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M/s. Srawan Lime Product vs State of Odisha – Reassessment Under Section 12(8) of the Orissa Sales Tax Act, 1947 Cannot Be Reopened Solely at the Behest of A.G. Audit Without Independent Application of Mind: Orissa High Court Case Law
Facts of the
CaseThe dispute arose from the reopening of the
petitioner-assessee’s assessment for the year 1998-99 under Section 12(8) of
the Orissa Sales Tax Act, 1947.The Assessing Officer reopened the assessment
...
M/s Maruti Castings vs. Union of India & Others – Adjustment of Prior Tax Deposits Against Provisional Release Bank Guarantee Under Section 67(6) of CGST Act, 2017 Read With Rule 140 of CGST Rules, 2017
Facts of the Case
The
Search & Seizure Action: The Revenue authorities
conducted an investigative raid on the commercial premises of the
appellant, M/s Maruti Castings (Proprietor: Nand Kumar Shar...
M/s. Sidharth Chemicals vs The Deputy Commissioner of Sales Tax & Another – Orissa High Court Directs Processing of Excess Input Tax Credit Refund Application and Passing of Reasoned Order | WP(C) No. 21272 of 2015
Facts of the
CaseThe petitioner, M/s. Sidharth Chemicals,
approached the High Court of Orissa by filing WP(C) No. 21272 of 2015 against
the Deputy Commissioner of Sales Tax and another opposite party.The petitioner so...
LM Wind Power Blades (India) Pvt. Ltd. vs Union of India & Others – GST Authorities Directed to Pay 6% Interest on ₹4.73 Crore Illegally Encashed Bank Guarantees | Sections 54, 56 and 115 of CGST Act
Facts of the
CaseThe petitioner, LM Wind Power Blades (India) Pvt.
Ltd., furnished eight bank guarantees aggregating to ₹4,73,26,512 during
the period from 17.10.2018 to 26.10.2018 as security for release of goods.
...
Dinesh Verma vs. State Tax Officer, State Tax, Dehradun and Another: Maintainability of Appeal Under Section 107 of Uttarakhand GST Act, 2017 Against Non-Adjudicating Authority Orders
Facts of the Case
Petitioner's
Business Status & Registration: The petitioner, Dinesh
Verma, was a registered taxpayer under the Goods and Services Tax (GST)
regime within the state of Uttarakhand...
Sheen Golden Jewels (India) Pvt. Ltd. vs State Tax Officer (IB)-1 & Others — Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Continuation of KVAT Assessment, Reassessment, Penalty and Recovery Proceedings
Facts of the CaseThe appellants were dealers who had approached the Kerala
High Court challenging proceedings initiated or continued by the State Tax
authorities in relation to periods governed by the pre-GST Kerala Va...
GTS Coal Sales Vs. The Directorate General of Goods & Services Tax Intelligence (DGGI) & Ors. (With M/s. Sanjay Udyog Pvt. Ltd. Vs. The Principal Director General, DGGI & Ors.)
Facts of the Case
Business
Operations: The petitioner in W.P.(T) No. 1539 of 2021
(GTS Coal Sales) is a proprietary concern engaged in material management
and transport contracting. The petitioner in ...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validity of Post-GST Proceedings Under Repealed KVAT, Luxury Tax and Other State Tax Laws
Facts of the CaseThe litigation arose during the transition from the earlier
State indirect-tax regime to the Goods and Services Tax regime. Upon
commencement of the Kerala State Goods and Services Tax Act, 2017, sever...
M/s Venkata Krishna Reddy vs. The Deputy Assistant Commissioner (ST)-I & Another: Validating Jurisdiction of 'Proper Officer' for Multi-State Civil Works Contracts and Legality of Single Assessment Orders Under Sections 73 of CGST Act and 20 of IGST Act
Facts of the Case
The
Petitioner is a Special Class Civil Contractor executing substantial civil
engineering and infrastructure works contracts for various State and
Central Government entities across...
State of Kerala vs MCP Enterprises – Section 42(3) of the KVAT Act Cannot Create an Unlimited Retrospective Power to Reopen Time-Barred Assessments; Limitation Under Section 25(1) Must Govern Escaped Turnover Proceedings | Kerala High Court
Facts of the CaseThe litigation arose from a large batch of proceedings
concerning the power of the Kerala tax authorities to reopen, reassess or
otherwise proceed against dealers under the KVAT Act in respect of alleg...