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C. Prasannakumaran Unnithan vs GST Council & Ors. – Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Re-filing of TRAN-1/TRAN-2 for Transitional Input Tax Credit under Section 140 of the CGST Act, 2017
Facts of the Case
The
petitioners were registered taxpayers who migrated from the pre-GST
indirect tax regime to the GST regime.
They
intended to carry forward eligible input tax credit through Form...
Siemens Ltd. vs Union of India & Ors. | Bombay High Court Directs CBIC to Clarify Transitional ISD Credit Distribution under Section 140 of the CGST Act, 2017 Following Filco Trade Judgment
Facts of the Case
The
petitioners possessed accumulated Input Service Distributor (ISD)
credit under the pre-GST indirect tax regime.
After
the implementation of GST, the petitioners attempted to di...
M/s. Sri Janani Packaging vs Commissioner of Commercial Taxes & Others – Madras High Court | Restoration of GST Registration Cancelled for Non-Filing of Returns | Section 29(2) of the Tamil Nadu GST Act, Article 226 of the Constitution of India
Facts of the CaseThe petitioner, M/s. Sri Janani Packaging, was a
registered GST dealer engaged in business under GST Registration No.
33CFWPK8802H1Z2. The petitioner regularly purchased materials from registered
and ...
Uday Kumar R vs State of Karnataka – Karnataka High Court Denies Anticipatory Bail in GST Officer Impersonation, Cheating, Extortion & Custodial Interrogation Case under Sections 384, 420, 419 IPC & Section 438 CrPC
Facts of the CaseThe complainant, a partner of a Mumbai-based printing firm,
had sent an old printing machine to Bengaluru for repairs through a transport
vehicle. While the vehicle was halted near Dabaspet, two person...
Kumar Chandan vs State of West Bengal & Others – Calcutta High Court Directs Immediate Release of Detained Coal Truck, Holds Mere Suspicion Cannot Justify Detention Without Conclusive Evidence | WPO 2441 of 2022 | Article 226 of the Constitution of India
Facts of the Case
The
petitioner was transporting a consignment of coal from Nagaland to
Madhepura, Bihar.
The
truck was detained by the authorities of the State of West Bengal at the
Assam–...
Nirmal Kumar Mahaveer Kumar vs Commissioner of Central Goods and Services Tax & Another – Delhi High Court Sets Aside GST Penalty for Expired E-Way Bill, Orders Fresh Hearing Considering Sections 129(3) & 126 of the CGST Act, 2017
Facts of the CaseThe petitioner challenged the appellate order dated
31.12.2021 whereby the Appellate Authority upheld the tax and penalty imposed
by the Assistant Commissioner under Section 129(3) of the CGST Act.The ...
M/s. Inscape Design Solutions (P) Ltd. vs Assistant Commissioner (WC), State GST Department – Kerala High Court Sets Aside KVAT Assessment on Turnover Suppression Based on Modified Penalty Order | Sections 25(1), 66 & 67(1)(c) of the Kerala Value Added Tax Act, 2003
Facts of the CaseThe petitioner, M/s. Inscape Design Solutions (P) Ltd.,
was a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act),
engaged in the execution of works contracts. The Assessing Authori...
Tvl. A.S. Lakshmi vs Superintendent of CGST & Anr. – Madras High Court Allows Revival of Cancelled GST Registration Despite Delay Due to COVID-19, Applying Section 30 of the CGST Act, 2017 and Principles of Natural Justice
Facts of the CaseThe petitioner, Tvl. A.S. Lakshmi, is a registered
dealer engaged in the business of crackers and fireworks under the Central
Goods and Services Tax Act, 2017. The GST registration of the petitioner wa...
Bharat Diesel and Automotives vs Union of India & Ors. – Rajasthan High Court Disposes GST TRAN-1/TRAN-2 Transitional Credit Writ Petition in View of Supreme Court Directions Reopening GST Portal | Transitional Credit | GST | TRAN-1 | TRAN-2
Facts of the CaseThe petitioner, Bharat Diesel and Automotives, filed
a writ petition before the Rajasthan High Court seeking relief concerning the
filing of GST TRAN-1 and TRAN-2 forms for claiming Transitional Input
...
M/s. [Petitioner] vs Assistant Commissioner (ST), Hindupur Circle & Others – Andhra Pradesh High Court Sets Aside GST Assessment Order Passed Without Personal Hearing in Violation of Principles of Natural Justice | Section 73 of the CGST/APGST Act, 2017 & Article 226 of the Constitution of India
Facts of the CaseThe Petitioner filed the present Writ Petition challenging
the assessment order dated 11.05.2022 passed by the Assistant
Commissioner (State Tax), Hindupur Circle, under Section 73 of the GST Act,
201...