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Sujay Maitra vs State of Odisha – Bail Granted in Bogus ITC Fraud Case under Section 132 of the Odisha GST Act, 2017 | Orissa High Court
Facts of the CaseThe petitioner, Sujay Maitra, filed his second bail
application under Section 439 of the Code of Criminal Procedure after
being arrested in connection with offences under Section 132(1)(b), Section
13...
Commissioner, Central GST and Central Excise vs M/s Raghunath International Ltd. — Clandestine Removal Demand Cannot Be Sustained Solely on Retracted Statements and Uncorroborated Third-Party Records | Sections 14, 9D and 35G of the Central Excise Act, 1944
Facts of the
CaseThe Revenue
filed a batch of connected appeals under Section 35G of the Central Excise Act,
1944 against the order dated 18 January 2022 passed by the Customs, Excise and
Service Tax Appellate Tribun...
Rajasree Motors Pvt. Ltd. & Others vs Union of India & Others – Kerala High Court: TCS Collected Under Income-tax Act Not Includible in GST Taxable Value on Sale of Motor Vehicles | Section 15(2) of CGST Act
Facts of the CaseThe Petitioners, namely Rajasree Motors Pvt. Ltd.,
Manikandan Automobile Pvt. Ltd. and Manikandan Motor Pvt. Ltd., approached
the Kerala High Court by filing WP(C) No. 4868 of 2019.The writ petition ra...
Aruna Gaind Mridula Gaind vs State of Haryana and Another — GST Registration Cancellation Revoked During Writ Proceedings; Section 30 of CGST/HGST Act, 2017 Read with Rule 23
Facts of the
CaseThe petitioner’s GST registration had been
cancelled by an order dated 29.07.2021.Thereafter, on 15.09.2021, the petitioner filed an
application seeking revocation of cancellation of GST registratio...
Mind Mart vs State of Odisha & Another – Orissa High Court Sets Aside Blacklisting Order for Violation of Natural Justice; Premature Police Complaint Could Not Justify Adverse Inference | Articles 226 & 227 of the Constitution of India
Facts of the CaseThe Petitioner, Mind Mart, approached the Orissa High
Court challenging an order by which the Petitioner firm had been blacklisted
from providing manpower in Jajpur District.The background of the dispu...
M/s National Scrap Traders vs State of Gujarat – Gujarat High Court | Section 83 of the CGST Act | Challenge to Provisional Attachment of Bank Accounts; Petition Withdrawn After State Lifted Attachment
Facts of the
CaseThe petitioner, M/s
National Scrap Traders, approached the Gujarat High Court challenging the
provisional attachment of its bank accounts by the State tax authorities. The
petitioner sought a writ of...
Shri M.N. Kumar vs Principal Commissioner of Central Tax — Karnataka High Court Quashes Delayed Adjudication Order for Violation of Natural Justice and CBEC Circular dated 10.03.2017
Facts of the
CaseThe petitioner, Shri M.N. Kumar, approached the
Karnataka High Court challenging Order-in-Original No. 20/2021-22 dated
17.12.2021 passed by the Principal Commissioner of Central Tax.A Show Cause Noti...
Popular Motor World Pvt. Ltd. vs Union of India & Others: TCS Under Income-tax Act Not Includible in Taxable Value for GST Under Section 15(2) of CGST Act | Kerala High Court
Facts of the Case
Popular Motor World Pvt. Ltd., engaged in the business of
sale of motor vehicles, approached the Kerala High Court raising the question
whether amounts collected as Tax Collected at Source (TCS) un...
Prakash Kumar vs State of Bihar – Patna High Court Quashes Ex-Parte GST Assessment Orders Passed Without Opportunity of Hearing | Section 74 of the Bihar GST Act, 2017 | Principles of Natural Justice
Facts of the CaseThe petitioner challenged two assessment orders passed by the
Assistant Commissioner, State Tax, Motihari Circle under Section 74 of the
Bihar Goods and Services Tax Act, 2017 along with the cons...
Mrs V A Nirmala Mary vs Union of India & Others – GST Proceedings Initiated Against Deceased Person Set Aside for Fresh Reconsideration | Articles 226 & 227 of the Constitution of India
Facts of the
CaseThe petitioner, Mrs V A Nirmala Mary, approached
the High Court of Karnataka under Articles 226 and 227 of the Constitution of
India seeking quashing of the following proceedings issued by Respondent ...