Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Faisal Malik vs. The Senior Intelligence Officer, DGGI (Hyderabad Zonal Unit) – Regular Bail Granted under Sections 480 & 483 of BNSS, 2023 for Alleged Fraudulent Input Tax Credit (ITC) of ₹30 Crores under Sections 132(1)(b)(c)(l) and 132(5) of the CGST Act, 2017 Due to Over 60 Days of Incarceration Without Filing of Formal Complaint
Facts of the Case
The
respondent, the Senior Intelligence Officer of the Director General of GST
Intelligence (DGGI), Hyderabad Zonal Unit, initiated an investigation
based on an intelligence report/c...
M/s S Balan Building Division Vs The Assistant Commission of Commercial Taxes: Karnataka High Court Quashes Section 73 GST Adjudication Order Demanding ₹28.22 Lakhs Over Complete Lack of Application of Mind and Failure to Consider Multiple Reply Submissions Regarding Reversal of Input Tax Credit (ITC) for Units Sold Post-Occupancy Certificate
Facts of the Case
Nature
of Business: The Petitioner, M/s S Balan Building
Division, is a business entity engaged in the construction sector.
Impugned
Adjudication Order: The respondent authority (...
Tvl. Intersnack Cashew India Private Limited Vs. The Assistant Commissioner (ST)-3, Tuticorin | Dismissal of Writ Petition Under Article 226 Due to Withdrawal with Liberty to File Statutory Appeal Before the Appellate Authority Under Central / Tamil Nadu Goods and Services Tax Act
Facts of the Case
The
Parties Involved: The Petitioner is Tvl. Intersnack
Cashew India Private Limited, represented by its Authorized Signatory, Mr.
P. Tamilarasan, located in Thoothukudi, Tamil Nadu....
Tvl. Intersnack Cashew India Private Limited vs. The Assistant Commissioner (ST)-3: Madras High Court Permits Withdrawal of Writ Petition Challenging Form GST DRC-07 Assessment Order with Liberty to File Statutory Appeal Under Section 107 of the CGST/TNGST Act
Facts of the CaseThe Petitioner, Tvl. Intersnack Cashew India Private Limited,
represented by its Authorized Signatory, filed a Writ Petition before the
Madurai Bench of the Madras High Court. The petition sought a Wri...
Tvl.B.Raj Traders vs. The Assistant Commissioner (ST) | Principles of Natural Justice Violations under Section 73 of TNGST/CGST Act 2017: Madras High Court Quashes Ex-Parte Assessment Order Due to Lack of Opportunity to Upload Supporting Documents for Exempted Goods and Lifts Bank Attachment Without Pre-Deposit Conditions
Facts of the Case
The
Petitioner, Tvl.B.Raj Traders (represented by its Proprietor, B.R. Gopal,
based in Theni, Tamil Nadu), is a registered taxpayer dealing primarily in
goods that are exempted under...
K. Janakiraman vs. The Assistant Commissioner of GST and Central Excise & Others: Madras High Court Quashes Ex-Parte Service Tax Demand Order Passed During COVID-19 Pandemic Involving an 81-Year-Old Cancer Patient and Remands Matter for Fresh Adjudication on Merits Under Article 226 of the Constitution
Facts of the Case
The
petitioner, K. Janakiraman, is an 81-year-old individual who was suffering
from cancer and various advanced age-related ailments during the period
under dispute.
The
Rev...
TP Solar Limited Vs. The Assistant Commissioner (ST), Tirunelveli Junction Assessment Circle: Madras High Court Quashes Form GST RFD-06 Rejecting Deemed Export Refund Under Section 54 of CGST Act Due to Supplier’s Inadvertent GSTR-1 General Turnover Misclassification Error
Facts of the Case
The
Petitioner, M/s. TP Solar Limited, is a registered entity holding a valid
Export Promotion Capital Goods (EPCG) Scheme licence.
Under
the statutory framework of the EPCG schem...
Tvl. Bagavathiamman Magalir Sangam Vs. The State Tax Officer: Principles of Natural Justice and Quashing of Ex-Parte GST Assessment Order Passed under Section 73 of TNGST/CGST Act 2017 due to Technical Issues and Portal-Only Notifications
Facts of the Case
The
petitioner, Tvl. Bagavathiamman Magalir Sangam, represented by its
Secretary K. Rajammal, is located in Dindigul, Tamil Nadu.
The
respondent, the State Tax Officer, Vedasandur...
M/s Rishav Enterprises Vs Union of India & Others: Jharkhand High Court Disposes Writ Petition Granting Liberty to Appeal Order Before the GST Appellate Tribunal Under Section 112 of the CGST Act, 2017
Facts of the Case
The
petitioner, M/s Rishav Enterprises, is a proprietary concern managed by
its proprietor, Smt. Rakhi Agarwal, operating from Jamshedpur, District
East Singhbhum, Jharkhand.
The
...
M/s. Punjabi Restaurant Vs. The Deputy Commissioner of CGST and C.Ex: Madras High Court Quashes GST Assessment Order and Bank Attachment Issued Against Sole Proprietorship for Dues Incurred by a Predecessor Partnership Firm Under Article 226
Facts of the Case
The
Petitioner's Identity: The petitioner is M/s. Punjabi
Restaurant, situated in Madurai, currently represented by its sole
proprietor, P. Sudha.
The
Impugned Order: The re...