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Orissa High Court Disposes of GST Appeal-Remand Writ Petition in Terms of the Common Order Passed in the Pravat Kumar Choudhury Batch Covering CBIC's Section 107 Amnesty Notification — Niranjan Parmanik vs Commissioner of CT & GST, Odisha and Ors. (W.P.(C) No.34924 of 2023)
Facts of the Case
This writ petition was filed by Niranjan Parmanik before the Orissa High Court against the Commissioner of CT & GST, Odisha and others. The matter was taken up through hybrid mode and disposed of b...
Karnataka High Court (Dharwad Bench) Declines to Examine Section 16(4) CGST Act Vires Challenge Not Pressed in Light of Contrary Precedent, Relegates Petitioner to Appeal in M/S Rounak Trade Links vs Deputy Commissioner of Commercial Taxes (WP No.106045 of 2022)
Facts of the CaseM/S Rounak Trade Links, Belgaum (GSTIN 29BDRPK2649J1ZV), filed a writ petition before the Dharwad Bench of the Karnataka High Court questioning the constitutional validity of Section 16(4) of the CGST Ac...
Allahabad High Court (Lucknow Bench) Disposes of GST Writ Petition in Terms of the Connected Order in Writ Tax No.5 of 2023 — Clear Secured Services Private Limited vs Commissioner, State Tax GST, U.P. Lucknow and Anr. (Writ Tax No.1 of 2023)
Facts of the Case
The petitioner, Clear Secured Services Private Limited, through its Authorised Signatory Shailendra Dubey, filed this writ petition before the Allahabad High Court, Lucknow Bench, against the Commissio...
Kerala High Court Disposes of Vires Challenge to Retrospective CGST Notifications, Grants Liberty to Reply to DGGI Show Cause Notice in Coco Latex Exports Pvt. Ltd. vs Deputy Director, DGGI (WP(C) No.31990 of 2023)
Facts of the CaseCoco Latex Exports Pvt. Ltd., Alappuzha, filed a writ petition before the Kerala High Court seeking a declaration that Notifications No.3/2018, 53/2018, 54/2018 and 16/2020-Central Tax (Ext.P4, P5, P5(a)...
Telangana High Court Quashes Rs.97.27 Crore GST Show-Cause Notice Under Section 73 CGST Act as Vague and Bereft of Facts and Materials, Reserves the Department's Right to Reinitiate — M/s. Mondelez India Foods Private Limited vs Deputy Commissioner (ST) and Ors. (Writ Petition No.29673 of 2023)
Facts of the Case
The petitioner, M/s. Mondelez India Foods Private Limited, challenged a show-cause notice in Form GST DRC-01 dated 30.09.2023 issued by the Deputy Commissioner (ST), Secunderabad, under Section 73 of t...
Orissa High Court Disposes of GST Demand Challenge Following Common Order in Pravat Kumar Choudhury Batch in Puspanjali Acharya vs Additional State Tax Officer, CT and GST (W.P.(C) No.28288 of 2023)
Facts of the CaseThe petitioner, Puspanjali Acharya, filed the present writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties, challenging acti...
Kerala High Court Relegates GSTR-1/GSTR-3B Mismatch and Circular No.26/26/2017-GST Vires Challenge to Appellate Authority as Disputed Question of Fact in M/S Brothers Trade Links vs State Tax Officer, Chathannoor (WP(C) No.34049 of 2023)
Facts of the CaseM/S Brothers Trade Links, a partnership firm engaged in distribution of cosmetics and baby products at Kollam and a registered dealer under the CGST/SGST Act, was issued a scrutiny notice in Form GST ASM...
Allahabad High Court Quashes Ex-Parte GST Demand Order for Improper Service of Notice on De-Registered Firm's Former Accountant in M/S Vivaan Enterprises vs State of U.P. (Writ Tax No.1023 of 2023)
Facts of the CaseM/S Vivaan Enterprises operated a trading unit that was duly registered under GST. The registration was cancelled with effect from 14.08.2019 vide an order dated 22.10.2019, at which point no tax liabili...
Uttarakhand High Court Disposes of GST Registration Cancellation Challenge on Petitioner's Undertaking to Deposit Tax Dues and Penalty, Directs the Department to Consider a Revocation Representation Within a Week — Petitioner vs State of Uttarakhand and Ors. (WPMS No.3154 of 2023)
Facts of the Case
The petitioner challenged an order dated 10.01.2023 passed by the second respondent cancelling the petitioner's GST registration. Counsel for the petitioner submitted that the registration had been can...
Gauhati High Court Directs Offline Route for Restoration of GST Registration Cancelled for Return-Default, Subject to Payment of Dues and Filing of Pending Returns, in Sri Bhupinder Pal Singh vs State of Assam (WP(C)/6009/2023)
Facts of the CaseSri Bhupinder Pal Singh, engaged in the business of providing “Pandal or Shamiana Services” and an assessee under the Central Goods & Services Tax Act, 2017 and the Assam Goods & Serv...