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
GST Cancellation for Alleged Fraudulent ITC Left Undecided on Merits: Telangana High Court Disposes Writ Petition with Liberty to Seek Revocation Within Two Weeks in M/s Sunrise Trading and Co. vs Superintendent of Central Tax, Khammam GST Range (Writ Petition No. 22708 of 2026)
Facts of the Case
The petitioner, M/s Sunrise Trading and Co., a partnership firm based in Khammam District, Telangana, registered under GSTIN 36AFOFS7578G1Z6, challenged the cancellation of its GST registration under F...
Burden Lies on the Purchaser: Allahabad High Court Dismisses Challenge to Input Tax Credit Denial, Holding That the Assessee Failed to Prove Actual Physical Movement of Goods Under Sections 16 and 74 of the UP GST Act in M/S Malik Traders vs State of U.P. (Writ Tax No. 1237 of 2021)
Facts of the Case
The petitioner, M/s Malik Traders, a registered dealer bearing GSTIN 09ACLPU9404D1ZA, is engaged in the purchase and sale of waste materials, plastic scrap, paper scrap and metal scrap. For the period ...
Delay-Based Dismissal Set Aside to Examine Retrospective Section 50 Amendment: Calcutta High Court Division Bench Allows Intra-Court Appeal and Remands Interest Dispute in M/S. AD North East Air Cargo Pvt. Ltd. and Anr. vs The Joint Commissioner, West Bengal GST (MAT 2376 of 2023)
Facts of the Case
The appellants, M/S. AD North East Air Cargo Private Limited and another, filed this intra-court appeal against an order dated 04.12.2023 by which their writ petition, WPA 23797 of 2023, was dismissed ...
Cognizance Without Complaint or Sanction Set Aside: Jharkhand High Court Allows Dinesh Vyas vs Union of India through GST Council & Senior Intelligence Officer, DGGI (W.P. (Cr.) No. 261 of 2018) — Section 134 CGST Act Sanction Held Mandatory Before Cognizance
Facts of the Case
The petitioner, Dinesh Vyas, filed W.P. (Cr.) No. 261 of 2018 before the High Court of Jharkhand at Ranchi against the Union of India through the GST Council, Ministry of Finance, and the Senior Intell...
Batch Disposal: Orissa High Court Disposes of a GST Writ Petition by Applying the Common Order Passed in the Connected Pravat Kumar Choudhury Batch of Cases, With No Independent Reasoning Recorded, in Pabitra Nath Marndi vs Commissioner of Commercial Taxes and GST, Odisha (W.P.(C) No.32913 of 2023)
Facts of the Case
The petitioner, Pabitra Nath Marndi, filed a writ petition before the Orissa High Court against the Commissioner of Commercial Taxes and Goods and Service Tax, Odisha, and others. The matter was taken ...
GST Registration Cancellation Based on TTZ Authority Directions Quashed as Ultra Vires: Allahabad High Court Restores Registration of a Coal Dealer in M/S Vidya Coal Depot vs Additional Commissioner Grade (Appeal) II and Another (Writ Tax No. 394 of 2023)
Facts of the Case
The petitioner, M/S Vidya Coal Depot, proprietor Smt. Vidya Devi, carried on retail trade in coal in Agra and had opted for the compounding scheme under Section 10 of the U.P. Goods and Services Tax Ac...
GST Rate-Change Refund Sought: Chhattisgarh High Court Directs the Public Health Engineering Division to Decide Within 90 Days a Contractor's Representation for Refund of Excess GST on a 12% to 18% Works Contract Rate Change in West India Construction Company vs State of Chhattisgarh (WPC No. 5009 of 2023)
Facts of the Case
The petitioner, West India Construction Company, a partnership firm through its partner Ashok Kumar Jain, filed this writ petition before the High Court of Chhattisgarh, Bilaspur, against the State of ...
Transitional Credit Claim Denied for Failure to Discharge Statutory Burden of Proof: Kerala High Court Dismisses TRAN-1/TRAN-2 Challenge in Pinnacle Motor Works Pvt. Ltd. vs State of Kerala and Others (WP(C) No. 34974 of 2023)
Facts of the Case
The petitioner, Pinnacle Motor Works Pvt. Ltd., challenged an order dated 20.02.2023 passed by the State Tax Officer, Thrissur, rejecting its claim for Transitional Credit under Section 140 read with S...
Delay Condoned: Orissa High Court Permits Revocation of GST Registration Cancellation Under Rule 23 of the OGST Rules Subject to Payment of Outstanding Taxes, Interest, Late Fee and Penalty in Sanjuktarani Nayak vs State of Odisha (W.P.(C) No. 18482 of 2023)
Facts of the Case
The petitioner, Sanjuktarani Nayak, filed this writ petition before the Orissa High Court against the State of Odisha and others, seeking condonation of delay in invoking the proviso to Rule 23 of the ...
Disposed With Directions: Rajasthan High Court, Jaipur Bench, Directs Jaipur Vidyut Vitran Nigam Limited to Decide Within Eight Weeks a Contractor's Pending Representation for Adjustment of GST in Contract Cost Price in Voltas Limited vs State of Rajasthan (D.B. Civil Writ Petition No. 15533/2023)
Facts of the Case
Voltas Limited, a company registered under the Indian Companies Act, 1913, having its registered office at Mumbai, filed this writ petition through its authorised signatory against the State of Rajasth...