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Madras High Court (Madurai Bench) Follows Its Own Ruling on Indefeasible Transitional Credit, Directs Verification and Manual TRAN-1 Filing or Direct Credit Entry — P.Preetha (M/S.Deshini Yamaha) vs Goods and Service Tax Council (Writ Petition (MD) No.11614 of 2020)
Deciding a companion transitional-credit matter on the same day as its detailed ruling in Avatar Petro Chemicals, the Madurai Bench of the Madras High Court has directed verification and transition of a sole proprietor's...
Madras High Court (Madurai Bench) Holds Pre-GST CENVAT Credit Is Indefeasible, Directs Manual TRAN-1 Filing or Direct Credit Entry Where Portal Glitch Blocked Transition — M/S.Avatar Petro Chemicals Private Limited vs GST Council & Ors. (W.P.(MD) No.7093 of 2020)
The Madurai Bench of the Madras High Court has reaffirmed that unutilised CENVAT credit legitimately earned under the pre-GST regime is an indefeasible right and cannot be denied merely because the GSTN portal failed to ...
Allahabad High Court Disposes of Writ Directing Supplier to Furnish Proof of GST Deposit Before BSNL Releases Withheld GST Component of Bills — Laxmi Electric And Motor Winding Works vs Bharat Sanchar Nigam Ltd. (WRIT TAX No. 1199 of 2021)
The Allahabad High Court has disposed of a writ petition arising out of a dispute between a supplier and Bharat Sanchar Nigam Ltd. (BSNL) over the GST component charged in the supplier's bills, directing release of the w...
Allahabad High Court Quashes GST Registration Cancellation for Vagueness and Breach of Natural Justice, Holds "Bogus" Is Not a Statutory Ground Under Section 29(2) — Apparent Marketing Private Limited vs State of U.P. (WRIT TAX No. 348 of 2021)
The Allahabad High Court has set aside the cancellation of a taxpayer's GST registration, along with the appellate order confirming it, after finding that the show-cause notice and consequent orders were vague, non-speak...
Calcutta High Court Sets Aside State GST Order for Non-Supply of Adverse Documents in Violation of Natural Justice; Remands for Fresh Reasoned Order Within Eight Weeks — M/s Arihant Metallick World vs Assistant Commissioner of State Tax, Bureau of Investigation (WPA No. 2753 of 2022)
Facts of the Case
The petitioner, M/s Arihant Metallick World, challenged an order dated 31.01.2022 passed by the State GST authorities, namely the Assistant Commissioner of State Tax, Bureau of Investigation (South Ben...
Patna High Court Quashes GST Appellate Order and Garnishee Notice for Not Considering Material on Record; Remands Matter Subject to 20% Deposit — M/s Frontline (NCR) Business Solutions Pvt Ltd vs State of Bihar (CWJC No. 3570 of 2022)
Facts of the Case
The petitioner, M/s Frontline (NCR) Business Solutions Private Limited, having its registered office at Fraser Road, Patna, was assessed by the Joint Commissioner of State Tax, Gandhi Maidan Jurisdicti...
Patna High Court Quashes Ex Parte BGST Assessment and Appellate Orders for Want of Natural Justice; Remands Matter Subject to 20% Deposit — Mithilesh Kumar Gupta (M/s Mahabir Drugs) vs State of Bihar (CWJC No. 3663 of 2022)
Facts of the Case
The petitioner, Mithilesh Kumar Gupta, proprietor of M/s Mahabir Drugs, Sakri, Bihar, was subjected to an ex parte order dated 08.03.2020 passed by the Assistant Commissioner of State Taxes, Darbhanga ...
Kerala High Court Holds Section 80 CGST Act Instalment Facility Unavailable for Tax Due Under Self-Assessed Returns; Directs Registration Continuation on Full Payment Within One Month — Muhammed Basheer vs Union of India (WP(C) No. 16343 of 2021)
Facts of the Case
The petitioner, proprietor of Ampure Technologies, a dealer registered under the State Goods and Services Tax Act, 2017, executed water-supply works for Anganwadis and schools across panchayats in Mala...
Kerala High Court Holds Bona Fide Inadvertent Error in GST TRAN-1 Filed During Nascent GST Regime Cannot Deny Transitional Input Tax Credit; Directs Revision of TRAN-1 and Filing of TRAN-2 — M/S G & C Infra Innovations vs Union of India (WP(C) No. 14096 of 2019)
Facts of the Case
The petitioner, M/s G & C Infra Innovations, a dealer in iron and steel products previously registered under the Kerala Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, held an unutilized...
Patna High Court Quashes Unreasoned Section 73(9) BGST Demand Order for Violating Natural Justice; Remands Matter Subject to 20% Deposit — M/s Aishra Technofab Engineers vs Union of India (CWJC No. 3212 of 2022)
Facts of the Case
The petitioner, M/s Aishra Technofab Engineers, a partnership firm with its principal office at Patliputra Industrial Area, Patna, registered under GSTIN 10ABMFA5949H1ZF, challenged an order dated 18.0...