construction of district head quarter office building for excise and taxation department in sector-3 at fatehabad in fatehabad district.

custom bid for services - outsourcing of taxation works

sitc of 03 no. g plus 4, 08 passenger mrl lift with 02 years cmc post 01 year dlp at excise and taxation building, solina srinagar

providing of accounting and book-keeping services

financial advisory services - onsite; book keeping and accounting bank reconciliation compliance of audit

The petitioner received an adjudication order for FY 2017-18 and appealed against it, but the appeal was rejected due to delay. Meanwhile, a second adjudication order was mistakenly issued. The Court quashed the duplicate order, recognized the appellate authority’s failure to exercise jurisdiction, condoned the delay, and directed a fresh appeal hearing on merit within twelve weeks.

The petitioner sought regular bail under section 483 of the BNSS after being in custody for over three months for an alleged GST evasion of ?30 crores. The court ruled that detention without a concluded trial served no purpose, emphasizing the principle of presumption of innocence. Bail is granted, subject to surety and bond conditions.

The petitioner challenged the cancellation of GST registration, arguing that the show cause notice lacked material particulars. The court held that merely quoting Rule 21(b) of the CGST Rules without specifying violations was insufficient. Since the authorities failed to consider the petitioner's response with proper reasoning, the cancellation order is quashed, allowing fresh proceedings if required.

The High Court dismissed the writ petition challenging the GST adjudication order dated 19.07.2024, ruling that the petitioner has a statutory remedy under Section 107 of the GST Act. The petitioner alleged a lack of opportunity for hearing, denial of cross-examination, and inability to submit a written reply. However, the court held that such grievances should be addressed through the appellate mechanism rather than invoking writ jurisdiction in the absence of exceptional circumstances.

The High Court quashed the GST registration cancellation order dated 7th December 2023, ruling that the show cause notice (SCN) is cryptic and failed to provide sufficient details. The court noted that the petitioner was not given a proper hearing and key documents, including the CGST Delhi East letter, were not served. The cancellation is set aside, directing the department to provide material evidence and grant the petitioner an opportunity for defense.

The High Court quashed the reversal of ITC credit amounting to Rs. 18,46,964/- along with penalty and interest, ruling that the petitioner is entitled to claim ITC as per the retrospective amendment to Section 16 of the CGST Act, 2017. The court followed a prior decision that extended the ITC claim deadline, making the reversal unsustainable in law.

The High Court quashed the GST demand order against M/s D.N.A. Agrotech Pvt. Ltd. due to the absence of a proper show cause notice under Section 73(1) of the Assam GST Act, 2017. The court ruled that a mere summary notice in Form GST DRC-01 does not substitute a valid notice and set aside the order.