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Union of India & Ors. vs M/s Medreich Limited & Connected Respondents – TRAN-1 Transitional Credit Portal Reopening Dispute Rendered Infructuous in View of Supreme Court’s Filco Trade Order | Section 140 of the CGST Act, 2017 read with Rule 117 of the CGST Rules, 2017 and Section 4 of the Karnataka High Court Act
Facts of the
CaseThe batch of connected writ appeals arose from
orders passed by learned Single Judges of the Karnataka High Court in separate
writ petitions concerning the filing/uploading of TRAN-1 forms. In all
th...
CT & GST Officer, Cuttack-II Circle, Cuttack & Another vs M/s. Simon India Ltd. – Department’s Error in Describing “Final Audit Report” as “Draft Audit Report” Is Not an Error Apparent on the Face of the Court’s Order; Review Petition Dismissed
Facts of the
CaseThe Department filed a review petition before the
High Court of Orissa seeking review of an earlier order passed by the Court. In
the review proceedings, the Department urged that it had wrongly descr...
Sri Apurba Sengupta, Proprietor of M/S. S.G. International vs. The Superintendent, Range-II, Chandannagar Division & Ors. — High Court Allows Physical Filing of GST Appeal Due to Technical or Procedural Impediments under Central Goods and Services Tax Act, 2017
Facts of the Case
The
Petitioner Profile: The petitioner, Sri Apurba Sengupta,
operates as a sole proprietorship under the trade name M/S. S.G.
International.
The
Impugned Situation: The peti...
Harihara Lenka vs State of Odisha & Others – Orissa High Court Directs Commissioner-cum-Secretary to Decide Pending Representation by Reasoned Order After Hearing
Facts of the
CaseThe Petitioner, Harihara Lenka, approached
the High Court of Orissa by filing W.P.(C) No. 14671 of 2022 against the State
of Odisha & Others. The proceedings concerned the Petitioner’s
represen...
M/S. Wave Mechanics Pvt. Ltd. Vs. The Union of India & Others: High Court Directs Revenue to Allow Transitional Credit via GST TRAN-1 in Light of Supreme Court’s Filco Trade Mandate
Facts of the Case
The
petitioner, M/S. Wave Mechanics Pvt. Ltd., is a private limited
company based out of Peenya Industrial Estate, Bengaluru, Karnataka,
represented by its Director, Shri Manish Kuma...
Fazal H.S. vs State Tax Officer & Ors. – Kerala High Court Stays Revenue Recovery Proceedings Pending Final Orders in KVAT Appeals for AY 2013-14 and 2014-15
Facts of the
CaseThe petitioner, Fazal H.S., Proprietor of M/s
Aiswarya Textiles & Readymade, suffered two assessment orders, marked
as Exts. P1 and P2, under the provisions of the KVAT Act, 2003, relating
to the...
China Petroleum Pipe Line Bureau vs State of Bihar — Section 73 of Bihar GST Act, 2017 | Ex Parte GST Appellate Order Quashed for Non-Consideration of Record and Violation of Natural Justice
Facts of the
CaseThe petitioner, China Petroleum Pipe Line Bureau,
approached the Patna High Court challenging the appellate order dated 07.10.2021
passed by the Additional Commissioner of State Tax (Appeal), West Div...
Cauvery Saw Mill Vs. State Tax Officer (Review Cell-1) & Anr: Madras High Court Dismisses Writ Challenging GST ITC Rejection and Assessment Orders Under Section 74, Ruling that Adequacy of Reasons and Disputed Questions of Fact Cannot Be Entertained Under Article 226 When Statutory Remedies Exist
Facts of the Case
Nature
of Business: The petitioner, M/s Cauvery Saw Mill, is a
partnership firm engaged in trading timber procured through local and
international markets, which is subsequently cut ...
Deputy Director, Directorate General of GST Intelligence vs M/s Shri Keshav Cement and Infra Limited & Others – GST Judicial Custody Remand, Arnesh Kumar Guidelines and Subsequent Payment of Tax Liability
Facts of the
CaseThe Deputy Director, Office of the Directorate
General of GST Intelligence, Belagavi Zonal Unit, filed the writ petition
challenging the order dated 02.03.2020 passed by the JMFC-III, Belagavi, in
DG...
Adhunik Traders vs The Deputy Assistant Commissioner (ST)-I — Andhra Pradesh High Court Sets Aside GST Assessment Order for Non-Consideration of Taxpayer’s Objections and Directs Fresh Hearing; Section 155 of CGST/APGST Act
Facts of the
CaseThe petitioner filed the writ petition seeking
issuance of a Writ of Mandamus to declare the Assessment-cum-Penalty-cum-Interest
Order bearing AAO No. DIN 3727092216416 dated 27.09.2022, passed by the...