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Telangana High Court Grants Fifteen Days to File Appeal Against GST Attachment Order Without Expressing Opinion on Merits, Directs Appeal Not Be Dismissed on Limitation — Kanaka Durga Enterprises vs State of Telangana (W.P. No. 36520 of 2024)
Facts of the Case
The petitioner, M/s. Kanaka Durga Enterprises, Hyderabad, was subjected to demand proceedings issued by the Assistant Commissioner (State Taxes), Medhipatnam Circle, Charminar Division, comprising an o...
Andhra Pradesh High Court Sets Aside Three Unsigned GST DRC-07 Assessment Orders Spanning FY 2018-21, Undercutting DRC-13 Bank Attachment on Canara Bank Account — SD Exports vs State of Andhra Pradesh (W.P. No. 31388 of 2024)
Facts of the Case
The petitioner, M/s. SD Exports, a sole proprietorship at Chimakurthy, Prakasam District, was served with a Summary of Show Cause Notice issued under Section 74 of the APGST Act, 2017 dated 22.10.2021,...
Andhra Pradesh High Court Again Sets Aside GST Assessment Order for Missing Signature and DIN Number; Directs Fresh Assessment After Notice — Sai Power Constructions vs Deputy Assistant Commissioner (ST) (W.P. No. 30778 of 2024)
Facts of the Case
The petitioner, M/s. Sai Power Constructions, a partnership firm based in Vempalli, YSR Kadapa, was assessed under the Goods and Services Tax Act, 2017 for the period 2019-20 through a Show Cause Notic...
Delhi High Court Leaves Open Whether Section 107 CGST Pre-Deposit Can Be Waived; Grants One-Time Four-Week Extension to File Appeal Against Rs. 7.42 Crore ITC Demand — AARN Iron and Steel Private Limited vs GST Officer Ward 64 (W.P.(C) 17631/2024)
Facts of the Case
A Show Cause Notice was issued to the petitioner, AARN Iron and Steel Private Limited, on 20.05.2024 seeking recovery of excess Input Tax Credit (ITC) for FY 2019-20 on three grounds: excess claim on a...
Telangana High Court Sets Aside GST Section 73 Assessment Order for Failure to Consider Petitioner's Written Reply to Show Cause Notice; Remands for Fresh Hearing Without Opinion on Merits — Rajeswara Reddy Avula vs Union of India (W.P. No. 36627 of 2024)
Facts of the Case
The petitioner, M/s. Rajeswara Reddy Avula, Hyderabad, was assessed under Section 73 of the Telangana Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017 for FY 2019-20 vide an ...
Jammu & Kashmir High Court Holds State Excise Duty on Rectified Spirit and GST Are Legally Distinct Levies, Not Double Taxation; Batch of Writ Petitions Disposed With Split Outcome — M/S Cadila Pharmaceuticals Ltd. vs State of Jammu and Kashmir (WP(C) No. 3273 of 2019 & Batch)
Facts of the Case
This batch of twenty writ petitions was filed by pharmaceutical and other industrial units operating in the Union Territory of Jammu and Kashmir, including M/S Cadila Pharmaceuticals Ltd., challenging ...
Andhra Pradesh High Court Sets Aside GST Assessment Order for Want of Signature and DIN Number; Allows Fresh Assessment After Notice — Radha Madhav Automobiles Private Limited vs State of Andhra Pradesh (W.P. No. 31359 of 2024)
Facts of the Case
The petitioner, Radha Madhav Automobiles Private Limited, Vijayawada, was assessed under the Goods and Services Tax Act, 2017 for the period 2017 to 2022 through a Summary of Order in Form GST DRC-07 d...
Andhra Pradesh High Court Holds Flavoured Milk Taxable Under HSN 0402 at 5% GST, Not Heading 2202; Allows Batch of Writ Petitions and Sets Aside DRC-07 Orders — Srichakra Milk Products LLP vs Deputy Assistant Commissioner (ST) (W.P. No. 10296 of 2023 & Batch)
Facts of the Case
This batch of five writ petitions was filed by M/s. Srichakra Milk Products LLP (Eluru, West Godavari District) and M/s. Sangam Milk Producer Company Limited (Guntur District) challenging assessment ...
M/s. Coal Trading Entity vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Exclusion of Limitation Period under Section 54 of the CGST Act, 2017 | W.P. No. 30152 of 2021
Facts of the CaseThe petitioner, engaged in the business of trading coal,
filed a writ petition challenging the rejection of its GST refund applications
submitted for the tax periods July 2017 to March 2018 and April 2...
State Tax Officer & State of Kerala vs. Baiju A.A. & Connected Cases – Kerala High Court Upholds Invalidity of 2018 KVAT Amendment Due to Lack of Legislative Competence After GST; Reassessment Notices Beyond Limitation Quashed | Article 246A of the Constitution of India, Section 25 of the Kerala Value Added Tax Act, 2003, Section 174 of the Kerala Goods and Services Tax Act, 2017 & Constitution (101st Amendment) Act, 2016
Facts of the Case
Multiple
reassessment notices were issued under Section 25 of the KVAT Act for
earlier assessment years.
These
reassessment proceedings relied upon the extended limitation period
...