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Kerala High Court Holds No Interest Payable on Delayed Turnover Tax for COVID-Period Parcel Sales of IMFL by FL3/FL11 Licensees Where the Tax Rate Was Notified Only Later; Quashes Interest Demand and Remands for Fresh Assessment — Sreevalsam Residency vs State of Kerala (WP(C) No. 32408 of 2023)
Facts of the Case
Sreevalsam Residency, Kulanada, Pathanamthitta, a Bar-Attached (4-star) hotel holding FL3/FL11 licences to sell Indian Made Foreign Liquor (IMFL), is a dealer under the Kerala General Sales Tax Act, 19...
Calcutta High Court Disposes of Writ on Unabsorbed GST Burden in Government Contracts, Directs Petitioner to File Representation Before Finance Department With Protection From Coercive Action — Rabi Shankar Mahaptra vs State of West Bengal (WPA 28450 of 2023)
Facts of the CaseThe petitioner, Rabi Shankar Mahaptra, Proprietor of M/s. Mahapatra Enterprise, filed this writ petition before the Calcutta High Court seeking a direction upon the State of West Bengal to bear the addit...
Chhattisgarh High Court Grants Regular Bail to Applicant Accused of Availing Over Rs. 10.14 Crore Unauthorized Input Tax Credit Under Section 132(1)(c) CGST Act — Sanjay Shende vs Union of India (MCRC No. 6434 of 2023)
Facts of the Case
The applicant, Sanjay Shende, was arrested in connection with Crime No. 5/GST/2023-24 registered with GST Intelligence, Raipur (Chhattisgarh), for an offence punishable under Section 132(1)(c) of the C...
Orissa High Court Dismisses Writ Petition of M/s. Swastik Agency, Holds Pre-Deposit Under Section 77(4) OVAT Act Is a Condition for the First Appeal and Cannot Cure a Delayed, Non-Compliant First Appeal — W.P.(C) No. 34951 of 2023
Facts of the CaseM/s. Swastik Agency, the petitioner, had its first appeal against an assessment order rejected by the First Appellate Authority vide order dated 19.09.2018 on the ground that the appeal was filed after a...
Punjab and Haryana High Court Dismisses Writ Petition as Infructuous After CGST Department Complies with Earlier Directions on CCTV Recording and Adjudicating Authority, Grants Liberty to Revive Within Two Months — Nitish Kumar vs Commissioner, CGST Commissionerate (CWP-25578-2021)
Facts of the CaseThe petitioner, Shri Nitish Kumar, filed the present writ petition under Article 226 against the Commissioner, Central Goods and Service Tax CGST Commissionerate and others, arising out of an ongoing inv...
Department Wins: Allahabad High Court Declines to Interfere with GST Show Cause Notice under Article 226 in Trimurti Fragrances And Flavours Pvt. Ltd. vs. Director General Of Goods And Services Tax (WRIT TAX No. 1290 of 2023)
Facts of the Case
Trimurti Fragrances And Flavours Pvt. Ltd. and six other petitioners approached the Allahabad High Court challenging a Demand-cum-Show Cause Notice dated 07.06.2023 issued by the Director General of Go...
No Quashing on Merits: Madras High Court Relegates Petitioner to Statutory Appeal Under Section 107 TNGST Act in T. Ramar vs. Assistant Commissioner of CGST and Central Excise, Madurai (W.P.(MD) No.24012 of 2023), Citing GST Council's Amnesty Scheme
Facts of the Case
The petitioner, T. Ramar, was engaged in works contracts for the Public Works Department. Services rendered to the Government by way of construction, commission, installation and completion were exempt...
No Finding on Merits: Punjab & Haryana High Court Permits Withdrawal of GST TDS Refund Petition in Dharam Pal and Co. vs. State of Haryana (CWP-22768 of 2019), Granting Liberty to Pursue Alternative Remedy for Input Tax Credit
Facts of the Case
Dharam Pal and Co. (petitioner), a contractor, filed a writ petition before the Punjab and Haryana High Court seeking a direction to the State of Haryana and its Executive Engineer, Safidon Water Servi...
Bail Condition Relaxed: Gauhati High Court Modifies Weekly Reporting Requirement to Monthly for Elderly, Ailing Accused in Section 132(1)(b) CGST Act Evasion Case, Ashok Kumar Jain v. Union of India, Directorate General of GST Intelligence (Crl.Rev.P./497/2023)
Facts of the Case
The petitioner, Ashok Kumar Jain, aged 60, was granted bail on 11.05.2023 by the Additional Sessions Judge No. 1, Kamrup(M), Guwahati, in BA No. 363/2023, in connection with Case No. DGCI/INV/FUP/51/20...
Bail Granted Without Commenting on Merits: Rajasthan High Court Allows Regular Bail to Accused in Rs. 1046.74 Crore Fake-Invoice GST Evasion Case Under Section 132 CGST Act in Rishabh Jain v. State of Rajasthan and Union of India (DGGI) (S.B. Criminal Miscellaneous Bail Application No. 10718/2023)
Facts of the Case
Petitioner Rishabh Jain was arrested on 25.06.2023 in connection with an investigation by the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit, registered vide File No. DGGI/INT/INTL/G...