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Gujarat High Court Holds Negative Blocking of Input Tax Credit Under Rule 86A Impermissible Absent Available Credit, Follows Samay Alloys, Orders Ledger Unblocked — Milap Scrap Traders vs State/Commercial Tax Officer (R/Special Civil Application No. 12986 of 2021)
Facts of the CaseThe petitioner, Milap Scrap Traders, through its proprietor, sought unblocking of input tax credit amounting to Rs. 7,68,554 of CGST and Rs. 7,68,549 of SGST, totalling Rs. 15,37,103, which had been bloc...
Rajasthan High Court Holds CBIC Advisory on Voluntary ITC Reversal Cannot Alone Justify Recovery, Disposes Petition with Liberty to Raise All Defences — M/s Ladiwal Jewels & Sons LLP vs Principal Commissioner (D.B. Civil Writ Petition No. 3731/2021)
Facts of the CaseThe petitioners, M/s Ladiwal Jewels & Sons LLP and its authorised signatory, challenged an Advisory Memo dated 1st March 2021 issued by the respondent authorities calling upon the petitioner to volun...
Delhi High Court Directs Reopening of GST Portal for TRAN-1 Filing Following Blue Bird Pure Precedent, Suspending Relief Pending Supreme Court's Decision — Hygiene (India) Pvt. Ltd. vs Union of India & Ors (W.P.(C) 4656/2022)
Facts of the CaseThe petitioner, Hygiene (India) Pvt. Ltd., sought a direction to the respondents to allow it to carry forward, in its electronic credit ledger, transitional input tax credit of Rs. 8,03,555 reflected as ...
Jammu & Kashmir and Ladakh High Court Sets Aside GST Appellate Order for Violating Natural Justice Under Section 169, Remands Appeal for Fresh Consideration — M/S Dar Motors Private Limited vs Union Territory of JK & Ors (WP (C) No. 523/2022)
Facts of the CaseThe petitioner, M/S Dar Motors Private Limited, had filed a statutory appeal under Section 107 of the J&K GST Act, 2017, challenging an order dated 29th December 2020 passed by the State Taxes Office...
Madras High Court (Madurai Bench) Dismisses Writ Against GST Assessment Orders for Laches, Grants Liberty to Dhananjay Timber and Hardware to File Statutory Appeal With Mandatory Pre-Deposit — Tvl.Dhananjay Timber and Hardware vs State Tax Officer (W.P(MD).Nos.5274 to 5276 of 2022)
Facts of the Case
Tvl.Dhananjay Timber and Hardware, a proprietary concern registered as GSTIN 33AIJPM4171B1ZL, filed three connected writ petitions challenging assessment proceedings for the periods 2018–19, 2019–2...
Gujarat High Court Quashes Show Cause Notice Alleging Fraudulent GST Registration Against KRD Enterprise for Lack of Particulars, Permits Department to Issue Fresh Detailed Notice — KRD Enterprise vs State of Gujarat (R/Special Civil Application No. 5934 of 2022)
Facts of the Case
KRD Enterprise, a proprietary concern of Nileepkumar Bhagvandas Rajput registered under GST as GSTIN 24EEMPR1072B1ZO, was served a show cause notice dated 9.3.2022 in Form GST REG-17, calling upon it t...
Gujarat High Court Quashes Vague Show Cause Notice for Cancellation of GST Registration Against Shah Industries for Want of Material Particulars, Grants Liberty to Issue Fresh Notice — Shah Industries vs State of Gujarat (R/Special Civil Application No. 5935 of 2022)
Facts of the Case
Shah Industries, a proprietary concern of Vishal Hastimal Sakaria registered under GST as GSTIN 24ACUPS2114B1ZU, was served a show cause notice dated 2.11.2021 in Form GST REG-17, calling upon it to sh...
Patna High Court Quashes Ex Parte and Non-Speaking GST Assessment, Appellate and Recovery Orders Against Arihant Enterprises for Violation of Natural Justice, Remands With Conditional Pre-Deposit — M/s Arihant Enterprises vs State of Bihar (CWJC No.4303 of 2022)
Facts of the Case
M/s Arihant Enterprises, a partnership firm carrying on business at Gulabbagh, Purnea, challenged a chain of GST proceedings for the financial year 2019–20: an assessment order dated 18.1.2021 passed...
Karnataka High Court Sets Aside AAAR Ruling Holding Infinera India an ‘Intermediary’ Under Section 2(13) IGST Act and Remands to Authority for Advance Ruling in Light of CBIC’s Clarificatory Circular — Infinera India Pvt Ltd vs Union of India (W.P.No.1899/2021 (T-RES))
Facts of the Case
Infinera India Private Limited, a wholly owned subsidiary of Infinera Corporation, USA, incorporated under the Companies Act, 2013 with its registered office at Bengaluru, sought an advance ruling on w...
Kerala High Court Declines to Rule on Legality of Notice Curtailing 90-Day Redemption Period Under Section 130 CGST Act; Directs Time-Bound Disposal of Pending Section 107 Appeal and Continuation of Interim Stay on Auction — M. Abdul Nazir vs State Tax Officer, SGST (WP(C) No.4690 of 2022)
Facts of the CaseThe petitioner, M. Abdul Nazir, proprietor of M/s A N Trader, Kozhikode, was aggrieved by an order dated 04.12.2021 (Ext.P1) passed under Section 130 of the CGST Act, 2017, confiscating his goods and con...