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Pharmaceuticals and Medical Devices Bureau of India (PMBI) vs Assistant State Tax Officer — GST MOV-09 Adjudication Order Mandatory Under Section 129(3) Even After Payment Under Section 129(1)(a); Appeal Under Section 107 Cannot Be Defeated
Facts of the Case
The petitioner, Pharmaceuticals and Medical Devices Bureau
of India (PMBI), formerly known as the Bureau of Pharma Public Sector
Undertakings of India, approached the Kerala High Court in relation ...
Parur Metal Industries vs State Tax Officer – Delayed Application for Revocation of GST Registration Treated Within Time Under Section 30 of CGST Act
Facts of the CaseParur Metal Industries suffered an order dated 18.02.2022
cancelling its registration under the GST laws. The cancellation was on account
of non-filing of returns and non-payment of tax.The petitioner ...
M/s Massilly India Packaging Pvt. Ltd. vs Assistant Commissioner, Central Excise and Central Tax (GST) & Union of India — Karnataka High Court Directs Decision Within Four Weeks on ₹27.88 Lakh CENVAT/Input Credit Refund Claim and Interest | Articles 226 & 227
Facts of the CaseM/s Massilly India Packaging Pvt. Ltd., a company having its
registered office at Bommaravettu, Muthoor Road, Hiriyadaka, Udupi, approached
the High Court of Karnataka by filing Writ Petition No....
M/s. GKV Sharma vs Union of India and Another – Orissa High Court Directs Revocation of GST Registration Cancellation and Opening of GST Portal Under Section 30 of CGST Act Read with Rule 23 of CGST Rules
Facts of the CaseThe Petitioner, M/s. GKV Sharma, challenged a
communication dated 29 April 2022, which indicated non-payment of
interest, late fee and penalty, as well as ineligible Input Tax Credit, for the
period f...
M/s Migson Auto Mobiles and Another vs State of U.P. and Others – Allahabad High Court Dismisses Writ Against Section 129(1)(b) GST Order Due to Alternate Remedy of Appeal Under Section 107 of CGST/UPGST Act
Facts of the CaseThe petitioners filed a writ petition before the Allahabad
High Court challenging an order dated 28 June 2022 passed by Respondent No. 3
under Section 129(1)(b) of the U.P. GST Act read with Section 20...
Omprakash Loya vs State of Telangana – Excise Authorities Cannot Interfere with Lawful Black Jaggery and Alum Trade Without Authority of Law | Articles 14, 19(1)(g), 21 & Rule 5 of GUR (Regulation of Use) Order, 1968
Facts of the CaseThe petitioner, Omprakash Loya, was carrying on
business through Omprakash Loya and Company and claimed to be engaged in
the lawful trade of jaggery under a valid licence and registration. The
petitio...
M/s. AB Udyog Pvt. Ltd. and Another vs. Assistant Commissioner of State Tax, Rajakatra Charge and Others – GST Adjudication Order Without Show Cause Notice Quashed for Violation of Natural Justice
Facts of the CaseThe appellants filed an intra-Court appeal challenging the
order dated 19.07.2022 passed in WPA 15040 of 2022.The dispute arose from action initiated by the respondent GST
Authority. The appellants pri...
Anilkumar @ Anil A vs Chirayinkeezhu Grama Panchayat & Another – Kerala High Court Case Law on COVID-19 Market Closure, Proportionate Licence Fee Exemption and Consideration of Representation
Facts of the CaseThe petitioner was the highest bidder in an auction and
obtained a licence for collecting gate fee at Valiyakada, Lekshmipuram Market
for an amount of ₹10,50,000.The petitioner approached the Kerala ...
GST TRAN-1 Transitional Credit Case Law: WPMS No. 975 of 2020 & Connected Matters vs GST Council and State of Uttarakhand – Filing and Revision of TRAN-1 Permitted in Terms of Supreme Court Directions under Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioners approached the High Court in separate writ
petitions concerning difficulties in filing or revising Form GST TRAN-1 for
availing transitional credit under the GST regime.In some cases, t...
Ramavtar vs State of Rajasthan – Anticipatory Bail Under Section 438 Cr.P.C. Denied in NDPS Act Section 8/15 Case; Alleged Possession and Management of Hotel, Witness Statements and Criminal Antecedents Considered
Facts of the CaseThe petitioner, Ramavtar, filed an anticipatory bail
application under Section 438 Cr.P.C. in connection with FIR No.
51/2022, registered at Police Station Shahpura, District Jaipur, for
alleged offen...