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Mursaleen Tyagi Vs. State of U.P. and Another: Can Pre-Condition of Depositing Disputed Input Tax Credit (ITC) Amount for Grant of Bail Under Section 132(1)(C) of CGST Act, 2017 Be Set Aside If Voluntarily Offered by Accused? — A Comprehensive Analysis of Bail Jurisprudence in GST Evasion and ITC Fraud Cases
Facts of the Case
Allegation
of ITC Fraud: The applicant, Mursaleen Tyagi, was alleged
to have been actively engaged in fraudulently claiming and utilizing Input
Tax Credit (ITC). This was done on the...
M/s Chopra Construction Vs. Union of India & Others: High Court of Chhattisgarh Dismisses Request for Time Extension to Deposit Dues Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] in Light of Supreme Court Precedent in M/s Yashi Construction
Facts of the Case
Petitioner
Profile: The case was brought forward by M/s Chopra
Construction, a partnership firm represented by its partner, Mr. Akash
Chopra, located in Ambikapur, District Sarguja, ...
Srinivas Rao Nayani vs. State of U.P. Thru. Prin. Secy. P.W.D. Civil Secrett. U.P. Lko. And 2 Others: Maintainability of Writ Petition Under Article 226 for Recovery of Outstanding Contractual Dues and Arrears of Salary
Facts of the Case
The
petitioner, Srinivas Rao Nayani, entered into a formal professional
agreement with Respondent No. 3 (Chief Engineer, HQ-1, Uttar Pradesh
Public Works Department, Lucknow) on Apri...
M/s Raj Laxmi Sales Agency Vs The State of Bihar & Ors | Delay in GST Appeal Condoned Due to COVID-19 Restrictions: Patna High Court Remands Matter for Fresh Decision on Merits Under Section 107 of CGST/BGST Act, 2017
Facts of the CaseThe petitioner, M/s Raj Laxmi Sales Agency, is a
proprietorship firm engaged in business in Patna, Bihar. The Assistant
Commissioner of State Tax (Assessing Authority) passed an ex parte assessment
or...
M/s Simanchal Detective and Security Services Private Limited vs. The State of Bihar & Ors. | Quashing of Ex-Parte GST Assessment and Appellate Orders Due to Violation of Natural Justice and COVID-19 Limitation Extensions under Section 74 and Section 107 of the Bihar Goods and Services Tax Act, 2017
Facts of the Case
The
petitioner, M/s Simanchal Detective and Security Services Private Limited,
filed a writ petition challenging an ex-parte appellate order dated
October 7, 2022, passed by the Addi...
Canara Bank vs Union of India – Service Tax Not Leviable on Banking Facilities Provided to Customers Maintaining Minimum Average Balance (MAB); MAB Is a Contractual Condition, Not “Consideration” Under Sections 65B(44), 66B, 66E(e) and 67 of the Finance Act, 1994/2012 Framework: Karnataka High Court Quashes SCNs
Facts of the
CaseThe petitioners were banks engaged in providing
banking and financial services, including savings accounts, current accounts
and various facilities and privileges forming part of the banking relations...
Aartos International LLP Vs Deputy Commissioner (Customs): Gujarat High Court Directs GSTN and Customs to Rectify Electronic System Glitches and Grant IGST Refund on Exports with 6% Interest under Section 54 of the CGST Act, 2017
Facts of the Case
The
Petitioner, M/s. Aartos International LLP (formerly known as Azuvi
International LLP), is a Limited Liability Partnership firm engaged in the
trading of ceramics and tiles. The f...
G L Thippeswamy Contractor vs Commissioner of Commercial Taxes & Others – Karnataka High Court Quashes Ex Parte GST Registration Cancellation and Section 107 Appellate Order; Restoration Subject to Filing Up-to-Date Returns and Payment of Tax, Interest and Penalty
Facts of the
CaseThe petitioner, G L Thippeswamy Contractor,
challenged the cancellation of its GST registration and the subsequent
appellate order confirming the cancellation by dismissing the appeal filed
under Sec...
Manoharan vs State Tax Officer, Nagercoil-2 Assessment Circle – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 of TNGST Act After Entire Tax Payment; Fresh Opportunity Granted for ITC Mismatch and Section 17(5) Claims
Facts of the
CaseThe petitioner, Manoharan, challenged the
assessment order dated 29.11.2025 passed by the State Tax Officer, Nagercoil-2
Assessment Circle, under Section 73 of the TNGST Act, 2017. The
assessment had...
Alexan Jose vs The Commercial Tax Officer — Madras High Court Sets Aside GST Registration Cancellation Order and Directs Revival Subject to Compliance Conditions | Article 226 of the Constitution of India, CGST/TNGST Act and GST Registration Provisions
Facts of the
CaseThe petitioner, Alexan Jose, filed a writ petition
under Article 226 of the Constitution of India seeking issuance of a Writ of
Certiorarified Mandamus to call for the records relating to the order
c...