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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Gujarat High Court Quashes Confiscation Show-Cause Notice in GST Case for Lack of Jurisdiction and Absence of Mens Rea. Goods in Transit Intercepted at Wrong Destination; E-Way Bill Held Valid Under Section 130 of Gujarat Goods and Services Tax Act, 2017.

The petitioner, a proprietary concern registered under the Gujarat Goods and Services Tax Act, 2017, but assessed under Delhi GST authorities, receive...

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High Court Dismisses Writ Petition by Petitioner Challenging Tender Rejection by KPTCL - No Violation of Natural Justice Found in Battery Energy Storage System Tender Process

The petitioner, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the rejection of its bid in a tender process...

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Gujarat High Court Quashes GST Detention Order and Show Cause Notice Due to Procedural Violations -- Petitioner Successfully Challenges State Tax Officer's Order for Non-Compliance with Statutory Time Limits and Denial of Personal Hearing Under GST Act

The Gujarat High Court allowed a writ petition filed by Petitioner challenging an Order-in-Original and show cause notice issued by the State Tax Offi...

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Madras High Court Grants Decree for Possession and Arrears in Commercial Lease Dispute — Tenant Failed to Pay Rent and Vacate Premises. Landlord Entitled to Recovery of Possession, Rental Arrears, Damages for Use and Occupation, and GST with Interest at 18% Per Annum.

The plaintiff, Faisal Khan, filed a suit in the High Court of Judicature at Madras seeking recovery of possession of his commercial property located a...

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Bombay High Court Dismisses Writ Petition Challenging Show Cause Notice in GST Discount Case — No Interference at Pre-Adjudication Stage. Limitation and Retrospective Effect of Circular Can Be Raised Before Adjudicating Authority Under Section 74 of CGST Act, 2017.

The petitioner, Apollo Tyres Limited, challenged a show cause notice dated 2 August 2024 issued by the Additional Director, Directorate General of GST...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Bombay High Court Grants Interim Injunction in Film Distribution Rights Dispute Over 'Sholay' and 'Sholay-3D'. The court held that a prima facie case for breach of contract and infringement of copyright was made out, warranting protection of the plaintiff's exclusive distribution rights pending trial.

The plaintiff, Narendra Hirawat And Co., filed a commercial IP suit seeking to enforce its exclusive distribution and exploitation rights in the films...

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Bombay High Court Quashes Provisional Attachment of Bank Account in GST Case — Attachment Without Show Cause Notice Violates Principles of Natural Justice. Section 83(1) of CGST Act, 2017 Requires Prior Notice and Opportunity of Hearing Before Attachment.

The petitioner, Kaish Impex Private Limited, a company engaged in the export of perfumes and compound fragrance oil and registered under the Goods and...

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Bombay High Court Dismisses PIL Against Dream 11 for Alleged Gambling and GST Evasion. Fantasy Sports Held to be Game of Skill, Not Gambling Under Public Gambling Act, 1867.

The petitioner, a public-spirited advocate, filed a Public Interest Litigation seeking directions to initiate criminal prosecution against Dream 11 Fa...