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
Section 16(4) CGST/KGST Constitutional Challenge Not Pressed: Karnataka High Court Disposes Writ Petition Without Ruling on Merits, Grants Liberty to Appeal in M/S. Raunak Trade Links vs Assistant Commissioner of Commercial Taxes (WP No. 104617 of 2022)
Facts of the CaseM/S. Raunak Trade Links, a proprietary concern represented by its proprietor Sou Vijaya, based in Belagavi, Karnataka, filed a writ petition before the Dharwad Bench of the High Court of Karnataka under ...
Cancellation of GST Registration for Non-Filing of Returns Set Aside Subject to Payment of Outstanding Statutory Dues: Gauhati High Court Directs Restoration of Registration Following Coordinate Bench Precedents in Pritam Nath vs Union of India and Others (WP(C)/6930/2023)
Facts of the CasePritam Nath, a practicing Architect, held GST Registration No. 18ADCPN9764H1Z2 with effect from 25.09.2017 and regularly filed returns until, due to personal difficulties and the COVID-19 pandemic, he fa...
Time-Bar Rejection Set Aside, Assessment Order Treated as Fresh Show Cause Notice: Calcutta High Court Remands Section 74 WBGST Demand for Natural Justice Violation in Murtaza B Kaukawala vs State of West Bengal and Others (MAT/1361/2023)
Facts of the CaseThe appellant, Murtaza B Kaukawala, filed this intra-court appeal before the High Court at Calcutta against an order dated 18.07.2023 passed by the learned Single Bench in WPA 16299 of 2023, whereby inte...
Section 73(1) CGST Show Cause Notice Set Aside for Non-Application of Mind on Cancelled-Registration Supplier ITC: Calcutta High Court Allows Appeal and Remands in Diamond Beverages Private Limited vs Assistant Commissioner of CGST & CX (M.A.T. 1948 of 2023)
Facts of the Case
Diamond Beverages Private Limited and another, the writ petitioners/appellants, preferred an intra-court appeal (M.A.T. 1948 of 2023) before the Division Bench of the High Court of Judicature at Calcut...
Section 130 CGST Act Show Cause Notice for Alleged Non-Genuine Purchases Not Interfered With at Writ Stage: Punjab and Haryana High Court Relegates Petitioner to Alternative Remedy Following Shiv Enterprises Ruling in Aman Kumar Rathaur vs State of Punjab and Others (CWP-5902-2023 and Connected Matters)
Facts of the CaseAman Kumar Rathaur, the petitioner-consignor, challenged interception proceedings in Form GST MOV-02 dated 06.03.2023 and an order dated 13.03.2023, whereby a conveyance carrying an iron scrap consignmen...
Fresh Appeal Window Under Notification No. 53/2023-Central Tax: Patna High Court Directs BGST Assessee to File Section 107 Appeal by 31.01.2024 Subject to Pre-Deposit Conditions in Manth Green Private Limited vs State of Bihar (Civil Writ Jurisdiction Case No.5166 of 2023)
Facts of the CaseThe petitioner, Manth Green Private Limited, having a place of business near Vrindavan Nursing Home, Salimpur Ahra, Off Exhibition Road, Patna, an assessee under the Bihar Goods and Services Tax Act, 201...
Cancellation of GST Registration for Not Conducting Business From Declared Premises Upheld: Kerala High Court Holds No Right to Cross-Examine Landlord in Summary Enquiry Under Section 29(2)(e) and Rule 21(a) in M/S. Steel India vs State Tax Officer and State of Kerala (WP(C) No. 29033 of 2023)
Facts of the CaseM/S. Steel India, a Thrissur-based partnership firm trading in iron and steel, represented by its managing partner, was registered under the Kerala VAT Act until 30.06.2017 and thereafter under the CGST/...
Writ Petition Against State GST Department Dismissed as Withdrawn: Kerala High Court Permits A R Electricals to Pursue Statutory Appellate Remedy Instead, Leaving the Merits of the Underlying GST Dispute Entirely Untouched (WP(C) No. 33072 of 2023)
Facts of the Case
A R Electricals, a proprietorship concern based at Kayamkulam, Kerala, represented by its proprietor Sri Chandrasekharan Pillai, filed a writ petition before the High Court of Kerala at Ernakulam imple...
Writ Petition Challenging GST Order-in-Original and Show Cause Notice Withdrawn With Liberty to Pursue Statutory Appellate Remedy: Telangana High Court Disposes of Proceedings Without Expressing Opinion on Merits in M/s. Ketan Constructions Limited vs Union of India and Others (Writ Petition No.33556 of 2023)
Facts of the CaseM/s. Ketan Constructions Limited, Hyderabad, represented by its authorised signatory, filed a writ petition before the Telangana High Court challenging an Order-in-Original bearing No.42/GST/2023-24-Adjn...
Assessment Against Deceased Proprietor Set Aside, Remanded Under Section 93(1)(b): Andhra Pradesh High Court Allows Writ, Directs Fresh Proceedings for Legal Representative in Sri B.Nagendra Reddy vs Assistant Commissioner (State Taxes), Ongole (Writ Petition No. 19556 of 2026)
Facts of the CaseThe petitioner, Sri B. Nagendra Reddy, son and legal representative of late B. Hanumantha Reddy, approached the High Court of Andhra Pradesh at Amaravati challenging assessment proceedings in FORM GST DR...