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M/s. Bikram Enterprises vs Additional Commissioner (Appeals), CGST, CX & Customs, Bhubaneswar & Another — Delay under Proviso to Rule 23 of CGST Rules Condoned; GST Portal Directed to Be Opened for Filing Return Subject to Payment of Tax, Interest, Late Fee and Penalty
Facts of the
CaseM/s. Bikram Enterprises approached the High Court
of Orissa in W.P.(C) No. 25343 of 2022. The matter concerned delay on the part
of the Petitioner in invoking the proviso to Rule 23 of the Central Goo...
M/s. Capital Enterprisers vs Union of India & Others: Orissa High Court Disposes TRAN-1/TRAN-2 Writ Petition as Not Pressed in View of Filco Trade Centre Relief and Circular No. 180/12/2022-GST
Facts of the
CaseM/s. Capital Enterprisers filed W.P.(C) No. 34629
of 2020 before the High Court of Orissa at Cuttack seeking reliefs in relation
to the transitional credit mechanism under GST.During the hearing, lear...
M/s Pankaj Kumar Mishra vs State of Bihar & Ors. – Patna High Court Sets Aside Ex Parte GST Demand Under Section 74 of BGST Act for Violation of Natural Justice
Facts of the
CaseThe petitioner, M/s Pankaj Kumar Mishra, an
individual firm, challenged proceedings arising from a tax demand under Section
74 of the Bihar Goods and Services Tax Act, 2017.The Assistant Commissioner ...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. – TRAN-1 Can Be Filed or Revised Electronically in View of Supreme Court Order in Union of India vs Filco Trade Centre Pvt. Ltd. | Transitional Credit under Section 140 of CGST Act
Facts of the
CaseThe Delhi High Court was dealing with a batch of
writ petitions concerning the filing or revision of Form GST TRAN-1
electronically. The matters included petitions filed by Sunrise Autoworld Pvt.
Ltd...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. – Delhi High Court Allows Filing/Revising of GST TRAN-1 in View of Supreme Court Ruling in Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of CGST Act, 2017 Read with Rule 117 of CGST Rules, 2017
Facts of the
Case
Sunrise Autoworld Pvt. Ltd. had approached the Delhi High Court by
filing W.P.(C) 1420/2020.
The Court was simultaneously dealing with connected writ petitions
involving:
Rehau Po...
M/s Gopal Jewellery & Another vs Commissioner of CT & GST, Odisha & Others – Orissa High Court Grants Protection from Coercive Recovery on Further 10% Deposit During Pendency of Second Appeal
Facts of the
CaseThe Petitioners, M/s Gopal Jewellery & Another,
approached the High Court of Orissa challenging the order dated 4 January 2022
passed by the Commissioner of CT & GST, Odisha.By the impugned or...
M/s Gardenia Newtech Developers LLP vs Union of India & Ors. – Patna High Court Quashes Ex Parte GST Assessment and DRC-07 Demand for Violation of Natural Justice | Sections 73/74 & 107(6)(b) of CGST/BGST Act, Rules 100 and 142
Facts of the
CaseThe petitioner, M/s Gardenia Newtech Developers
LLP, approached the Patna High Court challenging the assessment orders dated
05.02.2021 and 06.02.2021 passed for Financial Year 2019-20. The assessment...
Sunrise Autoworld Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Anr. — Delhi High Court Permits Electronic Filing/Revising of TRAN-1 in View of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017
Facts of the
CaseThe petitioners had instituted writ petitions
before the Delhi High Court concerning the filing and/or revision of FORM
GST TRAN-1 electronically through the common GSTN Portal.During the hearing, lea...
P. Balaji vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations; Recovery Stayed Pending Disposal of Objections
Facts of the
CaseThe petitioner, P. Balaji, was carrying on quarry operations
after obtaining the necessary licence/permit under the Tamil Nadu Minor Mineral
Concession Rules, 1959. The quarry permission was granted f...
N. Govindasamy vs Commissioner / Additional Chief Secretary, Commercial Tax Department & Another – GST on Seigniorage Fee for Quarry Operations and Challenge to Notice under Article 226
Facts of the
CaseThe petitioner, N. Govindasamy, was carrying on quarry
operations after obtaining the necessary licence/permit under the Tamil Nadu
Minor Mineral Concession Rules, 1959. The permit was granted for a p...