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Karnataka High Court Holds Only 25% Pre-Deposit of Penalty Required Under Proviso to Section 107 CGST Act for Appeal Against Section 129(3) Order; Directs Return of 100% Surety and Bank Guarantee — New Modern Industries vs Commercial Tax Officer (Enforcement)-37 (Writ Petition No.5275/2022 (T-RES))
Facts of the CaseThe petitioner, New Modern Industries, the owner of certain goods, approached the Karnataka High Court under Articles 226 and 227 of the Constitution challenging an order dated 03.03.2022 (Annexure F) is...
Allahabad High Court Orders Immediate Release of Truck Illegally Detained for 18 Months Despite Earlier Quashing of Confiscation Order, Directs Compensation and Imposes Cost on Tax Department — M/S Calcutta South Transport Co. vs State of U.P. (Writ Tax No. 406 of 2022)
Facts of the CaseThe petitioner, owner of truck registration no. HR 55 S 1171, engaged in the business of leasing trucks, had given the vehicle on hire to M/s Aruna Chaleswara Transport Company for carrying goods from De...
Andhra Pradesh High Court Sets Aside Rejection of GST TDS Refund, Remands Matter for Fresh Decision in Light of CBIC Circular on Excess Balance in Electronic Cash Ledger — SIBMOST-TATA Projects Limited (JV) vs Deputy Commissioner (Writ Petition No. 23089 of 2020)
Facts of the CaseThe petitioner, a Joint Venture of SIBMOST-TATA Projects Limited engaged in infrastructure development and registered under GSTIN 37AA0AS5529H1ZZ, was awarded works for Rehabilitation and Upgradation of ...
Andhra Pradesh High Court Upholds Confiscation of Scrap and Vehicle Under Section 130 SGST Act, Holds Sections 129 and 130 Independent of Each Other, But Reduces Fine Amounts on Facts — Unregistered Scrap Dealer vs State Tax Authorities (Writ Petition No. 22975 of 2021)
Facts of the CaseThe petitioner, an unregistered trader dealing in scrap (battery, aluminium, brass and copper scrap) with an annual turnover of about Rs. 20-30 lakhs, was informed by GST officers at the time of rollout ...
Rajasthan High Court Relegates Exporter to Statutory Appeal Under Section 107 CGST Act Over Rejected IGST Refund Claim, Directs Appellate Authority to Decide Within Three Months — M/s. Parag Corporation vs Principal Commissioner, Customs (D.B. Civil Misc. Writ Petition No. 2772/2022)
Facts of the CaseThe petitioner, M/s. Parag Corporation, a proprietorship based in Jaipur engaged in the manufacture and trading of furniture, is registered under the Central Goods and Services Tax Act, 2017 with GSTIN 0...
Tripura High Court Directs Release of Vehicle and Goods Detained for Expired E-Way Bill, Holds Genuine Inter-State Transaction Between Registered Dealers Cannot Be Stopped — Podder & Podder Industries Pvt. Ltd. vs State of Tripura (WP(C) No.285 of 2022)
Facts of the Case
The Petitioner, Podder & Podder Industries Private Limited, engaged in the business of selling construction machinery, sold construction materials to a buyer in Agartala from Silchar, Assam. The goods ...
Orissa High Court Dismisses Anticipatory Bail Application, Holds Allegations of Fake GST Invoices and Fraudulent ITC Claims Require Custodial Interrogation — Rahul Agarwal vs State of Odisha (ABLAPL NO.4308 OF 2020)
Facts of the Case
The Petitioner, Rahul Agarwal, Director of M/s. New Laxmi Steel and Power Private Limited, a company engaged in manufacturing Sponge Iron and TMT Bar through two units, approached the Orissa High Court...
Gujarat High Court Directs Department to Allow GSTR-1 Amendment Marking Deemed Export for Balance Invoices Without Applying Section 37(3) Time Bar — M/S Screenotex Engineers Pvt Ltd vs Commissioner of CGST (R/Special Civil Application No. 9577 of 2020 with 10101 and 10367 of 2020)
Facts of the CaseThe writ applicant No.1, engaged in manufacture and export of textile capital machinery, supplied a textile capital machine to writ applicant No.2 under Invoice No.122 dated 22.06.2019 (total value Rs.29...
Madras High Court Quashes Section 129(3) CGST Penalty Order, Holds Wrong Consignee Address in E-Way Bill Between Head Office and Branch a Mere Technical Breach With No Intent to Evade Tax — Smart Roofing Private Limited vs The State Tax Officer (W.P.(MD) No.5720 of 2022)
Facts of the CaseThe petitioner, M/s Smart Roofing Private Limited, consigned goods from its main place of business at Chennai to its branch office premises at Sastha Mombalan Modern Rice Mill, Chintamani Road, Anuppandi...
Gujarat High Court Restores GST Registration Cancelled for Non-Filing of Returns After Assessee Clears Outstanding Tax, Applying Supreme Court's Covid Limitation Extension — Tahura Enterprise vs Union of India (R/Special Civil Application No. 3442 of 2022)
Facts of the CaseThe petitioners, small-scale traders in iron and steel scrap based in a village in Panchmahal district, were duly registered under the GST Acts. Due to financial and personal difficulties, they could not...