Kerala Pradesh Gandhi Darshanvedhi
The Kerala High Court has sought the GST Council’s Response on the exclusion of Petrol & Diesel from Goods and Service Tax (GST). The division Bench Chief Justice S. Manikumar and Justice Shaji P Chaly asked the GST council to file a statement in this regard within ten days. The Court was adjudicating upon a petition filed by Kerala Pradesh Gandhi Darshanvedhi challenging the decision of the GST council.
Samaresh Biswas Vs. Deputy Commissioner
The Calcutta High Court quashed GST Demand and remands the matter back to the Appellate Authority due to Violation of the Principle of Natural Justice. The single bench of Justice Md. Nizamuddin observed that the impugned order is in gross violation of the principle of natural justice by not considering the adjournment petition of the petitioner and also passing the impugned order on a different date without intimation to the petitioner.
M/s S.S. Traders Vs State of UP
The Allahabad High Court quashed the cancellation of GST Registration as no opportunity of hearing was accorded. The single bench of Justice Jayant Banerji held that the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act of 2017 vitiates the proceedings as well as the orders canceling the registration of the petitioner.
Source Taxscan
