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M/s Arunachal Offset Enterprise (Proprietor Tadar Akin) Vs. The Union of India & Ors: Gauhati High Court Directs Restoration of GST Registration Cancelled Under Section 29(2)(c) Due to Non-Filing of Returns, Relying on Rule 22(4) of CGST Rules and Landmark Precedents of Yamang Siram and Dug Rade Cases
Facts of the Case
The
petitioner, Tadar Akin, operates a sole proprietorship firm under the
trade name M/s Arunachal Offset Enterprise in Papum Pare, Arunachal
Pradesh, and holds a valid GST registrat...
Sri Bhushan Chandra Deka Vs. The Union of India and 3 Ors.: Gauhati High Court Directs Restoration of GST Registration upon Compliance with Proviso to Rule 22(4) of CGST Rules, 2017, Despite Expiry of Statutory Revocation Timeline Due to Medical Exigencies
Facts of the Case
The
petitioner, Sri Bhushan Chandra Deka, operates a sole proprietorship firm
under the trade name M/S Rainbow Enterprise, specializing in the
execution of works contract services in...
Tvl. Narumanam Spices vs. The Superintendent of CGST & Central Excise: Madras High Court Remands Ex-Parte Assessment Order Under Section 73 of TNGST/CGST Act Where Tax Liability Was Fully Paid via DRC-03 But Accountant Failed to File Reply
Facts of the CaseThe petitioner, M/s. Tvl. Narumanam Spices, is a partnership
firm engaged in business at Bodinayakanur, Madurai. For the Assessment Year
(AY) 2021-22, the respondent department detected a discrepancy c...
Tvl. Sivasakthi Amman vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GST Exemption for Pepper Under Notification No. 2/2017-Central Tax (Rate); 25% Disputed Tax Deposit Waived and Fresh Adjudication Ordered
Facts of the
CaseThe petitioner, Tvl. Sivasakthi Amman,
represented by its proprietor T. Sermathurai, approached the Madurai
Bench of the Madras High Court under Article 226 of the Constitution of
India.The petitione...
High Court of Karnataka at Bengaluru Analysis: Scope of Section 34 & Section 37 of the Arbitration and Conciliation Act, 1996 in Commercial Layout Development Contracts: M/s Automotive Axles Employees Housing Co-operative Society Ltd. vs. Sri K.S. Sridhar
Facts of the Case
Entrustment
of Layout Work: The Appellant, M/s Automotive Axles
Employees Housing Co-operative Society Ltd., acquired land at the
Hootagalli Industrial Area, Mysuru, for a residentia...
Tvl. Sivasakthi Amman vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-3B vs GSTR-2A ITC Mismatch and ITC Reversal for Non-Business Transactions/Exempt Goods; Circular No. 183/15/2022 Claim to Be Reconsidered Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. Sivasakthi Amman,
represented by its proprietor T. Sermathurai, approached the Madurai
Bench of the Madras High Court under Article 226 of the Constitution of
India.The petitione...
Canara Bank vs Union of India & Connected Matters – Karnataka High Court Quashes Service Tax SCNs on Free Banking Facilities Linked to Minimum Average Balance; Holds MAB Is Not “Consideration” Under Sections 65B(44), 66B, 66E(e) and 67 of the Finance Act, 1994/2012 Framework
Facts of the CaseThe petitioners were banking institutions engaged in providing
savings accounts, current accounts and various other banking and financial
facilities to customers. Depending upon the account variant sel...
M. Kasiviswanathan vs Assistant Commissioner (ST) (FAC) – Madras High Court Sets Aside Ex Parte Section 74 TNGST Assessment on GSTR-7 vs GSTR-3B Contract Receipts Mismatch; Fraud, Wilful Misstatement or Suppression Must Be Established, GR Infra Projects Ltd. Case Relied Upon
Facts of the
CaseThe petitioner, M/s M. Kasiviswanathan,
bearing GSTIN 33AULPK1021A1ZH, approached the Madurai Bench of the
Madras High Court under Article 226 of the Constitution of India.The petitioner challenged th...
Shahjad vs Commissioner, State Goods and Services Tax – Uttarakhand High Court Permits GST Registration Revocation Application After Cancellation for Non-Filing of Returns; WPMB No. 39 of 2025 Followed Subject to Pending Returns, Unpaid Tax, Interest and Penalty
Facts of the
CaseThe petitioner, Shahjad, approached the Uttarakhand
High Court challenging the order dated 05.07.2025 whereby his GST
registration had been cancelled.The specific ground for cancellation recorded by
...
Tvl. VARS Enterprises vs Assistant Commissioner (State Tax) – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on GSTR-3B vs GSTR-2A ITC Mismatch; Circular No. 183/15/2022 Reconciliation Claim to Be Reconsidered Subject to 25% Disputed Tax Deposit
Facts of the
CaseThe petitioner, Tvl. VARS Enterprises,
represented by its partner A. Ramanathan, approached the Madurai Bench of the
Madras High Court under Article 226 of the Constitution of India.The petitioner cha...