Short Summary: The court, addressing a petition challenging summons and alleged coercive tax collection measures, ruled that the petitioner cannot be forced to pay any tax amount without following proper legal proce..... Subscribe to Read more
Short Summary: The court examined a writ petition challenging the rejection of refund claims under Section 54(3) of the CGST Act, 2017 for unutilised input tax credit (ITC) due to alleged inverted duty structure. Th..... Subscribe to Read more
Short Summary: The court quashed the show cause notice issued to the petitioner claiming unauthorized Input Tax Credit (ITC) based on invoices from suppliers whose registrations were allegedly cancelled retrospectiv..... Subscribe to Read more
Short Summary: The court allowed the petition seeking refund of IGST paid on goods exported during the GST transition period. It held that relevant Customs notifications and circulars denying IGST refund to exporter..... Subscribe to Read more
Short Summary: The court dismissed writ petitions challenging GST orders that disallowed input tax credit (ITC) and imposed penalty and interest on petitioners engaged in cotton yarn trading. The respondents found n..... Subscribe to Read more
Short Summary: The court set aside tax demand orders issued against a company undergoing liquidation, emphasizing that the company’s Official Liquidator, not former directors, must be the primary party addressed i..... Subscribe to Read more
Short Summary: The court examined a tax demand order issued under the MGST Act concerning a construction redevelopment project. The petitioner challenged the order, citing lack of clarity in tax calculation. The cou..... Subscribe to Read more
Short Summary: The court granted relief to the petitioner, who was unable to appeal an order due to the non-constitution of the statutory Appellate Tribunal under the Bihar Goods and Services Tax Act. The petitioner..... Subscribe to Read more
Short Summary: The court granted bail to the applicant arrested under GST Act charges after considering the facts and submissions. It was noted that the applicant had been summoned multiple times and cooperated with..... Subscribe to Read more
Short Summary: The court allowed the bail application of the accused in a GST-related case, noting prima facie irregularities such as arrest without proper satisfaction, absence of a GST recovery notice, and that of..... Subscribe to Read more