Laxmi Traders vs State of Bihar (Civil Writ Jurisdiction Case No.15909 of 2023)
Facts of the Case
The petitioner, M/s Maa Laxmi Traders, a proprietorship firm based at Bhaturoygora, Banka (Bihar), represented by its proprietor Nilesh Kumar, approached the Patna High Court challenging the rejection ...
Show-Cause Notice Not Issued in Regional Language or by Registered Post Vitiates Section 74 GST Demand: Madras High Court Madurai Bench Sets Aside Order in M/s.VJ Enterprises vs The Deputy Commissioner (GST Appeals) (State Tax), Madurai & Tirunelveli and Others (W.P.(MD) No.28471 of 2023)
Facts of the Case
The petitioner, M/s. VJ Enterprises, a scrap purchaser registered under the Tamil Nadu Goods and Services Tax Act, 2017 under GSTIN 33AASFV5385P1Z3, challenged an order dated 03.05.2023 passed by the S...