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Writ Petition Dismissed as Withdrawn: Andhra Pradesh High Court Closes Challenge to CBIC Classification Circular and Show Cause Notice Without Ruling on Merits in M/s. Crane Betel Nut Powder Works vs Union of India (Writ Petition No.19393 of 2022)
Facts of the Case
The petitioner, M/s. Crane Betel Nut Powder Works, Guntur, had filed a writ petition before the Andhra Pradesh High Court challenging paragraphs 7.1 and 7.2 of CBIC Circular No. 163/19/2021-GST dated 0...
Final Chance to Reply: Kerala High Court Disposes of Three Connected Writ Petitions Challenging Form GST DRC-01 Summaries and Grants a Time-Bound Opportunity to Respond in Rajeshkumar Vijayakumar Khaitan v. Deputy Commissioner, Central Tax and Central Excise (WP(C) Nos.31106, 31118 & 31209 of 2023)
Facts of the Case
The Petitioner, Rajeshkumar Vijayakumar Khaitan, filed three connected writ petitions — WP(C) Nos. 31106, 31118 and 31209 of 2023 — before the High Court of Kerala, seeking to quash Form GST DRC-01...
GST Appeal Restored Under Amnesty Scheme: Patna High Court Sets Aside Limitation-Barred Rejection, Allows Restoration Subject to CBIC Notification No.53/2023 Payment Conditions in M/s Micro Zone vs Union of India (Civil Writ Jurisdiction Case No.17716 of 2023)
Facts of the Case
The petitioner, M/s. Micro Zone, a sole proprietorship firm based in Purnea, Bihar, approached the Patna High Court after its delayed appeal against a GST order was rejected (Annexure-5) on the ground ...
Natural Justice Prevails: Delhi High Court Sets Aside Rs. 1.31 Crore GST Demand for FY 2018-19 and 2019-20 Raised Without an Effective Hearing and Remands the Matter for Fresh Assessment in Shri Balaji Enterprises v. Assistant Commissioner of DGST & Anr. (W.P.(C) 4702/2026)
Facts of the Case
The Petitioner, Shri Balaji Enterprises, was engaged in a small business of sale and repair of mobile phones and televisions after obtaining GST registration in 2017. On account of the COVID-19 pandemi...
GST on Mining Royalty Upheld: Rajasthan High Court Dismisses Writ Petition Following Coordinate-Bench Precedent in Sudershan Lal Gupta and Shree Basant Bhandar Cases in Mamaji Chemicals vs Union of India (D.B. Civil Writ Petition No. 18524/2023)
Facts of the Case
The petitioner, Mamaji Chemicals, a proprietorship represented through its power-of-attorney holder and holding GST registration No. 08AKQPC1143C1ZM, challenged before the Rajasthan High Court (Jodhpur...
Manual GSTR-1 Correction Allowed on Cost: Calcutta High Court Permits Second-Time Amendment of Return Under Section 38(5) Subject to Rs.25,000 Payment to Legal Services Committee in Techno Waxchem Private Limited vs Goods and Services Tax Council & Ors. (WPA 27326 of 2023)
Facts of the Case
The petitioner company, Techno Waxchem Private Limited, filed a writ petition before the Calcutta High Court against the Goods and Services Tax Council and other CGST/State GST authorities, seeking a d...
Best Judgment Assessment Upheld: Rajasthan High Court Dismisses Challenge to Section 62 GST Assessment for Non-Filing of Returns, Reserves Liberty to File Statutory Appeal in M/s. Radox Engineering Private Limited vs State of Rajasthan (D.B. Civil Writ Petition No. 20483/2023)
Facts of the Case
The petitioner, M/s. Radox Engineering Private Limited, Jaipur, challenged before the Rajasthan High Court (Jaipur Bench) an order dated 13.06.2023 by which it was assessed under Section 62 of the CGST...
Natural Justice Prevails: Patna High Court Sets Aside GST Registration Cancellation for Denial of Personal Hearing and Missing DIN Number, Restores Registration and Directs Cost of Rs.15,000 in M/S Munna Chaudhary vs Union of India (Civil Writ Jurisdiction Case No.4593 of 2026)
Facts of the Case
The petitioner, M/S Munna Chaudhary, a sole proprietorship engaged in contract work with various government organisations at Patna, held GST registration that came to be cancelled by Respondent No.5 vi...
Common Order Applied: Orissa High Court Disposes of GST Writ Petition Following Batch Ruling in Pravat Kumar Choudhury Case Without Independent Reasoning in Radha Mohan Panigrahi vs Commissioner of CT and GST, Odisha (W.P.(C) No.29804 of 2023)
Facts of the Case
The petitioner, Radha Mohan Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties in connection with a G...
Writ Petition Held Premature: Kerala High Court Dismisses Diamon Trading vs Union of India (WP(C) No.30956 of 2023) as Not Maintainable Over an Input Tax Credit Denial Notice Linked to a Supplier's Fake GST Registration Number
Facts of the Case
The petitioner, Diamon Trading, represented by its Managing Partner Sayed Ebrahim, filed WP(C) No.30956 of 2023 before the High Court of Kerala at Ernakulam, holding GST registration No. 32AARFD0121G...