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M/s Devi Bai vs Union of India & Ors. – Rajasthan High Court Sets Aside GST Registration Cancellation and Time-Barred Appeal Rejection; Directs Appeal to Be Decided Without Limitation Bar in View of Article 21
Facts
of the CaseThe
petitioner, M/s Devi Bai, through its proprietor Devi Bai, was a dealer
registered under the GST Act. The competent authority cancelled the
petitioner’s GST registration by an order dated 16 Ma...
Anand Oil Industries vs Joint Commissioner (General) — GST Transitional Credit Through TRAN-1/TRAN-2 | Section 140 of CGST Act, 2017 Read with Rule 117
Facts of the CaseThe writ petition concerned the petitioner’s claim for
availing Transitional Credit while migrating to the Goods and Services Tax
regime.Anand Oil Industries, represented by its proprietrix,
a...
M/s D.M. Traders vs Union of India and Another – Allahabad High Court Declines Interference with GST Registration Cancellation Show Cause Notice Alleging Invoice Without Supply and Wrongful ITC; Directs Reply to Notice | Sections 129(1)(b) and 107 of CGST/UPGST Act
Facts
of the CaseThe
petitioner, M/s D.M. Traders, approached the Allahabad High Court challenging a
show cause notice dated 18.08.2022. Through the said notice, the petitioner was
called upon to explain why proceedi...
Anand Oil Industries vs Joint Commissioner (General) & Others: GST Transitional Credit Through TRAN-1/TRAN-2 | Section 140 of CGST Act | Kerala High Court Case Law
Facts of the CaseThe petitioner, Anand Oil Industries, represented by its
proprietrix Smt. Noby Leela, approached the High Court of Kerala in connection
with the availment of Transitional Credit while migrating from th...
P.M. Paul vs State Tax Officer & Others – Kerala High Court Rejects Restoration of Appeal Withdrawn to Avail Amnesty Scheme After Failure to Comply With Scheme Terms | WA No. 1439 of 2022
Facts of the CaseThe appellant, P.M. Paul, had filed an appeal before the Joint
Commissioner (Appeals). Subsequently, with a view to availing the benefit of
the Amnesty Scheme operated by the respondent-State, the appe...
Samdani Automobiles Private Ltd. vs Goods and Service Tax Council & Others – Rajasthan High Court Disposes of GST TRAN-1/TRAN-2 Transitional Credit Petition in View of Supreme Court Directions for Reopening GST Portal
Facts
of the CaseSamdani
Automobiles Private Ltd., Bhilwara, approached the Rajasthan High Court by
filing D.B. Civil Writ Petition No. 4376/2020 against the Goods and Service Tax
Council, the Commissioner of Central...
Ratnambar Kaushik vs Union of India – Rajasthan High Court Denies Regular Bail in Alleged ₹15.57 Crore GST/Tax Evasion Case Under Sections 132(1)(a), 132(1)(h), 132(1)(k), 132(1)(l) Read with Section 132(5) of the CGST Act, 2017 and Section 439 CrPC
Facts
of the CaseThe
accused-petitioner, Ratnambar Kaushik, filed an application under Section 439
of the Code of Criminal Procedure, 1973 seeking regular bail in a case arising
out of Complaint Case No. DGGI/INT/COM...
M/s Chromotolab and Biotech Solutions vs Union of India — Gujarat High Court: Online GST Refund Filing Date Governs Section 54 Limitation; Circular Cannot Override Statute; Re-Credit of ₹3,37,076 with 9% Interest Ordered
Facts
of the CaseThe
petitioner, M/s Chromotolab and Biotech Solutions, was engaged in
trading and clearance of finished excisable goods, including analytical
instruments and consumables such as mass spectroscopy pro...
GST Case Law: Petitioner vs Assistant Commissioner, State Tax, Pithoragarh, Sector-1 — Section 107 of the Uttarakhand GST Act, 2017 | Commissioner Not an Adjudicating Authority; Restoration of Cancelled GST Registration to Be Considered Liberally
Facts of the CaseThe petitioner approached the High Court by filing WPMS No.
2593 of 2022 challenging multiple proceedings relating to cancellation of GST
registration and rejection of the request for revocation of suc...
VTS Steels vs Assistant State Tax Officer – Kerala High Court Directs Release of Detained Goods and Conveyance on Bank Guarantee under Section 129(1)(c) of CGST/SGST Act
Facts
of the CaseThe
petitioner, VTS Steels, was subjected to proceedings under Section
129 of the CGST/SGST Act, 2017 in relation to detained goods and the
conveyance transporting such goods.The
petitioner’s grie...