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DELHI HIGH COURT[ Ram Prakash Chauhan Vs Commissioner of Delhi (Goods and Service Tax]

The petitioner has filed the present petition impugning an order whereby the petitioner’s goods were detained under Section 129(1) of the CGST Act raising a demand of tax and penalty. It is apparent that neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty. The matter is restored to the file of the concerned GST Officer

ALLAHABAD HIGH COURT [Pradeep Jain Vs State of U.P. And 2 Others]

The instant anticipatory bail application is allowed.

GUJARAT HIGH COURT [Ashish Vijay Shah Proprietor of Biocare Pharma Vs The state of Gujarat]

he petitioner is before this Court seeking to challenge the action of the respondent in cancelling the GST registration raising the ground of gross violation of principles of natural justice in quasi-judicial proceedings. Notice issued to respondent

DELHI HIGH COURT [Arvind Goyal CA Vs Union of India ]

In the present case, the GST officers have dispossessed the petitioners of the currency found in their premises during search operations conducted under Section 67(2) of the GST Act but have not seized the currency under the said provision. Plainly, their action in doing so is without authority of law. List on 20.02.2023.

CALCUTTA HIGH COURT [Arvind Kumar Vs The Assistant Commissioner of State Tax, Goods and Services Tax Bureau of Investigation, (South Bengal), Hearquarters]

Petitioner being the driver of the vehicle in question files this writ petition for release of the same under the first proviso to Section 129(6) of the WBGST and CGST Act by agreeing to pay the penalty as per the aforesaid statutory provisions.

JHARKHAND HIGH COURT [Deepsons Auto Centre Vs Union of India Through CGST Council, The Commissioner / Secretary, GST, State Tax, Jharkhand, The Deputy Commissioner, Sales Tax, Hazaribag Circle, The Joint Commissioner (Computer) State Tax, Jharkhand]

The petitioner should approach the Commissioner, State Taxes with a request for an extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law.

RAJASTHAN HIGH COURT [EMC Limited Vs The state of Rajasthan, Through Its Commissioner, State Goods and Sercive Tax, Kar Bhawan, Jaipur and Ors]

The State GST Department exercises quasi judicial functions while acting under the provisions of the GST Act and thus, it is expected from such officer to act judiciously, consider the reply of the party, apply mind to the facts and law and pass a reasoned order. The impugned orders and demand notices do not stand to test of law, i.e. mandate of Section 31 read with Section 238 of the IBC and the interpretation thereof. Hence, the same are declared to be invalid and quashed

GUJARAT HIGH COURT [Orson Holdings Company Limited and 1 Other (S) Vs Union of India and 2 Other ]

Since there is no ill intent on the part of the petitioner to use the expired e-Way bill, the order of detention as well as the further notice issued under Section 129(3) of the CGST Act in FORM GST MOV-07 is also quashed and set aside, with all consequential benefits.

RAJASTHAN HIGH COURT [Myteam11 Fantasy Sports Private Limited .....Appellant Vs Union of India

Gaming services are game of skill and would not be covered as gaming of chance or gambling. The issuance of the impugned show cause notice is nothing but an abuse of the process of law.

RAJASTHAN HIGH COURT [Oan Media and Web Solutions Vs The Deputy Commissioner (Appeals), Jaipur-III, State Tax, Kar Bhawan, Ambedkar Circle, Jaipur]

The short grievance in this writ petition is that the petitioner’s appeal against the order is not being decided by the Deputy Commissioner (Appeals), Jaipur. The petitioner thus wants a direction to be issued to the respondent to consider and decide the aforesaid appeal within a time-bound period. The writ petition is disposed of with the direction to the respondent to consider and decide the appeal in accordance with law.

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