Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
M/s. Nilachal Refractories Ltd. vs Commissioner, CT & GST, Odisha & Another: Orissa High Court Permits Statutory Appeal with Delay Condonation Application
Facts of the
Case
M/s. Nilachal Refractories Ltd. approached the High
Court of Orissa by filing W.P.(C) No. 22598 of 2022 against the Commissioner,
CT & GST, Odisha and another opposite party.
During conside...
Ramki Cements Private Limited vs State Tax Officer: Madras High Court Quashes GST MOV-09 Tax and Penalty Order for Inadequate Opportunity and Improper Service of Show Cause Notice
Facts of the
CaseThe petitioner, Ramki Cements Private Limited, had
recently established a branch office at No. 257, PathinParai, Thottakudi,
Tirunelveli, Tamil Nadu – 627151. A GST certificate had thereafter been
...
GST Registration Cancellation: Uttarakhand High Court Permits Manual Revocation Application Under Section 30 of CGST Act in Light of Vinod Kumar vs. Commissioner Uttarakhand State GST & Others
Facts of the
CaseThe petitioner filed a writ petition before the
High Court seeking appropriate relief against the cancellation of GST
registration.The petitioner specifically prayed for issuance of
a suitable writ, ...
GST Registration Cancellation: Uttarakhand High Court Permits Manual Revocation Application Under Section 30 of CGST Act in Light of Vinod Kumar vs. Commissioner Uttarakhand State GST & Others
Facts of the
CaseThe petitioner filed a writ petition before the
High Court seeking appropriate relief against the cancellation of GST
registration.The petitioner specifically prayed for issuance of
a suitable writ, ...
Sabu G.S. vs State of Kerala – Kerala High Court Directs Disposal of Pending Stay Petition and Keeps KVAT Recovery Proceedings in Abeyance
Facts of the CaseThe petitioner, Sabu
G.S., was aggrieved by an assessment order referred to in the proceedings
as Ext.P2, relating to the assessment year 2010–2011 under the
Kerala Value Added Tax framework.Against...
Bimal Kothari vs Assistant Commissioner (DSGST) & Ors. — GST Registration Cancellation Unsustainable for Non-Compliance with Rule 25 of CGST Rules, 2017; Physical Verification Must Be Conducted in Taxpayer’s Presence and Report Uploaded in Form GST REG-30
Facts of the
CaseThe petitioner, Bimal Kothari, challenged
the order dated 17 December 2018 passed by the Assistant Commissioner
(DSGST), whereby the petitioner’s GST registration was cancelled.A show cause notice d...
WPMS No. 2567 of 2022 vs State of Uttarakhand: Manual Revocation Application Permitted Against GST Registration Cancellation Under Section 30 of CGST Act, 2017
Facts of the
CaseThe petitioner had been granted GST registration,
which was subsequently cancelled by the Assistant Commissioner, Haldwani
Sector–1, through an order dated 16 June 2022.Aggrieved by the cancellation...
WPMS No. 2683 of 2022: Uttarakhand High Court Allows Correction of Remand Order and Substitutes Deputy Commissioner, State GST, Dehradun, Sector-I as Correct Authority
Facts of the
CaseThe matter arose from an application, being MCC No.
2 of 2022, seeking correction of the High Court’s earlier order dated
01.11.2022.In the earlier order, the Court had remanded the
matter to the â...
M/s Tara Chand Cont vs State of Uttarakhand & Others — Section 30 CGST Act: Uttarakhand High Court Permits Manual Revocation Application Against Cancellation of GST Registration; Section 107 Appeal Issue Governed by Vinod Kumar Case
Facts of the
CaseThe petitioner had been granted GST registration.
The said GST registration was subsequently cancelled by the Assistant
Commissioner, Pithoragarh Sector–1, by order dated 14.06.2022.Aggrieved by the...
Mash Agro Foods Limited vs State of Bihar & Ors. – Patna High Court Directs Decision on Representation Claiming 80% GST Reimbursement and Other Incentives under Bihar Industrial Investment Promotion Policy, 2016 | Article 226
Facts of the
CaseMash Agro Foods Limited filed a writ petition
before the Patna High Court seeking directions to the respondent authorities to
process its application for financial incentives claimed under the Bihar
...