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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...
Nissam Abdul Rehiman Kunju & Others vs Inspector of Police (SHO), Karunagapally Police Station & Others: Kerala High Court Permits Review Where Registered Firm Certificate Was Produced in Appeal; Partners’ Right to Carry Out Loading and Unloading in Own Premises Raised
Facts of the CaseThe writ appeal was filed against the judgment of the learned
Single Judge refusing to grant the relief sought by the petitioners on the
ground that there was no registered firm in existence.The appell...
Sri Ashapura Jewellers vs State of Kerala – Kerala High Court Closes Writ Petition After Final Order Under Section 130 of CGST/SGST Act; Liberty Reserved to Challenge Confiscation Order
Facts of the
CaseSri Ashapura Jewellers, represented by its Managing
Partner Sri Umrav Singh, approached the High Court of Kerala by filing WP(C)
No. 28314 of 2022 against the State of Kerala authorities connected wit...
M/s. Kalyan Sarees vs Deputy Commissioner, State GST Department & Others – Kerala High Court Stays Recovery Pending Disposal of Stay Petition in Second Appeal under Kerala VAT Act, 2003
Facts of the
CaseThe petitioner, M/s. Kalyan Sarees,
represented by its Managing Partner, had suffered an order of assessment under
the provisions of the Kerala Value Added Tax Act, 2003.The assessment order was issue...
M/s Priyadarshini Filaments Private Limited vs Union of India & Others: Karnataka High Court Sets Aside Rejection of GST Refund Claim Under Section 54 of CGST Act Where Stock Records, Circulars and Shabnam Petrofils Case Were Not Properly Considered
Facts of the CaseM/s Priyadarshini Filaments Private Limited filed an
application dated 03.04.2019 seeking refund under Section 54 of the CGST Act,
2017. The refund application was processed by the tax authorities and ...
M/s Green Valliey Industries Ltd. vs Union of India & Ors. — Section 140 CGST Act: Meghalaya High Court Allows ₹6.56 Crore CENVAT Credit, Rejects ₹30.74 Lakh TRAN-1 Claim but Sets Aside Entire Penalty Under Section 74
Facts of the
CaseThe petitioner, M/s Green Valliey Industries Ltd.,
challenged an appellate order dated 14 July 2021 arising out of a show-cause
notice dated 31 July 2019. The dispute related to the transitional perio...
M/s Biesse Manufacturing Co. Pvt. Ltd. vs Union of India — Karnataka High Court Disposes Section 140(3)(iv) CGST Transitional Credit Challenge in Terms of Filco Trade Centre Directions
Facts of the CaseM/s Biesse Manufacturing Co. Pvt. Ltd. filed a writ petition
before the High Court of Karnataka challenging the validity and enforceability
of Section 140(3)(iv) of the Central Goods and Services Tax A...
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 asse...