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MADRAS HIGH COURT [Shanthi Umesh Vs The Additional Director, Directorate General of Goods and Services Tax Intelligence (DGGI), Lokesh Kumar Singh]

The petitioner is aggrieved by the steps taken by the respondents pursuant to the sealing of the property. This Writ Petition is disposed at the time of admission stage itself, by directing the respondents to cause inspection of the property immediately, in the presence of the petitioner and de-seal the property.

MADRAS HIGH COURT [A. Suraj Bohara Vs The Joint Director, The Office of The Directorate General of Analytics and Risk Management, Superintendent of GST, Range Iv, Madhavaram Division, Superintendent of Gst, IGST Refund Cell, Chennai]

The present writ petition is disposed of by directing the fourth respondent to process the Refund claims as also the Duty Drawback claim of the petitioner as expeditiously as possible.

ALLAHABAD HIGH COURT [Ravinder Nath Sharma Ravubder Sharmat Vs Union of India]

It is a fit case for grant of bail. Hence, the present bail application is allowed.

BOMBAY HIGH COURT [Ramji Enterprises & Vs Commissioner of State Tax]

This court is of the opinion that the impugned order is required to be quashed and set aside with liberty to the respondents to issue a fresh show cause notice to the petitioners as permissible in law and after hearing the petitioners, an appropriate order in accordance with law be passed.

GUJARAT HIGH COURT [Panji Engineering Private Limited Vs Union of India]

The petitioner has challenged inaction on the part of respondents of not sanctioning refund claims of Integrated Goods and Service Tax paid on export of goods and duty drawback eligible to the petitioner without any reason. The present petition is disposed of with a direction to the concerned respondent authority to release the refund.

PATNA HIGH COURT [Metal Management Vs Union of India, The State of Bihar, The Principal Secretary-Cum-Commissioner, State Taxes, Government of Bihar, Patna, The Additional Commissioner of State Taxes-Cum- Appellate Authority, West Division, Patna, The Joint Commissioner of State Taxes]

The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The Court is of the opinion that since order is being passed due to nonconstitution of the Tribunal by the respondent- Authorities, the petitioner would be required to present/file his appeal under Section 112 of the CGST Act.

KERALA HIGH COURT [Marvel Associates Vs The State Tax Officer, The Deputy Commissioner of State Tax]

The petitioner’s grievance is that, as the time period prescribed under Section 107 (4) of the CSGT Act to challenge the impugned orders by way of a statutory appeal has lapsed, the petitioner is left remediless. Therefore, the present writ petition. The writ petition is groundless and is hence, consequently dismissed.

MADHYA PRADESH HIGH COURT [Microsys Computers Through Sole Proprietor Mahendra Saraf Vs State Agency For Public Service M.P.A Registered Organisation of Department of Public Services Mana]

The petitioner is aggrieved with the condition of the Request for proposal issued by the respondents for establishing, operating and maintaining Lok Seva Kendra at Kanadia. As an interim measure, the petitioner shall be permitted to submit a proposal in pursuant to the RFP and further proceedings in pursuant to the said RFP shall be subject to final outcome of the petition.

MADRAS HIGH COURT [Mohamed Nainar Salamath, Proprietor of Abban Construction Company Vs The Superintendent of CGST and C. Excise, Madurai]

This writ petition is filed for a writ of Certiorarified Mandamus, to quash the cancellation order by the respondent and to direct the respondent to revoke the cancellation of GSTN Registration within such time as may be directed by this Court. This Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number.

GUJARAT HIGH COURT [Mohamed Zakir Husain Vs The state of Gujarat]

By way of interim relief, it is directed that the goods and vehicles of the petitioner shall be released provisionally.

GUJARAT HIGH COURT [Aahana Sales Pvt. Ltd Vs Union of India]

The Hon’ble High Court by way of interim relief, directed that the goods of the petitioner as well as vehicle shall be released provided the petitioner complies with certain conditions.

DELHI HIGH COURT [Advance Systems Vs The Commissioner of Central Excise and CGST]

Once a taxpayer has made a claim for a refund, the same is required to be processed in accordance with law. If the refund is rejected for any reason and the said party prevails before the appellate authority, it is not open for the respondents to desist from processing the claims on any such technical grounds. A taxpayer may file a fresh online application to trigger the processing of its refund, however, it is not open for the respondents to raise further deficiency memos regarding the same. In view of the above, the petition is allowed.

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