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Bombay High Court Quashes GST Demand Against University for Violation of Natural Justice — Failure to Grant Personal Hearing Renders Order Illegal Under Section 74(1) of CGST Act, 2017. Circulars Mandating Personal Hearing Before Adverse Order Are Binding on Adjudicating Authority.

The University of Mumbai, established under the Bombay University Act, 1953 and later governed by the Maharashtra Public Universities Act, 2016, filed...

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Bombay High Court Upholds Constitutional Validity of IGST Provisions in Challenge to Vires. Section 13(8)(b) and Section 8(2) of Integrated Goods and Services Tax Act, 2017 held valid and not ultra vires.

The judgment concerns two writ petitions challenging the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017...

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Karnataka High Court Dismisses Writ Petition Challenging Jurisdiction in GST Confiscation Case. Commercial Tax Officer Holds Proper Officer Status Under IGST Act Due to Cross Empowerment; Notification Only Required for Exceptions.

The petitioner, a proprietorship concern engaged in trading arecanut, filed a writ petition under Articles 226 and 227 of the Constitution of India ch...

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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Bombay High Court Allows Revenue's Appeal in Service Tax Case on Leasing of Wagons to Railways. Leasing of Wagons to Railways Constitutes 'Supply of Tangible Goods Services' Under Section 65(105)(zzzzj) of Finance Act, 1994.

The Commissioner of CGST, ST & Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the order dated 05/04/201...

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Bombay High Court Disposes of Writ Petition in GST Transition Credit Matter, Directs Appeal to Be Considered on Merits. Amendment to Section 140(7) of CGST Act by Finance (No.2) Act, 2024 with retrospective effect addresses the main issue, relegating petitioner to appellate remedy.

The petitioner, M/s. Lekar Pharma Limited, filed a writ petition challenging an Order-in-Original dated 27 February 2023 passed by the Joint Commissio...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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High Court of Karnataka Dismisses Challenge to GST Notification Extending Time Limit for Show Cause Notice. Notification No. 09/2023 held valid under Section 168A of CGST Act, 2017 as a legislative act not amenable to certiorari.

The petitioner, M/s Sahaj Construction, a registered dealer under the GST laws, filed a writ petition under Articles 226 and 227 of the Constitution o...