High Court of Chhattisgarh
Bhartiya Caterers and Enterprises v. State Bank of India
WPC NO. 4234 OF 2026
High Court of Chhattisgarh
WPC NO. 4234 OF 2026
Where petitioner and respondent No.2 quoted identical rates for meal supply tender and petitioner's bid was rejected amid GST ambiguity, subsequent post-bid offer and allegations of delay or unpaid dues did not establish illegality, arbitrariness, or breach of tender terms, as judicial review under Article 226 is limited to ensuring fairness and process, not to revisiting merits or contract disputes
Section 9 of the Central Goods and Services Tax Act, 2017 read with Article 226, read with Article 14, of Constitution of India, 1950
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Supreme Court
Where writ petition challenging SCN was rendered unnecessary in view of Supreme Court's decision in Gameskraft Technologies, assessee was relegated to appear before Assessing Officer and avail statutory appeal against any adverse assessment order GST : Where final assessment order was passed despite interim protection against coercive action, since statutory remedy of appeal had become available, assessee was relegated to appellate authority with liberty to raise all contentions including revaluation and pre-deposit
Delhi High Court
Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication
GSTAT Raipur
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