Chhattisgarh HC dismisses writ challenging constitutional validity of clauses (c) and (d) of Section 17(5) of CGST Act, 2017 in the case of J.K. Lakshmi Cement Ltd. Vs Union of India
Kerala High Court sets aside Section 148 order and notice, directing fresh consideration of the petitioner’s reply with an opportunity for a hearing.
The Allahabad High Court ruled that road tax exemption for EVs under the UP policy applies only to vehicles purchased within Uttar Pradesh.
Bombay High Court sets aside refund rejection due to lack of hearing, citing Rule 92(3) of CGST Rules and principles of natural justice. Case remanded for review.
Allahabad HC sets aside penalty on goods in transit with valid tax invoice and E-Way Bill, citing improper reliance on suspended GST registration.
Madras HC quashes entry tax orders, directing full compliance with Section 4 of the Entry Tax Act, allowing writ petitions in favor of the Assessee.
Kerala High Court quashes ITC denial under CGST Section 16(4), directing reconsideration in light of Section 16(5) notification. Fresh order mandated within 3 months.
Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.
Himachal Pradesh HC upholds GST on mining royalty, rejecting petition based on overruled Supreme Court ruling
Given that the order under Section 148A(d) was not appealable, the court ruled that the petitioner had no alternative remedy and set aside the order.
