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MADRAS HIGH COURT[Central Industrial Security Services, Represented By Its Partner P. Ganesan Vs The Assistant Commissioner (Circle), Madurai]

The High Court directs that petitioners deserve a chance to revive their registration so that they can proceed to regularize the defaults. GST authorities may impose penalties with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach

DELHI HIGH COURT [Aditya Polymers Through Its Proprietor Mr. Shweta Bhatia Vs Commissioner of Delhi Goods and Services Tax]

The present petition is disposed of with the direction that the cancellation of the petitioner’s GST registration would take effect from 11.12.2020 (the date of the show cause notice) and not from 01.07.2017, that is from the date when such registration was granted.

BOMBAY HIGH COURT [Indu Enterprise Vs Union of India]

The primary grievance of the Petitioner is that Petitioner was not given adequate opportunity to defend the show cause notice and has prayed that an opportunity may be given and if an opportunity is given to the Petitioner, the Petitioner will attend the proceedings diligently and co-operate with the authority for early disposal

MADRAS HIGH COURT [Mani Enterprises Vs The Additional Commissioner of GST (Appeals), The Superintendent of CGST & C. Excise]

The above writ petition is filed to quash the order by which, the petitioner`s GST Registration was canceled. Petitioner deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults.

SUPREME COURT OF INDIA [Irfan Mohamadfirdos Kothi Vs The State of Gujarat]

The challenge in this appeal has been made to the order passed by the High Court of Gujarat granting bail to the appellant subject to certain conditions. The condition directing the appellant to deposit a sum of Rs.1.5 crores within 12 weeks from the date of his actual release is not liable to be sustained and is hereby set aside

ALLAHABAD HIGH COURT [Ajay Building Material Vs State of U.P]

A present petition has been filed challenging the order dated 01.12.2020 whereby the GST registration of the petitioner has been cancelled as well as the order dated 30.12.2021 whereby the appeal has been dismissed.

SUPREME COURT OF INDIA [Union of India & Vs Siemens Ltd]

The matter is remitted for fresh consideration by the High Court which is requested to hear the parties and deliver its judgment on the merits after reflecting upon all contentions and the relevant provisions of law.

CHHATTISGARH-AAR [Satyam Balajee Rice Industries Private Limited]

GST is leviable on export of pre-packaged and labelled rice up to 25Kgs to foreign buyer @ 5% IGST, subject to compliance of the provisions as specified in Notification no. 01/2017- Integrated tax (Rate)dated 28.6.2017 as amended, effective from 18.7.2022

KERALA HIGH COURT [Shabu George, Gigi Mathew Vs State Tax Officer (IB) State Goods & Services Tax Department, Joint Commissioner (IB) State Goods & Service Tax Department, Commissioner of State Taxes State Goods & Service Tax Department]

This Court allows this appeal by directing the first respondent to forthwith release to the appellant the cash seized from the premises, against a receipt to be obtained from him.

KARNATAKA HIGH COURT [Philips India Limited Vs The Principal Commissioner of Central Tax, Bengaluru Joint Commissioner Central Tax Bengaluru, Assistant Commissioner Central Tax Bengaluru, The Directorate General of Foreign Trade]

The petition is allowed in part, and the third respondent’s Order [Refusal order] dated 15.11.2022 [Annexure-G] is quashed restoring the same for reconsideration subject to the outcome of the proceedings commenced with the Show Cause Notice dated 14.09.2022, but within four weeks therefrom.

DELHI HIGH COURT [Menzstyl Creation Pvt. Ltd. Through Its Director Saurabh Agarwal Vs Principal Director General Director General of GST Intelligence]

This Court directed that the statement of the petitioner or its officer shall be recorded during business hours that is during 09:00 a.m. to 07:00 p.m., shall be videographed during the said proceedings, and the concerned employee / officer of the petitioner company, if accompanied by an advocate would be allowed to remain at a visible but not audible distance

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