Category Archives: GST Judgments

Order Passed under GST against taxpayer without Personal hearing is Invalid : High Court

By | March 24, 2022

Order Passed under GST against taxpayer without Personal hearing is Invalid : High Court HIGH COURT OF ALLAHABAD Bharat Mint and Allied Chemicals v. Commissioner of Commercial Tax SURYA PRAKASH KESARWANI AND JAYANT BANERJI, JJ. WRIT TAX NO. 1029 OF 2021 MARCH  4, 2022 Abhinav Mehrotra and Satya Vrata Mehrotra for the Petitioner. C.S.C. and A.S.G.I. for the Respondent. ORDER 1. Heard Sri Abhinav Mehrotra,… Read More »

GST Appeal can not be rejected because it was filed manually : High Court

By | March 20, 2022

GST Appeal can not be rejected because it was filed manually : High Court HIGH COURT OF ANDHRA PRADESH Ali Cotton Mill v. Appellate Joint Commissioner (ST) U. DURGA PRASAD RAO AND MS. J. UMA DEVI, JJ. WRIT PETITION NO. 3308 OF 2021 FEBRUARY  11, 2021 ORDER U. Durga Prasad Rao, J. – The petitioner seeks writ of mandamus declaring… Read More »

Serve physical copy of show cause notice to assessee under GST : High Court

By | March 17, 2022

Serve physical copy of show cause notice to assessee through registered post or speed post or courier and upload the same in GST portal HIGH COURT OF MADRAS Pushpam Reality v. State Tax Officer C. SARAVANAN, J. W.P.NOS.27651, 27654 & 27657 OF 2021 AND OTHERS FEBRUARY  4, 2022 Adithya Reddy for the Petitioner. Ms. Amirta Poonkodi Dinakaran for… Read More »

No Detention of Goods can be done for mismatch in the quantities of Eway bill and Invoice : High Court

By | March 16, 2022

No Detention of Goods can be done for mismatch in the quantities of Eway bill and Invoice : High Court      IN THE HIGH COURT OF PUNJAB AND HARYANA                      AT CHANDIGARH                               CWP No.25057 of 2021                              Date of decision : March 14, 2022   M/s Raghav Metals    …Petitioner      Versu State… Read More »

GST Refund Application can not be rejected due to Delay : High Court

By | March 16, 2022

GST Refund Application can not Rejected due to Delay : High Court Allahabad High Court Gamma Gaana Limited Vs Union of India Writ Tax No. 173 of 2022 03/03/2022 Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. None appears for the respondent nos. 1… Read More »

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court

By | March 14, 2022

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court Allahabad High Court Apparent Marketing Private Limited Vs State Of U.P. Writ Tax No. 348 of 2021 05/03/2022 1. Heard Sri Praveen Kumar, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for… Read More »

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR

By | March 14, 2022

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR AUTHORITY FOR ADVANCE RULINGS, TELANGANA Siddhartha Constructions, In re B.RAGHU KIRAN AND S.V. KASI VISWESWARA RAO MEMBERS TSAAR ORDER NO. 10 OF 2022 A.R.COM/15 OF 2021 MARCH  2, 2022 ORDER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Provide Copy of Reasons for ordering provisional attachment in GST : High Court

By | March 10, 2022

Provide Copy of Reasons for ordering provisional attachment in GST : High Court HIGH COURT OF BOMBAY Originative Trading (P.) Ltd. v. Union of India R.D. DHANUKA AND S.M. MODAK, JJ. WRIT PETITION NO. 3786 OF 2021 FEBRUARY  28, 2022 Prithviraj Chaudhari and Aansh Prashant Desai for the Petitioner. Jitendra B. Mishra for the Respondent. ORAL JUDGMENT [ PER R.D.DHANUKA, J] :-… Read More »

GST Officer can not attach Personal Property of Partner , Stock and Debtors : High Court

By | March 7, 2022

GST Officer can not attach Personal Property of Partner , Stock and Debtors : High Court HIGH COURT OF GUJARAT Utkarsh Ispat LLP v. State of Gujarat J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO. 188 OF 2022 JANUARY  27, 2022 Avinash Poddar for the Petitioner. Utkarsh Sharma, Ms. Mohini Bhavsar, Advs. and Bharat Jani for the Respondent. ORAL JUDGMENT… Read More »

GST Number Cancellation if LATE FEES AND INTEREST NOT PAID, High Court decision

By | March 6, 2022

GST Number Cancellation if LATE FEES AND INTEREST NOT PAID, High Court decision Latika Ghosh Vs The Commercial Tax Officer/Assistant Commissioner (Calcutta High Court) MAT 112 of 2022 With IA No. CAN 1 of 2022 01/03/2022 This intra court mandamus appeal filed by the appellant challenging the order dated 20.12.2021 in WPA 19537/2021 by which… Read More »