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THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Reddy Enterprises V/s Appellate Authority & Additional Commissioner (ST) Writ Petition No. 12355 of 2024, decided on 5-7-2024
Committee on Commercial Law, Economic Advisory & NPO Cooperative of The Institute of Chartered Accountants of India published its First Edition in February 2025.
The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited allowed the writ petition and held that goods are not liable for seizure and further penalty cannot be imposed when designated route not taken during transportation as the documents accompanying the goods were found to be genuine.
Hindustan Zinc Limited (HZL), a subsidiary of Vedanta Ltd, disclosed that it has received an order from the Additional Commissioner, Central Excise and…
The Hon’ble Madras High Court allowed the writ petition and held that the penalty could not be imposed on wrongly availed ITC as there is no change in tax liability of the Assessee when Transitional Credit has been debited for discharging tax liability and wrongly availed Input Tax Credit has been reversed.
The Hon’ble Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others held that, the assessee is required to deposit entire disputed demand within 15 days if the assessee intends to seek remedy through writ court in case on non-constitution of GSTAT.
The Hon’ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cannot be granted to assessee who defaulted in compliance with provisions of GST law and has not cooperated in departmental proceedings.
The Hon’ble Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer & Anr. set aside the order passed by the Hon’ble Gujarat High Court and held that power to arrest a person by an empowered authority under the GST Act may be termed as statutory in character and ordinarily the high courts should not interfere with exercise of such power under writ jurisdiction.
The Hon’ble Madras High Court in the case of Thiruchy Royal Steels v. Deputy State Tax Officer [W.P.NO. 15338 OF…
The Hon’ble Madras High Court in the case of Tvl. Sri Maharaja Industries v. The Assistant Commissioner (ST) (FAC) [W.P Nos.…