Tag Archives: high court judgments

Milk chilling and packing service exempt from GST- TRU Circular invalid- HC

By | March 3, 2020

Gujarat Co-Operative Milk Marketing Federation Limited Vs Union of India (Gujarat High Court)  R/Special Civil Application No. 8320 of 2019 13/12/2019 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. By this petition under article 226 of the Constitution of India, the petitioners have challenged the letter/circular F No.354/292/2018-TRU dated 9.8.2018 issued by the Government… Read More »

Land within 1 Km from local limits of municipality having population of more than 25,000 is Capital Asset

By | March 3, 2020

Gurudwara Sahib Patti Dhaliwal Vs CCIT (Delhi High Court) W.P.(C) No. 8160/2019 16/01/2020 2012-13 FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT 1. The present petition under Article 226 and 227 of the Constitution of India is directed against the order dated 27.12.2018 passed by Chief Commissioner of Income Tax (Exemptions), Delhi relating to… Read More »

Proceeding against issue of Fake Invoice to illegally avail ITC not hit by Limitation under Section 6(2)(1)(b) of CGST Act 2017

By | March 3, 2020

 Dadhichi Iron And Steel Pvt. Ltd. Vs Chhattisgarh GST (Chhattisgarh High Court)  WPT No. 42 of 2020  25/02/2020 FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT 1. The present writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge… Read More »

Suo motu contempt proceeding against CIT / PCIT refund ‘Army Officer’ not granted within 30 days: HC

By | March 3, 2020

Col. Retd. Madan Gopal Singh Nagi Vs CIT (Madhya Pradesh High Court) W.P.No.29017/2018 28/02/2019 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Shri Yatish Kumar Laad, learned counsel for the petitioner. Ms. V.Mandlik, learned counsel for the respondent. The petitioner before this Court has filed this present petition with a prayer for issuance of an… Read More »

Detention of goods only if it is found that intention was to evade payment of GST

By | March 3, 2020

Hanuman Trading Co. Vs State of Gujarat (Gujarat High Court) R/Special Civil Application No. 6129 of 2019 19/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Rule, returnable forthwith. Mr. Dave, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2. By this Writ Application… Read More »

EPF & ESIC of Employees contribution allowable if paid within relevant due date

By | March 2, 2020

 PCIT Vs Orchid Pharma Ltd. (Madras High Court)  Tax Case Appeal Nos. 430 & 421 of 2019  : 08/07/2019 Related Assessment Year : 2013-14 and 2014-15 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing on behalf of Mr.T.R.Senthilkumar, learned Senior Standing Counsel for the appellant –… Read More »

No Stay from arrest for GST evasion : Allahabad HC

By | June 8, 2019

Allahabad High Court Govind Enterprises Vs State of U.P.    Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »

No detention of goods After payment of GST & Penalty: HC

By | June 8, 2019

Gujarat High Court Shree Radhe Steel Vs  State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »

Arrest & coercive action before GST Assessment not prohibited : HC

By | June 3, 2019

Telangana High Court VS Ferrous Enterprise Private Limited Vs. Union of India WRIT PETITION NOS: 10350, 10351 & 10354 OF 2019 Order  Date: 29/05/2019 Heard counsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents. In all these Writ Petitions, the constitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central… Read More »

GSTR 3B filing allowed without payment of GST by HC

By | May 10, 2019

Gujarat High Court Octagon Communications Pvt Ltd Vs Union of India Special Civil Application No. 5873 of 2019 Date of Judgement: 18/04/2019 1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for… Read More »