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C.B. ENTERPRISES vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND A..

(Delhi High Court | Feb 22, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks direction to respondent to cancel the GST registration of the petitioner with effect from 26.11.2020 and impugns order dated 24.06.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.04.2021. 2. Petitioner was the proprietor of M/s C.B. Enterprises and possessed GST registration. 3. Petitioner submitted an appli...

VIVEKA ESSENCE MART & OTHER vs. THE DEPUTY STATE TAX OFFICER-II, CHENNAI

(Madras High Court | Feb 22, 2024)

ORDER The petitioner assails an assessment order dated 19.12.2023 in respect of the assessment period 2017-18. Pursuant to an audit, proceedings were initiated against the petitioner by issuing an intimation and show cause notice. Such proceedings culminated in the assessment order impugned herein. 2. Learned senior counsel for the petitioner invited my attention to the impugned assessment order. With reference to discrepancy 15, which relates to purchase turnover and the alleged disc...

SHRI GANESH ENTERPRISES vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICES TAX, ..

(Delhi High Court | Feb 21, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 10.11.2023 whereby the GST registration of the petitioner was suspended with effect from 10.11.2023. 2. Vide show cause notice dated 10.11.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- “Section 29(2)(e)-registration obtained by means of fraud, willful misstatement or suppression of facts” 3. Petitioner was r...

GREEN INDIA vs. STATE OF U.P. AND ANOTHER

(Allahabad High Court | Feb 21, 2024)

ORDER 1. At the outset, Shri Shubham Agrawal, learned counsel for the petitioner states, the petitioner is willing to obtain release of the goods without prejudice of his rights to contest the penalty proceedings. 2. In that regard, it has been submitted, undisputedly, the petitioner is a registered person and the owner of the goods. Therefore, in any case, goods are liable to be released in his favour in terms of the provision of Section 129(1)(a) of the U.P.G.S.T. Act 2017. To that,...

JAI SHRI KRISHNA LAZERTECH vs. UNION OF INDIA & OTHERS

(Delhi High Court | Feb 21, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 [“CGST Act”], provisionally attaching the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST ...

MASTEK ENGINEERING PRIVATE LIMITED vs. THE APPELLANT AUTHORITY AND ADDITIONAL COMMISSIONE..

(Andhra Pradesh High Court | Feb 21, 2024)

1. Heard Shaik Jeelani Basha, learned counsel for the petitioner and learned Government Pleader for Commercial Tax for the respondents and perused the material on record. 2. With the consent of learned counsels for the parties, the present writ petition is being decided finally at this stage. 3. The petitioner’s GST registration was cancelled by order dated 13.06.2023 after show cause notice dated 09.01.2023. The petitioner filed appeal under Section 107 of Andhra Pradesh Goods ...

PARTHAVI METAL AND ALLOYS vs. UNION OF INDIA & OTHERS

(Delhi High Court | Feb 21, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 [“CGST Act”], provisionally attaching the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST ...

MK TRADERS vs. SALES TAX OFFICER CLASS II AVATO

(Delhi High Court | Feb 21, 2024)

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 25.08.2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 07.07.2017. Petitioner also impugns show cause notice dated 30.06.2021. 2. Vide show cause notice dated 30.06.2021 petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- “The firm has made purchases from suspicious firms” 3. Petitio...

SHREE SAI PALACE vs. STATE OF U.P. AND OTHERS

(Allahabad High Court | Feb 21, 2024)

ORDER 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated December 16, 2022, passed by the Additional Commissioner, Grade – 2, (Appeals – 2nd), Commercial Tax, Jhansi (hereinafter referred to as the ‘Respondent No. 3’). 3. Factual matrix of the instant case is provided below: a. Petitioner is the owner of Hotel, in which it g...

ANANYA METAL AND ALLOYS vs. UNION OF INDIA & OTHERS

(Delhi High Court | Feb 21, 2024)

JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 04.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 [“CGST Act”], provisionally attaching the cash credit accounts of the petitioners. 2. Learned counsel for the petitioner submits that maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act is a period of one year from the date the order is made under Section 83(1) of the CGST ...

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