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DELHI HIGH COURT[Bharti Enterprises VS Superintendent Range 25 GST Division New Delhi]

The petitioner has filed the present petition impugning an order whereby the petitioner’s GST registration was cancelled with retrospective effect from 30.12.2019. The impugned order indicates that the petitioner’s GST registration was cancelled for the sole reason that the petitioner had not responded to the Show Cause Notice. Considering that the Show Cause Notice is bereft of any specific particulars and the impugned order is not informed by reason, the same is set aside. The respondents are directed to restore the petitioner’s GST registration forthwith.

TRIPURA HIGH COURT [Roy Co. and Varieties Vs The State of Tripura]

The writ petition should be disposed of setting aside the impugned order.

ODISHA HIGH COURT [Namrata Pradhan Vs Additional CT & GST, Angul Circle, Angul]

The challenge in the present petition is to an order cancelling the registration of the Petitioner. The Petitioner is permitted to file a petition seeking revocation of the cancellation of registration.

ALLAHABAD HIGH COURT [Guru Kripa Plastics Vs Commissioner of Central Tax]

The petitioner’s application for a refund was rejected as a typographical error had crept in the return regarding the declared turnover. The petitioner’s application for refund is restored before the Adjudicating Authority to be decided afresh

PUNJAB AND HARYANA HIGH COURT [Durga Madhab Panda Vs Commissioner of CGST, Gurugram]

The petitioner is ordered to be released on regular bail, subject to his furnishing bail/surety bonds to the satisfaction of trial Court/Duty Magistrate concerned and subject to him not being required in any other case.

ALLAHABAD HIGH COURT [Anshul Advertising Agency, Lko. Thru. Proprietor Mritunjay Kumar Vs Union of India Thru. Secy. Ministry Finance, New Delhi]

The non-submission of a reply to the show cause cannot be a ground for cancellation of the registration.

DELHI HIGH COURT [Bansal Steels Vs The Commissioner, Central Goods, And Service Tax]

The petitioner has filed the present petition, praying that directions be issued to the respondent to rectify the order of cancellation to the extent that the petitioner’s GST registration has been cancelled.

JAMMU & KASHMIR HIGH COURT [Coromandel International Ltd. Vs Union of India]

The position is clear that budgetary support is required to be allowed to the eligible industrial units, like the petitioner by calculating the same on the quantum of cash tax paid through cash ledger account on a monthly basis instead of adopting the calculations on a quarterly basis as is being done by the Adjudicating Authority.

BOMBAY HIGH COURT [Godrej Properties Ltd Vs State of Maharashtra]

One of the main contentions of the Petitioner was that the order and the show cause notice are issued without giving an opportunity and without accompanying reasoned adjudication order i.e. only summary, is not only violative of the principles of natural justice but the statutory provisions i.e. under Section 73 of the MGST Act and Rule 142 of the MGST Rules. The Writ Petition is disposed of setting aside the impugned order

ALLAHABAD HIGH COURT [Ayann Traders Vs State of U.P. ]

This writ petition has been filed assailing the order passed under Section 129(3) of the U.P. Goods and Service Tax Act, 2017. The inference drawn by the taxing authorities after interception of goods needs no interference by this Court.

MADRAS HIGH COURT [Azeem Transport Company, Registered Partnership Firm, Represented By Its Partners, 1. A. Garbiey Nawas, S/o. N. Azeem Basha, 2. G. Rahila Begam, W/o. Garbiey Nawas Vs The Assistant Commissioner]

The impugned order passed by the respondent is hereby quashed and the matter is remanded back to the respondent for fresh consideration on merits and in accordance with law.

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