Kamatchi Stores V/s State Tax Officer {HIGH COURT OF MADRAS}: Date of Order : 10-06-2024 Case Overview: Kamatchi Stores challenged an order imposing liability for cess along with penalty, contending that they were not provided with a personal hearing before the order was passed. Key Points of the Judgment: …
Case Study Name: Manohar V/S Assistant Commissioner of GST & Central Excise {HIGH COURT OF MADRAS}: Date of Order : 11-06-2024 Case Overview: Manohar filed a writ petition challenging the rejection of his refund claim for double payment of GST. The revenue had rejected the claim without providing adequate …
Case Study Name: Bhagawan Dass Arora & Co. (P.) Ltd. V/S Assistant Commissioner (ST) {HIGH COURT OF MADRAS} : Date of Order : 11-06-2024 Case Overview: Bhagawan Dass Arora & Co. (P.) Ltd. challenged an order demanding GST based on a comparison of their reported taxable supplies and Form …
Case Study Name: Concretia Rock Products (P.) Ltd. V/S State Tax Officer {HIGH COURT OF MADRAS} : Date of Order : 12-06-2024 Case Overview: Concretia Rock Products (P.) Ltd. filed two writ petitions challenging notices demanding GST on royalty payable to the Government for mining minerals. The petitioner argued …
Case Study Name: Krishna Enterprise V/s Commissioner, State Tax, West Bengal { HIGH COURT OF CALCUTTA}: Date of Order : 12-06-2024 Case Overview: Krishna Enterprise filed a writ petition challenging the dismissal of their appeal under Section 107 of the CGST/WBGST Act, 2017 by the Appellate Authority. The appeal …
Case Study Name: Tulasi Medical Distributors V/s State of Karnataka {HIGH COURT OF KARNATAKA} : Date of Order : 12-06-2024 Case Overview: Tulasi Medical Distributors filed a writ petition challenging an order issued under Section 73 of the Karnataka Goods and Services Tax Act, 2017, and the consequential demand …
Case Study Name: Tvl. Muthu Packaging Works V/S Proper Officer/Assistant Commissioner (ST) {HIGH COURT OF MADRAS} : Date of Order : 12-06-2024 Case Overview: Tvl. Muthu Packaging Works filed a writ petition challenging an order related to the denial of Input Tax Credit (ITC) under Section 17(5) of the …
Case Study Name: Natarajan Patchirajan V/S State Tax Officer {HIGH COURT OF MADRAS): Date of Order : 13-06-2024 Case Overview: Natarajan Patchirajan filed a writ petition challenging an order dated 06.06.2023 issued by the State Tax Officer. The petitioner argued that his tax liability under the GST Act had …
Case Study Name: Aalient V/S Assistant Commissioner (HIGH COURT OF MADRAS) : Date of Order : 13-06-2024 Case Overview: Aalient, a taxpayer under the composition scheme for GST, filed quarterly returns using Form GSTR-4. The revenue department issued a tax demand alleging a mismatch between the inward and outward …
Gopal Nondy V/S Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} : Date of Order : 13-06-2024 Case Overview: Gopal Nondy, a proprietor, was involved in job work for M/s Apex Auto Private Limited, receiving and returning consignments of railway components. During transportation of goods back to the …
