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Assessee Relief: Andhra Pradesh High Court Quashes GST Audit Report and Consequent Section 73 Show-Cause Notice for Breach of the Mandatory Fifteen-Working-Day Notice Period Under Section 65(3), Remands for Fresh Proceedings in M/s. Vardhaman Gold vs State of Andhra Pradesh and Others (Writ Petition No. 29494 of 2023)
Facts of the Case
The petitioner, M/s. Vardhaman Gold, a proprietorship registered under GSTIN 37ABYPM0979P1ZD and represented by its proprietor Basant Lal Jain, challenged an audit order in Form GST ADT-02 dated 29.09....
GST Assessment Order Set Aside for Non-Receipt of Show Cause Notice During COVID-19 Pandemic: Andhra Pradesh High Court Directs Fresh Form GST DRC-01 Notice and Hearing in Writ Petition No.24431 of 2023 Against Assistant Commissioner, Commercial Tax
Facts of the Case
The petitioner (whose full name is not clearly captured in the available record, represented by Sri Venkatram Reddy Mantur, Advocate) challenged before the High Court of Andhra Pradesh an assessment or...
Delivery Note Not a Valid Substitute for Prescribed Delivery Challan: J&K and Ladakh High Court Dismisses M/S K. Anil Jewellers' Challenge to Section 129 Detention and Penalty on Gold Ornaments Worth Rs.77.96 Lakh (WP(C) No. 2322/2022)
Facts of the CaseM/S K. Anil Jewellers, Jammu, a jewellery business through its proprietor Anil Kumar Bhukhmaria, holding GSTIN 01AHFPB6215Q1ZJ, challenged an order dated 07.01.2020 passed by the State Taxes Officer, Enf...
Delayed GST Appeal Restored on Payment of Pre-Deposit: Patna High Court Allows Benefit of Notification No. 53 of 2023-Central Tax for Filing Belated Appeal Under Section 107 in M/s Mohammad Sakil vs Union of India and Others (CWJC No. 13769 of 2023)
Facts of the CaseM/s Mohammad Sakil, a sole proprietorship firm registered in Purnea, Bihar, had filed an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 (BGST Act) against an order passed under Se...
Procedural Relief: Kerala High Court Permits Payment of Outstanding GST Arrears in Six Equal Monthly Instalments Without Deciding the Merits of the Underlying Demand in Thomas K.J vs State Tax Officer/Assistant Commissioner, Kerala State GST Department and Others (WP(C) No. 28519 of 2023)
Facts of the Case
The petitioner, Thomas K.J, aged 60 years, proprietor of TAAA Enterprises, Poyya, Kodungallur, Thrissur, was assessed to tax under orders dated 26.11.2018 and 25.02.2019 (later modified in 2020) for th...
Delayed GST Appeal Restored Under CBIC Amnesty Notification No. 53/2023 Subject to Pre-Deposit Conditions: Patna High Court Applies Section 107 BGST Act Timelines in Jai Bhagwati Mines vs State of Bihar (CWJC No.16957 of 2023)
Facts of the Case
Jai Bhagwati Mines, a partnership firm based in Gaya, Bihar, acting through its authorised signatory Raman Shyam Singh, filed a writ petition before the High Court of Judicature at Patna challenging th...
Batch Disposal Without Independent Reasoning: Orissa High Court Disposes of Subash Chandra Mohanty's GST Writ Petition Against the State of Odisha and Others in Terms of the Common Pravat Kumar Choudhury Batch Order (W.P.(C) No.28107 of 2023)
Facts of the CaseThe petitioner, Subash Chandra Mohanty, filed a writ petition before the High Court of Orissa at Cuttack against the State of Odisha and others, arising out of proceedings under the Odisha Goods and Serv...
GST Registration Cancellation Quashed for Reliance on an Unserved Show Cause Notice and Unreasoned Order: Allahabad High Court Allows M/S Bhumi Tech India Networking's Writ Following the Chandra Sain Precedent (Writ Tax No. 215 of 2023)
Facts of the CaseM/s Bhumi Tech India Networking, Faizabad, through its proprietor, was a registered assessee under the Uttar Pradesh Goods and Services Tax Act, 2017. Its GST registration was cancelled by order dated 14...
Procedural Disposal: Punjab and Haryana High Court Declines to Exercise Writ Jurisdiction Over a Section 74 CGST Act Notice on Transitional Cenvat Credit, Grants Liberty to File Representation Before Authority in M/s Kool Tech Infra & Logistics vs Union of India and Others (CWP-26339-2023)
Facts of the Case
The petitioner, M/s Kool Tech Infra & Logistics, challenged a notice dated 20.04.2022 issued by the sixth respondent under Section 74 of the Central GST Act, 2017. The notice concerned a closing ba...
Refund of Excess GST on Works Contract Rate Change from 12% to 18%: Chhattisgarh High Court Directs Municipal Corporation Raipur to Decide Contractor's Representation Within 90 Days in Deepak Pandey vs State of Chhattisgarh (WPC No. 5064 of 2023)
Facts of the Case
Deepak Pandey, a Class A civil contractor based in Raipur, Chhattisgarh, filed a writ petition before the High Court of Chhattisgarh, Bilaspur, against the State of Chhattisgarh (through the Department...