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M/s. Coal Trading Entity vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Exclusion of Limitation Period under Section 54 of the CGST Act, 2017 | W.P. No. 30152 of 2021
Facts of the CaseThe petitioner, engaged in the business of trading coal,
filed a writ petition challenging the rejection of its GST refund applications
submitted for the tax periods July 2017 to March 2018 and April 2...
State Tax Officer & State of Kerala vs. Baiju A.A. & Connected Cases – Kerala High Court Upholds Invalidity of 2018 KVAT Amendment Due to Lack of Legislative Competence After GST; Reassessment Notices Beyond Limitation Quashed | Article 246A of the Constitution of India, Section 25 of the Kerala Value Added Tax Act, 2003, Section 174 of the Kerala Goods and Services Tax Act, 2017 & Constitution (101st Amendment) Act, 2016
Facts of the Case
Multiple
reassessment notices were issued under Section 25 of the KVAT Act for
earlier assessment years.
These
reassessment proceedings relied upon the extended limitation period
...
M/s. Gradiente Infotainment Limited vs Union of India & Others – Telangana High Court Permits Withdrawal of Writ Petition Challenging Rejection of GST Registration Revocation Application with Liberty to Pursue Appropriate Remedy under Section 30(2) of the CGST Act, 2017 Read with Rule 23 of the CGST Rules
Facts of the CaseM/s. Gradiente Infotainment Limited filed a writ petition
before the Telangana High Court under Article 226 of the Constitution of
India challenging the rejection of its application for revocation of
...
M/s Siddhivinayak Infrastructure Through Its Partner Shri Kolte vs Union of India Through the Secretary & Others – Bombay High Court Directs Authority to Decide GST Reimbursement Claim Within 90 Days | Writ Petition No. 8530 of 2022
Facts of the CaseThe petitioner, M/s Siddhivinayak Infrastructure,
approached the Bombay High Court seeking directions to the competent authority
regarding reimbursement of GST amounting to ₹42,51,126/-.The petitione...
M/s. NCC Limited vs Union of India & Others – Andhra Pradesh High Court Sets Aside Blacklisting Order Passed Without Show Cause Notice; Reaffirms Principles of Natural Justice and Audi Alteram Partem under Article 226 of the Constitution of India
Facts of the CaseThe petitioner company, M/s. NCC Limited, a reputed
construction and engineering company, participated in a tender floated for the
construction of a two-lane major bridge across the Penna River on NH-6...
Rajendra Dave vs State of Chhattisgarh & Others – Chhattisgarh High Court Dismisses Writ Petition Challenging Transfer Filed by Union Office Bearer; Individual Transfer Dispute Not Maintainable in Representative Capacity | Article 226 of the Constitution of India
Facts of the Case
The
petitioner filed a writ petition under Article 226 of the Constitution
of India challenging a transfer order.
The
petitioner claimed to be an office bearer of a union.
The
...
Contractor vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Directs Release of Admitted Contract Dues with 12% Interest on Default | Article 226 of the Constitution of India | W.P. No. 19217 of 2022
Facts of the CaseThe petitioner, a civil contractor, was awarded the work for
construction of additional classrooms at the Government Junior College, Saluru
Village and Mandal, Vizianagaram District under Circle Agreem...
M/s. [Petitioner] vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Exclusion of Limitation Period Under Section 54 of the CGST Act, 2017 | W.P. No. 30120 of 2021 (23 August 2022)
Facts of the Case
The
petitioner was engaged in the business of trading coal.
The
petitioner claimed entitlement to a refund under Section 54 of the CGST
Act, 2017, the Andhra Pradesh GST Act, and R...
M/s. Coal Trader vs State of Andhra Pradesh & Others – Andhra Pradesh High Court Holds GST Refund Application Not Time-Barred Due to Limitation Exclusion Notification | Sections 54 & 55 of the CGST Act, 2017 | W.P. No. 30152 of 2021 (Judgment dated 23.08.2022)
Facts of the Case
The
petitioner was engaged in the business of trading coal.
It
claimed entitlement to refund of GST paid on eligible supplies under Section
54 of the CGST Act, 2017, read with Rule...
C. Prasannakumaran Unnithan & Leena P. Nair vs GST Council & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Ruling Allowing Reopening of TRAN-1 & TRAN-2 for Transitional Input Tax Credit under GST
Facts of the CaseThe petitioners, C. Prasannakumaran Unnithan,
Proprietor of M/s. C.B. Electricals, and Leena P. Nair, Proprietrix of
M/s. C.B. Electricals, approached the Kerala High Court seeking relief
regarding th...