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Kerala High Court Directs Time-Bound Consideration of Works Contractor's Representation Seeking Reimbursement of GST Burden Arising on a Pre-GST Contract — M/s Span Constructions vs State of Kerala (WP(C) No. 29817 of 2021)
Facts of the Case
Petitioner, M/s Span Constructions, a works contractor, had carried out contract work for the 3rd respondent (Superintending Engineer, PWD Buildings) and completed the same on 26.03.2018. GST came to b...
Calcutta High Court Directs GST Authority to Complete Pending Investigation and Pass a Reasoned Order Within Ten Weeks on Blocking of Electronic Credit Ledger — Mohammed Shahzada vs Union of India & Ors. (WPA 4206 of 2022)
Facts of the Case
Petitioner Mohammed Shahzada was aggrieved by the action of the respondent State GST authority in blocking his Electronic Credit Ledger, and further by the authority's failure to complete the underlyin...
Punjab and Haryana High Court Dismisses Anticipatory Bail and CBI-Transfer Plea, Holding Self-Styled 'Whistle-Blowers' Concealed Their Own Role in a Rs.7-Crore Fake ITC Racket — Manjit Kumar and Others vs Superintendent of CGST Commissioner (CRM-M-5343-2022)
Facts of the Case
Petitioners Manjit Kumar and Hardeep Singh sought anticipatory bail (CRM-M-5343-2022), apprehending arrest pursuant to summons under Section 70 of the Central Goods and Services Tax Act, 2017 in an inv...
Telangana High Court Holds Erroneously-Paid IGST Cannot Be Adjusted Against CGST/SGST, Disagrees With Kerala HC; Directs Compliance With Show Cause Notice, Permits Separate Refund — OLA Fleet Technologies vs Union of India (Writ Petition No. 4210 of 2021)
Facts of the Case
The petitioner, OLA Fleet Technologies Pvt. Ltd., a registered person under the Telangana State Goods and Services Tax Act, leases passenger transport vehicles on rental basis to drivers across differe...
Gujarat High Court Quashes Cancellation of GST Registration and Appellate Rejection for Reliance on Undisclosed Spot-Visit Report, Holds Violation of Natural Justice; Orders Automatic Restoration of Registration — Khodiar Export Import vs State of Gujarat (R/Special Civil Application No. 5220 of 2022)
Facts of the Case
The first writ applicant, Khodiar Export Import, is a proprietary concern engaged in trading tobacco and tobacco products at Borsad, District Anand; the second applicant is its proprietor. The firm was...
Andhra Pradesh High Court Sets Aside Time-Barred Rejection of GST Appeal, Applies Supreme Court's COVID Limitation Extension; Remands Section 107 Penalty Dispute — Jam and Jelly Manufacturer vs CBIC (Writ Petition No. 1612 of 2022)
Facts of the Case
The petitioner, a private limited company engaged in the manufacture of jams and fruit jellies, was registered under the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh State Goods and ...
Gauhati High Court Directs Issuance of Renewed Notice and Fresh Hearing in GST Recovery Case After Department Fails to Prove Service of Prior Notices on Assessee — Dabjit Gogoi vs Union of India (WP(C)/1521/2022)
Facts of the Case
Dabjit Gogoi, a GST assessee, instituted this writ petition before the Gauhati High Court seeking interference in a recovery proceeding initiated by notice dated 04.01.2022 issued by the Assistant Comm...
Patna High Court Quashes Ex Parte Section 73(9) BGST Demand Rejecting Input Tax Credit for Want of Natural Justice; Remands for Fresh Decision on 20% Pre-Deposit — M/s Lovely Construction vs Union of India (CWJC No.4066 of 2022)
Facts of the Case
M/s Lovely Construction, a sole proprietorship registered under GSTIN 10BTJPS7434R2ZZ, was assessed by the Assistant Commissioner of State Taxes, Patna Central, Patna West, for the tax period 2018-19. ...
Calcutta High Court Dismisses Writ Against Section 129(3) WBGST Detention Order on Availability of Alternative Appellate Remedy, Leaves Merits Open — Shree Shyam Inorganics Pvt. Ltd. vs State of West Bengal (WPA 4704 of 2022)
Facts of the Case
Shree Shyam Inorganics Pvt. Ltd. and another petitioner challenged an order dated 16.02.2022 passed under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017, directing them to pay the a...
Patna High Court Quashes GST Appellate Order Rejecting ITC Claim Without Considering Invoices as Violative of Natural Justice; Remands Section 73 BGST Demand for Fresh Decision — M/s Singh Enterprises vs State of Bihar (CWJC No.4029 of 2022)
Facts of the Case
M/s Singh Enterprises, a proprietorship registered under GSTIN 10ADLPK6747J1ZE, was subjected to an assessment under Section 73 of the Bihar Goods and Services Tax Act, 2017 for the tax period April 20...