M/s NIHAR RANJAN ROUTRAY v. ASSISTANT COMMISSIONER OF STATE TAX, CT & GST CIRCLE, KENDRAPARA
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment addresses the maintainability of a writ petition challenging a GST demand arising from scrutiny of returns, where the taxpayer alleged that the adjudicating authority failed to properly consider its explanation before confirming the demand. The dispute arose from an alleged mismatch between the Input […]
M/s Kai International Private Ltd., Rourkela v. Commissioner of CT & GST, Odisha, Cuttack & Others
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment examines the scope of the High Court’s writ jurisdiction where a taxpayer challenges the classification of a transaction under the GST law after the First Appellate Authority has passed an order under Section 107. The principal controversy was whether the export of iron ore […]
Rajesh Kumar Kar v. Additional Commissioner
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that the High Court should ordinarily refrain from exercising its writ jurisdiction under Article 226 of the Constitution when an effective statutory remedy is available under the GST Act. The petitioner challenged the dismissal of his appeal by the First […]
M/s Fayaz Infratech Private Limited, Khorda v. Joint Commissioner
Orissa High Court | DECISION Analytical Video : Introduction This judgment is one of the important decisions delivered after the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). The principal issue before the Orissa High Court was whether a writ petition should continue to be entertained when the GSTAT had become functional and […]
M/s ROYAL SUNDARAM GENERAL INSURANCE CO. LTD v. UNION OF INDIA & ORS.
Madhya Pradesh HIGH SCHOOL | DECISION Analytical Video : Introduction This judgment primarily deals with the maintainability of a writ petition under Article 226 of the Constitution when a statutory appellate remedy is available under the GST law. The petitioner attempted to invoke the extraordinary writ jurisdiction of the High Court by challenging the entire […]
M/s CHOWGULE INDUSTRIES PVT. LTD. v. COMMISSIONER OF SERVICE TAX-I, PUNE & ORS
BOMBAY HIGH COURT | DECISION Analytical Video : Introduction The appellant had filed appeals before the CESTAT challenging orders relating to refund of pre-deposit made during the course of Service Tax litigation. The principal dispute involved: refund of statutory pre-deposit; applicability of the doctrine of unjust enrichment; entitlement to refund after success in litigation. The […]
VINOD KUMAR v. COMMISSIONER UTTARAKHAND STATE GST & ORS.
UTTRAKHAND HIGH COURT | DECISION Analytical Video : Introduction The appellant, Vinod Kumar, was a registered person under the GST law whose registration was cancelled by the Proper Officer. The cancellation adversely affected his livelihood, as he was engaged in the work of painting and depended upon GST registration to issue invoices and receive payments […]
SUNIL SAH v. UNION OF INDIA
UTTRAKHAND HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Sunil Sah, is a shopkeeper carrying on the business of manufacturing furniture under the name Sunil Enterprises at Haldwani. He was duly registered under the CGST Act, 2017. The petitioner’s GST registration was cancelled vide order dated 22.11.2022 on the ground that he had […]
SHIRDI PACKAGING v. COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE DEHRADUN & ORS
Uttarakhand High Court | DECISION Analytical Video : Introduction The petitioner, Hirdi Packaging, was a registered person under the Uttarakhand GST Act. The GST registration of the petitioner was cancelled vide order dated 30.07.2022, apparently due to non-compliance under the GST law. After cancellation, the petitioner approached the High Court and expressed willingness to regularize […]
NEW JAI HIND TRANSPORT SERVICE v. UNION OF INDIA & ORS
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s New Jai Hind Transport Service, is a proprietorship concern engaged in providing Goods Transport Agency (GTA) services. The petitioner entered into a proposed agreement with its customer whereby: The petitioner would transport goods. Freight charges would be the only consideration payable to the […]