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Union of India & Others vs M/s Kwality Die Casting Pvt. Ltd. | Karnataka High Court Upholds Reopening of GST TRAN-1/TRAN-2 Portal for Transitional Input Tax Credit in Light of Supreme Court Directions | Writ Appeal Nos. 100177/2022 & 100132/2022
Facts of the CaseThe present writ appeals were filed by the Union of India
and the State Tax Authorities challenging the order passed by the learned
Single Judge in Writ Petition No.104152/2021.The Single Judge had par...
Fridge House Retail Private Limited vs Union of India & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Judgment Allowing Re-filing/Revising TRAN-1 & TRAN-2 for Transitional Input Tax Credit under Section 140 of the CGST Act
Facts of the Case
The
petitioner, Fridge House Retail Private Limited, approached the
Kerala High Court seeking relief regarding the claim of Transitional Input
Tax Credit while migrating to the GST r...
Manmohan Harlalka vs Additional Assistant Director, Directorate of GST Intelligence & Others – Calcutta High Court Holds Challenge to Expired GST Summons Becomes Infructuous; Fresh Summons Must Provide Sufficient Time for Compliance | Section 70 of the CGST Act, 2017
Facts of the CaseThe petitioner filed a writ petition before the Calcutta
High Court challenging a summons dated 27 June 2022 issued by the GST
authorities under the provisions of the CGST Act. The summons directed the...
M/s Venad Associates vs Buildnext Construction Solutions Pvt. Ltd. – Kerala High Court Appoints Sole Arbitrator under Section 11 of the Arbitration and Conciliation Act, 1996 Due to Failure of Consensus in Appointment
Facts of the CaseM/s Venad Associates entered into an agreement with
Buildnext Construction Solutions Pvt. Ltd. on 09.03.2020, under which the
petitioner agreed to function as a "Sale Partner" of the respondent.
Subse...
Commissioner of Central Tax, CGST Delhi East vs Batra Henlay Cables – Delhi High Court Holds Monetary Limit Circular Applies to Refund Interest Appeals; Recall Application Dismissed under Section 35R of the Central Excise Act, 1944
Facts of the CaseThe respondent had deposited ₹25,00,000 during
investigation and also furnished a bank guarantee of an equivalent amount.
After adjudication proceedings, the demand raised by the department was
conf...
M/s. Meera Automobiles & Connected Matters vs. Deputy Commercial Tax Officer & Others – Telangana High Court Permits Withdrawal of VAT, CST & Entry Tax Writ Petitions to Avail One Time Settlement (OTS) Scheme under Article 226
Facts of the CaseMultiple writ petitions were filed before the Telangana High
Court by different dealers challenging various assessment orders, revision
orders, clarification orders, appellate orders, entry tax demands...
A. Zeenath Alikunju vs Federal Bank Ltd. & Ors.: Kerala High Court Holds State Government/SLBC Decisions on Cashew Industry Revival Not Binding on Banks; Borrower May Seek Loan Restructuring or One-Time Settlement – SARFAESI Act, Entry 45 List I of the Constitution of India
Facts of the CaseThe petitioner, A. Zeenath Alikunju, approached the
Kerala High Court challenging the recovery proceedings initiated by Federal
Bank Ltd. under the Securitisation and Reconstruction of Financial
Asset...
Union of India & Ors. vs M/s Annapoorna Motors – Karnataka High Court Upholds Transitional Input Tax Credit (TRAN-1) Relief Following Supreme Court Directions | Section 140 CGST Act & Rule 117 CGST Rules
Facts of the CaseThe respondent, M/s Annapoorna Motors, was unable to
successfully file Form GST TRAN-1 for claiming Transitional Input Tax
Credit due to difficulties associated with the GST portal. The petitioner had
...
Janseer K.A. vs Reserve Bank of India & Union Bank of India – Kerala High Court Grants 18 Monthly Instalments to Repay SARFAESI Loan Dues | Section 13(2) of the SARFAESI Act
Facts of the CaseThe petitioner, Janseer K.A., proprietor of M/s Sky Traders,
had availed two credit facilities from Union Bank of India, namely a Term
Loan and a Cash Credit Loan. Due to financial difficulties, the
p...
Geojit Financial Service Ltd. vs Union of India & Others – Kerala High Court Dismisses Writ Petition as Infructuous in GST TRAN-1 ITC Transition Matter | Transitional Credit under Section 140 of the CGST Act & Rule 117 of the CGST Rules
Facts of the CaseGeojit Financial Service Ltd. filed a writ petition before
the Kerala High Court concerning issues relating to the filing/revision of Form
GST TRAN-1 for claiming transitional Input Tax Credit (ITC). T...