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Kerala High Court Declines to Interfere with Section 129(3) Penalty Where Timing of E-Way Bill Generation for Goods Moved by Railway Involved Disputed Questions of Fact; Relegates Assessee to Statutory Appeal — Babu Pulikottil Chakkappan vs State of Kerala (WP(C) No. 6554 of 2022)
Facts of the Case: The petitioner, proprietor of Chakkappan Automobiles, Thrissur, had purchased a CNG kit from a supplier in New Delhi, dispatched by rail from New Delhi Railway Station to Poonkunnam, Thrissur. On 29.11...
Jharkhand High Court Quashes Section 73 Show Cause Notice and Summary Order for Lack of Mandatory Particulars, Holds Form GST DRC-01 Summary Cannot Substitute a Proper SCN — M/s Bla Projects Pvt. Ltd. vs State of Jharkhand (W.P (T) No. 396 of 2021)
Facts of the Case: The petitioner, M/s Bla Projects Pvt. Ltd., a registered dealer under the Jharkhand Goods and Services Tax Act, 2017 engaged in works contracts and mining-related activities, had its GSTR-3B returns fo...
Gujarat High Court Directs Sanction of IGST Refund Along with Duty Drawback Within Two Weeks Where Exporter Had Cured Portal System Errors and No Further Deficiency Was Communicated — M/S. Vansh International vs Union of India (R/Special Civil Application No. 967 of 2022)
Facts of the Case: The petitioner, M/S. Vansh International, an exporter, had filed shipping bills seeking sanction of its IGST refund along with duty drawback and other export entitlements. The refund remained unsanctio...
Kerala High Court Sets Aside Rejection of GST Appeal on Limitation and Pre-Deposit Grounds, Holds Appellate Authority Bound by Earlier Binding Direction on Limitation Exclusion Under Section 107 CGST Act — K.L. Johar & Company vs State Tax Officer (WP(C) No.6662 of 2022)
Facts of the Case: The petitioner, K.L. Johar & Company, an assessee under the Goods and Services Tax Act, 2017, had goods detained and released against a bank guarantee, following which an order under Section 129(3)...
Karnataka High Court Dismisses Department's Writ Appeal, Upholds Single Judge's Order Permitting Assessee to File/Revise TRAN-1 for Transitional Credit Under Section 140 CGST Act — Union of India vs M/s Malnad Projects Private Ltd. (W.A. No.1249/2021)
Facts of the Case: M/s Malnad Projects Private Ltd., a company engaged in works contract activities, had approached the Karnataka High Court in W.P.No.10932/2021 seeking a direction to permit it to file or revise Form GS...
Allahabad High Court Quashes Refund Rejection for Ignoring Supreme Court's COVID-19 Limitation Exclusion Order, Remits for Fresh Speaking Order — Gamma Gaana Limited vs Union of India (WRIT TAX No. 173 of 2022)
The Allahabad High Court has quashed the rejection of a GST refund claim that was turned down purely on the ground of delay, holding that the department had ignored the Supreme Court's suo motu order excluding the COVID-...
Kerala High Court Directs Two-Month Disposal of Pending Stay Petitions and Stays Coercive Revenue Recovery Proceedings Pending Appeal Against GST Assessment Orders — Hotel Sun Beam (Hotel Indraprestha) vs Deputy Commissioner, State GST Department (WP(C) No. 6890 of 2022)
The Kerala High Court has directed the Appellate Authority to decide pending stay petitions against three years of GST assessment orders within two months, and has kept coercive Revenue Recovery proceedings in abeyance i...
Calcutta High Court Records Withdrawal of Intimation and Consequential Show-Cause Notices After State Concedes Anomaly, Grants Liberty to Issue Fresh Notice — M/s. Century Products & Anr. vs State of West Bengal (WPA No.1503 of 2022)
The Calcutta High Court has disposed of a writ petition after the State GST authorities candidly conceded an inadvertent anomaly in a foundational intimation, resulting in the intimation and two consequential show-cause ...
Delhi High Court Directs Processing of Zero-Rated Export Refund With Interest Within Six Weeks on Department's Failure to Issue RFD-02 Acknowledgment or RFD-03 Deficiency Memo — Mitra Food Products vs Commissioner of Delhi State Goods and Services Tax (W.P.(C) 3637/2022)
The Delhi High Court has directed GST authorities to process a delayed export refund with interest within six weeks, after the department failed to either acknowledge the refund application or issue a deficiency memo wit...
Gujarat High Court Disposes of Writ Against Repeat Bank Attachment Under Section 83 CGST Act After Department Voluntarily Releases Accounts, Records No Finding on Legality of Second Attachment — Subham Traders vs Additional Director General (R/Special Civil Application No. 14706 of 2021)
The Gujarat High Court has disposed of a writ petition challenging a second provisional attachment of the same bank accounts under Section 83 of the CGST/GGST Act after the department itself released the accounts before ...