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FAIRDEAL METALS LIMITED vs. ASST. COMMISSIONER OF REVENUE & OTHERS

(Calcutta High Court | Feb 1, 2024)

1. In the instant writ petition the petitioner prays for cancellation of the impugned detention order, the impugned show cause notice dated 31.12.2023 and the subsequent impugned order dated 05.01.2024. 2. The specific case of the petitioner is that there is no allegation against the petitioner but the entire allegation has been made against the supplier from whom the petitioner procured the goods. Show cause notice mentions that M/S. Navaraj Trading Company i.e., the supplier of the peti...

K.J. ENTERPRISES vs. STATE OF U.P. AND OTHER

(Allahabad High Court | Feb 1, 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 M/S K.J. Enterprises is aggrieved by the order dated September 26, 2022, passed by the Additional Commissioner, Grade – 2, (Appeals – 1st), Commercial Tax, Agra (hereinafter referred to as the ‘Respondent No. 2’). 3. Factual matrix of the instant case is provided below: a. Petitioner is a proprietors...

SUN KNOWLEDGE PRIVATE LIMITED

(Authority for Advance Ruling, West Bengal | Jan 31, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or withi...

WEST BENGAL HIGHWAY DEVELOPMENT CORPORATION LIMITE..

(Authority for Advance Ruling, West Bengal | Jan 31, 2024)

Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‘the GST Act‟), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within su...

FRONTIER AGROTECH PRIVATE LIMITED vs. THE JOINT COMMISSIONER OF STATE TAX & OTHERS

(Patna High Court | Jan 31, 2024)

JUDGMENT The petitioner engaged in the distribution of pesticides, insecticides and other similar items is before this Court challenging the assessment orders passed for the years 2018-2019 to 2022-2023 and for the period April, 2023 to July, 2023; produced in seriatim as Annexures 1 to 6. The petitioner invokes the remedy under Article 226 of the Constitution of India despite the availability of statutory remedy of appeal; which, it is the trite principle, cannot be done, as has been rei...

INSTROMEDIX WASTE MANAGEMENT PRIVATE LIMITED

(Authority for Advance Ruling, Rajasthan | Jan 31, 2024)

Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar ...

SHANKY KHURANA vs. STATE OF HARYANA

(Punjab and Haryana High Court | Jan 31, 2024)

Learned State counsel has filed the reply dated 16.01.2024 by way of affidavit of Assistant Commissioner of Police, Rai, Sonipat. The same is taken on record. Copy thereof has been supplied to the counsel opposite. 2. By way of the present petition filed under Section 438 Cr.P.C the petitioner is praying for anticipatory bail in the event of arrest in case FIR (Annexure P-1) detailed as under:- FIR No. Dated Sections ...

K.S. JANARTHANAM vs. THE DEPUTY STATE TAX OFFICER & OTHER

(Madras High Court | Jan 31, 2024)

ORDER The petitioner challenges an order dated 01.12.2023 issued in respect of a rectification application filed by the petitioner on 20.11.2023. 2. The petitioner states that he is a civil works contractor and a registered person under GST laws. Initially, the petitioner received a notice in Form GST-ASMT-10 with regard to discrepancies in the return filed by the petitioner. This was followed by a notice under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST A...

METRO FRESS TRADING COMPANY vs. STATE OF GUJARAT

(Gujarat High Court | Jan 31, 2024)

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “9(a) That this Hon’ble Court be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ, direction or order quashing and setting aside FORM GST MOV – 6, detention order dated 10.11.2023 (Annexure – C) issued by the respondent No. 2; and ...

SHAMHU SARAN AGARWAL AND COMPANY vs. ADDITIONAL COMMISSIONER GRADE-2 AND OTHERS

(Allahabad High Court | Jan 31, 2024)

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated December 20, 2020 passed by the respondent No.2/Commercial Tax Officer, Mobile Squad-6, Agra and the order dated September 17, 2021 passed in appeal by the Additional Commissioner Grade-II (Appeal)-II, State Tax, Agra. 2. I have heard Mr. Suyash Agarwal, counsel appearing on behalf of the petitioner, Mr. Rav...

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