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 […]
M/s CORBETT YATRA TOUR AND TRAVELS v. COMMISSIONER CENTER GOODS AND SERVICE TAX DEHRADUN & ORS
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Corbett Yatra Tour and Travels, is a proprietorship concern engaged in the business of travel agency services and was duly registered under the CGST Act. The GST registration of the petitioner was cancelled by the Proper Officer vide order dated 11.09.2023 on the […]
RAJA TRADERS v. STATE TAX OFFICER, GST
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Raja Traders, approached the Telangana High Court challenging the detention of its vehicle by the State Tax authorities. The primary grievance raised was that the State Tax Officer (Respondent No.1) lacked the legal authority, jurisdiction and competence to detain the vehicle under the GST […]
M/s FORTUNE MOTORS PVT. LTD. v. THE JOINT COMMISSIONER OF CENTRAL TAX AND GST APPEALS-II
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the appellate order dated 19.07.2024, whereby its statutory GST appeal had been dismissed solely on the ground of limitation. The dispute arose because: the assessment order was passed on 30.06.2022; the petitioner filed the appeal online on 01.10.2022 within the prescribed limitation period; […]
BHOOPAL DUTT v. COMMISSIONER & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Bhoopal Dutt, a proprietorship firm engaged in the business of works contracts, was registered under the CGST Act, 2017. The GST registration was cancelled by the Proper Officer through an order dated 23.06.2023 on the ground that the petitioner had failed to furnish GST […]
PRINCIPAL COMMISSIONER OF CUSTOMS v. M/s GRANULES INDIA LIMITED
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The respondent, Granules India Limited, had imported inputs duty-free under the Advance Authorisation Scheme before the introduction of GST (i.e., prior to 1 July 2017). Under the scheme, importers are permitted to import goods without payment of customs duties subject to fulfillment of prescribed export obligations. […]
M/s PROCTER AND GAMBLE HOME PRODUCTS PRIVATE LIMITED v. UNION OF INDIA & ORS.
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged an adjudication order dated 31.08.2024 passed under Section 73 of the CGST Act, 2017. The dispute arose because the Telangana GST authority confirmed a substantial GST demand while simultaneously recording that proceedings on the same issue before the Maharashtra GST authorities had not […]
M/s SAHITHI MARKETERS v. THE SUPERINTENDENT OF CENTRAL TAX
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the Order-in-Original (OIO) dated 24.04.2024 and the corresponding summary of the order in Form GST DRC-07 dated 03.05.2024. Three principal objections were raised: The summary in Form GST DRC-07 was issued beyond the statutory limitation prescribed under Section 73. The CGST Act allegedly […]