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M/s Niharika Enterprises vs State of Assam & 8 Ors. – Gauhati High Court Sets Aside Tender Disqualification for Non-Submission of Firm Registration Certificate and Missing Self-Attestation; Curable and Trivial Defects Cannot Justify Bid Rejection – G.J. Fernandez and Poddar Steel Case Law Applied
Facts of the
CaseThe petitioner, M/s Niharika Enterprises,
was a sole proprietorship firm engaged in the business of supplying stationery
and allied items.The petitioner claimed that it had previously been
entrusted ...
Tvl. T. Sivakumar vs Assistant Commissioner (ST), Thanjavur-II Assessment Circle – Madras High Court Sets Aside Section 73 TNGST/CGST Assessment Based on GSTR-07 vs GSTR-09 Mismatch Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. T. Sivakumar, a contractor
registered under GST, challenged the assessment order dated 28.08.2024 relating
to assessment year 2019-20. The impugned assessment was passed under Sec...
W.P. No. 21326 of 2019 – Petitioner’s GST TRAN-1 Permitted to Be Uploaded on GST Portal Pursuant to High Court Directions; Writ Petition Closed as No Further Orders Required
Facts of the
CaseThe writ petition was registered as W.P. No.
21326 of 2019.When the matter was taken up for hearing, learned
counsel appearing for the petitioner informed the Court that, pursuant to the
Court’s di...
Tvl. Thangam Store vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment Taxing GST-Exempt Rice Turnover; Unconditional Fresh Opportunity Granted and Bank Attachment Lifted
Facts of the
CaseThe petitioner, Tvl. Thangam Store,
represented by its proprietor P. Ramachandran, challenged an assessment order
passed by the Deputy State Tax Officer-1, Nanguneri Assessment Circle, under Section
...
Kaushal Kumar Sharma vs Union of India – Allahabad High Court Grants Bail in Alleged ₹10.80 Crore Fake Invoice and Wrongful ITC Case under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 69(1) of the CGST Act, 2017
Facts of the
CaseThe applicant, Kaushal Kumar Sharma, filed
the bail application seeking release on bail during the pendency of trial in
Case Crime No. 557 of 2021, arising from proceedings of the Directorate General
...
Bhuvan Constructions vs Joint Commissioner of Central Tax (Appeal-II) & Anr. – GST Registration Cancellation for Non-Filing of Returns Revocable on Filing Up-to-Date Returns and Payment of Tax, Interest and Penalty | Section 107 of CGST/KGST Act, 2017
Facts of the
CaseBhuvan Constructions, represented by its proprietor
Sri Obaiah Siddaiah, challenged the cancellation of its Goods and Services Tax
registration. The GST registration had been cancelled by the second r...
L. Sankar vs Commissioner of Customs (CHA) – Madras High Court: Writ of Mandamus for Renewal of Regular Custom House Agent Licence Dismissed for Non-Prosecution with Liberty to Seek Revival under Article 226 of the Constitution of India
Facts of the
CaseThe Petitioner, L. Sankar, filed a writ
petition under Article 226 of the Constitution of India before the
Madurai Bench of the Madras High Court seeking issuance of a Writ of
Mandamus directing the ...
M/s. Loyal Furniture and Interiors vs Commercial Tax Officer & Another – Karnataka High Court Quashes Section 73 CGST/KGST Ex Parte Order and Time-Barred Appellate Order Due to Representative’s Triple Vessel Disease and COVID-19 Restrictions; Restores GST Proceedings for Fresh Consideration
Facts of the
CaseThe petitioner, M/s. Loyal Furniture and
Interiors, a sole proprietorship concern, challenged before the Karnataka
High Court an order dated 26.03.2024 passed under Section 73 of the
CGST/KGST Act, 2...
M/s Manappuram Finance Ltd. vs Assistant Commissioner, Central Tax and Excise & Anr. — GST Not Payable on Notice Pay Recovery from Employees; CBIC Circular No. 178/10/2022-GST Binding and Applicable to Past Transactions | Section 7, Section 54 and Schedule II of CGST Act, 2017
Facts of the
CaseM/s Manappuram Finance Ltd., a non-banking finance
company and an assessee under the GST regime, filed the writ petition
challenging the appellate order to the extent it held that the petitioner was
...
L. Sankar vs Commissioner, Customs House, Tuticorin: Madras High Court Dismisses Customs Writ Petition for Non-Prosecution After Petitioner Collected Case Bundle for Change of Vakalat and No New Counsel Entered Appearance; Liberty Granted to Seek Revival in Accordance with Law – Article 226 of the Constitution of India
Best SEO-Friendly Case Law TitleFacts of the
CaseThe petitioner, L. Sankar, instituted
W.P.(MD) No. 11544 of 2017 before the Madurai Bench of the Madras High Court
against the Commissioner, Customs House, New Harbor E...