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ODISHA HIGH COURT [Prafulla Kumar Sahoo Vs Commissioner of CT & GST Odisha, Banijyakar Bhawan]

Since the petitioner wants to avail the remedy under the provisions of law by approaching the 2nd appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by an authority shall remain stayed during the pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today.

ALLAHABAD HIGH COURT [Anya Traders Vs Union of India]

Petitioner is aggrieved by an order passed in appeal dated 27.10.2021 by respondent no. 3, declining the refund of tax claimed by the petitioner on the ground that the petitioner belatedly applied for it.

DELHI HIGH COURT [Sesame Workshop Initiatives India Private Limited Vs Union of India]

The present petition is disposed of by directing the respondents to pay the interest on the amount of Rs. 68,37,488/- from 01.11.2021 till 27.04.2023 at the rate of 6% per annum as expeditiously as possible and, in any event, before 31.05.2023.

ODISHA HIGH COURT [Pravakar Behera Vs Commissioner of CT & GST, Banijyakar Bhawan, Cuttack]

The petitioner has filed this writ petition challenging the 1st appellate order by which said authority has not admitted the appeal preferred by the petitioner, as the same is in contravention to sub-sections (1) & (4) of Section 107 of the GST Act. Since the petitioner wants to avail the remedy under the provisions of law by approaching the 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing the entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition.

ODISHA HIGH COURT [Nalinikanta Barik Vs Commissioner of CT & GST, Banijyakar Bhawan, Cuttack]

Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to verification of deposit being made as stated by the learned counsel for the Petitioner, the rest of the demand shall remain stayed during the pendency of the writ petition.

ALLAHABAD HIGH COURT [Nagarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P. and Another]

In the facts of the case, we find that the petitioner has a remedy of preferring appeal which has not been availed. We therefore, permit the petitioner to prefer such appeal within two weeks from today and in the event such an appeal is filed, the same shall be entertained without raising any objection with regard to limitation.

DELHI HIGH COURT [Globus Spirits Ltd Vs Union of India]

The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to refund an amount of Rs. 19,89,96,660/- which the petitioner claims was illegally recovered under coercion

BOMBAY HIGH COURT [Tribest Fine Yarns Limited Vs Union of India Through Central Govt. Advocates ]

1. This petition is filed under Article 226 of the Constitution of India for the following substantive relief

CALCUTTA HIGH COURT [ai Venktesh Concast Private Limited and Anr Vs The Deputy Commissioner of State Tax, ITC Investigation Unit]

The Hon’ble High Court restrained the authorities from initiating any coercive steps for recovery till the disposal of the writ petition. The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside. The time for filing affidavit-in opposition by the respondent is extended by three weeks

SUPREME COURT OF INDIA [Sheetal Mittal and Vs The State of Rajasthan]

The Special Leave Petitions stand dismissed.

CALCUTTA HIGH COURT [Subodh Kumar Mondal Vs State of West Bengal]

The writ petitions, as well as these appeals, are disposed of by directing the appellant to treat the orders under Section 74(9) of the W.B.G.S.T. Act, 2017, which were impugned in the writ petitions as the show-cause notice and the appellant is directed to file his objections to the notice within 15 days from the date of receipt of server copy of this judgment and order. On receipt of the objections/replies, the Deputy Commissioner, State Tax, Bardhaman Charge shall afford an opportunity of personal hearing to the appellant or his authorized representative and pass fresh orders on merits and in accordance in law

MADRAS HIGH COURT [Thiruchy Royal Steels, A Proprietorship Concern Represented By Its Proprietor Mr. Jahir Hussain Mohamed Riyaz Vs The Deputy State Tax Officer, The State Tax Officer]

The petitioner is given liberty to move an application under Section 129(1) of the GST Act, seeking for provisional release of the goods and the vehicle, which have been detained.

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