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Rs.1.02-Crore Penalty Dispute Relegated to Statutory Appeal: Kerala High Court Orders Vehicle Release on Bank Guarantee in Melethil Mohamed Shameer v. State Tax Officer, Mobile Squad No.III (W.P.(C) No.29782 of 2022)
Facts of the Case
The petitioner's vehicle was detained on 18.08.2022 by the State Tax Officer, Mobile Squad No.III, Karunagappally, on the ground that the required documents did not accompany the transport of goods. Fo...
No Reasoned Finding on Vehicle-Breakdown Explanation: Allahabad High Court Quashes Section 129(3) Seizure Orders and Remits for Fresh Adjudication in M/S Rateria Laminators Pvt. Ltd. v. Additional Commissioner (Writ Tax No.599 of 2023)
Facts of the Case
M/S Rateria Laminators Pvt. Ltd., a Kolkata-based company, made an inward supply of HDPE material from GAIL, Auraiya, Uttar Pradesh, under two invoices dated 06.03.2023, with two e-way bills generated ...
GST Portal Communication Is Valid Service: Kerala High Court Division Bench Upholds Dismissal of Writ Against Unappealed Section 16(2)(c) ITC-Denial Order in S.K. Eldhose v. State Tax Officer (WA No.1380 of 2023)
Facts of the Case
The appellant, a proprietary concern holding CGST and KSGST registration, was served a notice under Section 61 of the GST Act alleging excess input tax credit claimed in 2017-18 in violation of Section...
Cash and Silver Bars Not Liable to Seizure as 'Things' Under Section 67 Absent Reliance in the Show Cause Notice: Delhi High Court Orders Release in Deepak Khandelwal v. Commissioner of CGST, Delhi West (W.P.(C) 6739/2021)
Facts of the Case
The petitioner, proprietor of M/s Shri Shyam Metal and registered under GSTIN 07AGCPK1126B2Z5, was subjected to a search of his residential premises on 28.01.2020 under Section 67(2) of the CGST Act, 2...
Provisional Attachment Lapses by Efflux of Time: Telangana High Court Holds Section 83 Order Ceased to Operate After One Year in Ali Asgar Junagadhwala v. Union of India (Writ Petition No.24036 of 2023)
Facts of the Case
By order dated 05.01.2021, the third respondent provisionally attached three bank accounts and an immovable property belonging to the petitioners under Section 83 of the CGST Act, 2017. Under Section 8...
Cancellation on DGGI's Direction Without Independent Application of Mind Set Aside: Kerala High Court Orders Fresh, Independent Adjudication in Muhammad Salmanul Faris K v. Superintendent, CGST (WP(C) No. 25716 of 2023)
Facts of the Case
The petitioner's GST registration was cancelled by order dated 20.04.2023 on the ground that he had issued invoices and bills to other dealers without actual supply of goods or services, enabling those...
Section 70 Summons Power in Fake-ITC Inquiry Upheld: Patna High Court Dismisses Challenge With Costs of Rs.25,000 in Morlatis Engineering and Construction Pvt. Ltd. v. Union of India (DGGI) (CWJC No.809 of 2026)
Facts of the Case
Morlatis Engineering and Construction Private Limited, registered under the Central/Bihar GST Act with Form GST REG-06 registration dated 07.02.2019, received multiple notices and summonses from the Di...
Consultant's Default in Filing Returns Not Fatal: Uttarakhand High Court Permits Revocation Application Under Section 30 CGST Act in M/S Shyam Narayan Prasad v. Commissioner, CGST (WPMS No.2619 of 2023)
Facts of the Case
The petitioner, a partnership firm carrying on business as M/S Shyam Narayan Prasad and registered under the CGST Act, 2017, had its registration cancelled by order dated 15.03.2023 for failure to furn...
69-Day Appeal Delay Condoned Because GST Appellate Tribunal Not Constituted: Andhra Pradesh High Court Remands Section 74 Appeal on 10% Additional Pre-Deposit in Mandavalli Venkateswara Rao v. Union of India (Writ Petition No.18639 of 2023)
Facts of the Case
The petitioner, registered under GSTIN 37AAOPR4812K1Z6, was assessed to tax and penalty of Rs.41,76,972 under Section 74(1) of the APGST/CGST Act. The petitioner's first appeal against the assessment o...
Section 74 GST Demand Set Aside for Denial of Mandatory Personal Hearing: Allahabad High Court (Lucknow) Applies Mohini Traders Precedent in Party Time Hospitality vs. State of U.P. (Writ Tax No. 176/2023)
Facts of the CaseParty Time Hospitality, proprietor Smt. Punita Gupta, challenged an order dated 16.11.2021 confirming a demand under Section 74 of the GST Act and a further order dated 04.08.2023 dismissing the conseque...