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
Calcutta High Court Directs West Bengal Government to Decide Contractor's Representation for Reimbursement of the Additional GST Burden on Pre-GST Government Contracts Within Four Months — Singh Construction Corporation vs State of West Bengal & Others (WPA 24935 of 2023)
Facts of the Case
The petitioner, Singh Construction Corporation, a government works contractor, filed this writ petition seeking a direction upon the West Bengal state authorities to bear the additional tax liability a...
Chhattisgarh High Court Directs the State to Decide a Civil Contractor's Pending Representation for Refund of the Additional Tax Burden Caused by the Mid-Contract Introduction of the GST Regime — A.P. Nirman Limited vs State of Chhattisgarh & Others (WPT No. 249 of 2023)
Facts of the Case
The petitioner, A.P. Nirman Limited, a civil contractor, had entered into an agreement with the State Government (Water Resources Department) for execution of civil works, under which the petitioner wa...
Uttarakhand High Court Disposes of Challenge to a GST Demand Notice, Declining to Intervene Since No Recovery Action Had Been Initiated and Any Future Action Must Proceed Under Sections 73/74 of the CGST Act — Petitioner vs Assistant Commissioner, CGST, Dehradun (WPMS No. 2486 of 2023)
Facts of the Case
The petitioner challenged a demand notice dated 04.05.2023 issued by the Assistant Commissioner, Central Goods and Services Tax, Dehradun, requiring payment of a certain amount of GST. The notice furth...
Andhra Pradesh High Court Dismisses Writ Challenging a Section 74 CGST Act Demand Order for Laches, Holding No Statutory Appeal Was Filed and the Writ Itself Was Filed Over Eighteen Months After the Impugned Order — Petitioner vs Assistant Commissioner (ST), Nellore & Others (Writ Petition No. 29828 of 2023)
Facts of the Case
The Assistant Commissioner (ST), Circle-III, Nellore, SPSR Nellore District, passed an order dated 21.06.2022 (Order No. ZH3706220D50788), pursuant to proceedings dated 11.01.2022 relating to GSTIN 37B...
Calcutta High Court Allows PMGSY Contractor's Writ for GST Reimbursement, Directs Nodal Agencies and NRIDA to Implement the GST-Cost Pass-Through Notification and Disburse Pending Dues Within One Month — Sonex Engineers Co-operative Society Limited vs West Bengal State Rural Development Agency & Others (WPA No. 19635 of 2023)
Facts of the Case
The petitioner, Sonex Engineers Co-operative Society Limited, worked as a contractor under a PMGSY project floated by respondent No.4, the National Rural Infrastructure Development Agency (NRIDA), thro...
Punjab and Haryana High Court Holds Writ Challenging Cancellation of GST Registration Infructuous After the State Tax Officer Restores Registration on the Assessee's Own Revocation Application — Kalsi Steel Industries vs State of Punjab & Others (CWP-19836-2023)
Facts of the Case
The petitioner, Kalsi Steel Industries, sought to amend its writ petition to challenge an order dated 21.09.2023 (Annexure P-7) by which its GST registration had been cancelled with effect from 06.06.2...
High Court Directs Government Department to Release Withheld Earnest Money Deposit and GST Component Due to a Civil Contractor for Completed Works Within Four Weeks — Contractor vs State/Government Department (Writ Petition No. 26112 of 2023)
Facts of the Case
The petitioner had entered into several works agreements with the respondent-Department for works executed in Kurnool District, and completed them as per the agreed terms, with measurements duly record...
Telangana High Court Rejects Auction-Winner's Challenge to 18% GST on Collection of Temple-Donated Human Hair, Holds the Exemption Under Notification No.2/2017-Central Tax (Rate) Inapplicable Since the Arrangement Was a Service, Not a Sale — Naresh Women Hair Enterprises vs State of Telangana & Others (Writ Petition No. 44816 of 2022)
Facts of the Case
Respondent No.3, Sri Anjaneya Swamy Vari Devasthanam, Kondagattu, issued an auction notification for the right to collect human hair accumulated at its temple premises for the period 01.08.2021 to 01.0...
Karnataka High Court (Dharwad Bench) Directs Government PMGSY Department to Reimburse GST at 12% and 18% to a Civil Contractor Under Section 13 of the CGST Act for Completed Road Works — Honnappa Ramayya Naik vs Executive Engineer, Karwar Project Division (Writ Petition No. 106344 of 2023)
Facts of the Case
The petitioner, a registered Class-I Civil Contractor, was the successful bidder for road works under the PMGSY (NGNRY Phase III) scheme in the Karwar Project Division, and the respondent-Department is...
Uttarakhand High Court Disposes of Challenge to Cancellation of GST Registration for Default in Terms of an Earlier Coordinate-Bench Order After the Petitioner Deposits Outstanding Tax and Penalty — Petitioner vs Commissioner, State Goods and Services Tax Commissionerate (WPMS No. 1362 of 2023)
Facts of the Case
The petitioner's GST registration was cancelled by order dated 13.01.2023 on the ground of default — the petitioner had failed to pay GST for the month of June. The petitioner subsequently deposited ...