Case Study

Case Study Name: Atulya Minerals V/s Commissioner of State Tax (HIGH COURT OF ORISSA) : Date of Order : 20-06-2021   Background: Atulya Minerals filed a writ petition challenging letters issued by the Deputy Commissioner of State Tax, CT & GST Enforcement, which blocked certain Input Tax Credits (ITC). The …

Case Study Name: Global Hardwares V/s State tax officer {HIGH COURT OF MADRAS} : Date of Order – 21/06/2024 Background: Global Hardwares approached the High Court against an assessment order issued on 01.12.2023 for the assessment year 2022-23. The petition was filed after the expiration of the time limit prescribed …

Case Study Name: P R Earth & Contracts V/s State tax Officer {HIGH COURT OF MADRAS} : Date of order – 24-0-2024 Background: P R Earth & Contracts filed a writ petition challenging an assessment order that demanded additional tax payment. The petitioner argued that originally, GST for civil contracts …

Case Study Name: Sanjeev Suresh Desai V/s Union of India (HIGH COURT OF BOMBAY) : DATE OF ORDER – 24-06-2024 Background: Sanjeev Suresh Desai, engaged in HVAC projects for various sectors, filed a GST refund application claiming IGST amounting to Rs. 17,52,468. However, the application was rejected by the authorities …

Case Study Name: Murugan Metals V/S State Tax Officer (ST) {HIGH COURT OF MADRAS} : DATE OF ORDER : 25-06-2024 Background: Murugan Metals filed a writ petition challenging an order dated 28th December 2023 that imposed a tax demand on them. The petitioner claimed they were not given a reasonable …

Case Study Name: Acme Fab-Con India (P.) Ltd. V/s Assistant Commissioner (ST) (HIGH COURT OF MADRAS): Date of Order : 25-06-2024 Background: Acme Fab-Con India (P.) Ltd. (the petitioner) filed a writ petition challenging an order dated 23rd December 2023 related to a tax demand. The petitioner claimed they were …

Shree Sai Hanuman Smelters (P.) Ltd. V/s Senior Intelligent Officer, Directorate General of Goods and Service Tax {HIGH COURT OF MADRAS} : Date of Order : 03-06-2024 GST Summons Issue: Responding to CGST Department In a recent case before the Madras High Court, Shree Sai Hanuman Smelters (P.) Ltd. filed …

BNR Infrastructure Project (P.) Ltd. V/S Tamil Nadu Slum Clearance Board {HIGH COURT OF MADRAS} : Date of Order : 03-06-2024 GST Payment Dispute in Government Contract: Use of Arbitration Clause In a recent ruling by the Madras High Court, the dispute over GST payment under a government contract was …

M. Trade Links V/s Union of India {HIGH COURT OF KERALA} Date of Order : 04-06-2024 GST Time Limit for Furnishing Returns and ITC Processing In a significant ruling by the Kerala High Court, the extension of the time limit for furnishing GST returns for the month of September was …