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BOMBAY HIGH COURT [ Star Engineers (I) Pvt. Ltd. Vs Union of India]

The respondents are directed to permit the petitioner to amend / rectify the Form GSTR-1 for the period July 2021, November 2021 and January 2022, either through Online or manual means.

BOMBAY HIGH COURT [Nemi Pharma Chem (Proprietor - Nimish Niranjan Siria) Vs Additional Commissioner of CGST & CX Thane]

Since, in the instant case, there has been a violation of principles of natural justice and the mandatory provision of Section 75(4) of the CGST Act, the Court is inclined to entertain the present petition under Article 226 of the Constitution of India and quash the impugned order.

MADRAS HIGH COURT [Cholaa Tapes, Rep By Its Partner, Mrs. Muthukumar Nandhini t Vs The Deputy Commissioner of GST & Central Excise]

This writ petition has been filed challenging the impugned proceedings. The case of the petitioner is that the impugned order has been passed by the respondent rejecting the appeal filed by the petitioner on the ground that there was a delay of 158 days in filing the said appeal. Even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme. In such view of the matter, this Court directs the petitioner to avail the Amnesty scheme in terms of Notification No.53/2023-Central Tax dated 02.11.2023.

RAJASTHAN HIGH COURT [Apar Fragrances Vs Union of India]

The petitioner submitted that the authority, while passing the order has only looked at form GSTR - 2A of the supplier and has not taken into consideration the plea, raised by the petitioner. Let this petition be listed on 07th February, 2024.

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