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111 judgments · newest first · showing 1–111
The petitioner, Abubakar Mines and Minerals, sought a declaration that the continued detention of its goods following a prohibition order dated 26 September 2024 violated Section 67(7) of the Central Goods and Services Tax Act, 2017, and requested their immediate release. The respondents argued …
The petitioner, Abubakar Mines and Minerals, challenged the continued detention of its goods under a prohibition order dated 26 September 2024 issued under Section 67(2) of the CGST Act. The petitioner argued that the detention persisted beyond the period allowed by Section 67(7) and sought a …
The petitioner challenged a show‑cause notice issued by the Union of India demanding GST on a lease‑transfer agreement with the Maharashtra Industrial Development Corporation. The petitioner relied on a recent Nagpur High Court decision (Aerocom Cushions Pvt Ltd v. Assistant Commissioner, …
The petitioner, Trivitron Healthcare Private Ltd., challenged the Deputy Commissioner's orders rejecting its rectification application and refund claim under the CGST Act. An assessment order dated 30‑08‑2022 raised a demand of Rs 1,12,34,474 for FY 2017‑18 to 2019‑20, against which the petitioner …
Axis Bank Limited, a secured creditor, filed a writ petition after the Deputy Commissioner of CGST directed the housing society not to issue a No‑Objection Certificate for flats that constitute the bank's secured assets. The bank had registered its security interest with CERSAI on 20‑12‑2020, …
The petitioner, M/s Air Expert India, filed a writ petition challenging the orders dated 29 October 2025 issued by the Assistant Commissioner, State Tax Jurisdiction Sector‑4, which allegedly denied its right to appeal under Section 107 of the GST Act. The petition sought a certiorari to quash the …
The petitioner, S S Gold, a GST‑registered company, had its Electronic Credit Ledger blocked for Rs 7,16,01,876 on 17 May 2024 under Rule 86A of the CGST Rules, despite having only Rs 2,41,642 of available ITC, which created a negative balance. The blocking notice cited a "supplier found …
The High Court considered the bail application of Sanjeet Kumar, the owner of M/s Ganga Trading Company, who was arrested in connection with alleged supply of areca nuts in violation of Sections 132(1)(a), (b) and (i) of the CGST Act, 2017. Kumar had been in judicial custody since 1 February 2026, …
Glenmark Pharmaceuticals Ltd entered into a distribution agreement with Mahalakshmi Enterprises, a partnership firm, in December 2021. Disputes arose over alleged misuse of a channel‑finance facility, unpaid dues, and accusations that the respondents filed false complaints with various regulators, …
Glenmark Pharmaceuticals Ltd entered into a distribution agreement with Mahalakshmi Enterprises, a partner‑run distributor, in December 2021. Disputes arose over alleged misuse of a channel‑finance facility, unpaid dues, and accusations that the distributor filed false complaints with SEBI, CCI, MCA …
P.P. Kharpatil Constructions Pvt. Ltd. sought to appeal a GST rectification order but could not do so because the order was not uploaded on the GST portal, preventing electronic filing. The respondents relied on Clause 16 of the Central Goods and Services Tax (Second Amendment) Rules, 2023, which …
Petitioners Sanjay Sherawat and another challenged an adjudication order dated 25‑03‑2026 that imposed a penalty under section 122(2)(b) of the CGST Act, 2017. They submitted a supplementary affidavit showing that they had resigned as directors of M/s Daurli Ispat Pvt Ltd on the dates specified, …
IBM India Private Limited challenged an adjudication order dated 24 February 2025 that assessed GST for the period 1 April 2020 to 31 March 2021 following a Section 61 audit under the Central Goods and Services Tax Act, 2017. The petitioner argued that it was denied a personal hearing and that the …
M/s SVS Aqua Technologies LLP filed a writ petition challenging a GST audit conducted under Section 65 of the Central Goods and Services Tax Act, 2017, alleging that the department had proceeded to recover tax without a prior adjudication under Sections 73 or 74. The petitioner argued that such …
BA Continuum India Pvt. Ltd. filed a refund application which was rejected, and subsequently appealed before the GST Appellate Authority. The appellant failed to appear at three scheduled hearings, leading the Appellate Authority to dismiss the appeal for non‑attendance. The petitioner challenged …
Ashutosh Pandey filed an anticipatory bail application before the Bombay High Court against the Directorate General of GST Intelligence. After the Supreme Court delivered its judgment in Union of India v. Sunil Biyani (SLP (Cri) No. 12535 of 2026, 12 August 2026), the applicant sought the court's …
Shivam Shukla (alias Anshu Shukla) filed an anticipatory bail application before the Bombay High Court against the Directorate General of GST Intelligence. Citing the Supreme Court’s decision in Union of India v. Sunil Biyani (SLP (Cri) No.12535 of 2026), he sought permission to withdraw the …
UV Asset Reconstruction Company Ltd., a secured creditor, sought court directions to take physical possession of a defaulted borrower's property to enforce its security under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. The property had …
UV Asset Reconstruction Company Ltd., a secured creditor, sought court directions to take physical possession of a defaulted borrower's property to enforce its security under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. The property had …
The High Court of Gujarat considered an application for regular bail under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023, filed by Raman Kantpal, a director of M/s. WLTPE, who was alleged to have orchestrated a large-scale GST fraud involving fake invoices and wrongful input tax credit …
The applicant, Ramakant Pal, a director of M/s WLTPE, was arrested in April 2026 for allegedly orchestrating a large-scale GST fraud by issuing fake invoices to claim input tax credit of Rs.63.21 crore, affecting 18 beneficiary companies. A complaint under Sections 32(1)(b), 31(c), 332(1)(i), 332(5) …
Mahalaxmi Industries filed a writ petition challenging an Order‑in‑Original dated 23‑03‑2026 of the Assistant Commissioner of Central GST, which confirmed a demand of Rs 1,46,76,034 under Section 74 of the CGST Act for allegedly availing ineligible input tax credit (ITC) on fake invoices from …
M/s Maa Shanti Stores filed a writ petition in the Patna High Court challenging demand‑cum‑show cause notices and demand orders issued for CGST/SGST/IGST for the financial years 2018‑2023. The petitioner alleged that the notices and orders violated the time‑limit provisions of Section 74(1), (2) and …
The petitioner, Chandan Kumar Yadav, filed a writ petition challenging a Show Cause Notice dated 15.01.2023, a cancellation order of his GST registration dated 10.07.2023, and an appellate order dated 26.06.2025, seeking their quash and restoration of his registration. He also requested that his …
Royal Bricks Works, a proprietorship firm, filed a writ petition challenging a show‑cause notice and a demand order issued by the Bihar State Tax authorities for GST liabilities for the period April 2018‑March 2019. The petitioner alleged that the notice and demand order were not digitally signed, …
The petitioner, Bhardwaj Construction, challenged an order under Section 73 of the Bihar GST Act that disallowed input tax credit on the ground that the invoices were claimed beyond the period prescribed in Section 16(4) of the BGST Act. The petitioner relied on a 2024 GST circular and the …
M/s Bhardwaj Construction challenged an order passed under Section 73 of the Bihar GST Act that disallowed input tax credit (ITC) on the ground that the invoices were beyond the period prescribed in Section 16(4) of the BGST Act. The petitioner relied on a 2024 GST circular which, in view of the …
The petitioner, a GST-registered trader, filed a writ petition challenging the cancellation of his GST registration and the dismissal of his appeal on the ground of limitation. He sought various writs, including certiorari and mandamus, and claimed entitlement to the GST Amnesty Scheme. The …
The petitioner, Prakash Kumar Chhotu, filed a writ petition challenging a show‑cause notice that jointly issued GST forms REG‑17 and REG‑31, alleging violation of CGST Rules 21A and 22(1). He also contested the cancellation of his GST registration and an appellate order that dismissed his appeal on …
The petitioner, Patliputra Hytech Infra Pvt. Ltd., filed a writ of certiorari challenging a show‑cause notice issued under FORM GST DRC‑01, alleging it was unsigned and therefore invalid. The petition sought to quash the notice and the subsequent summary order dated 27‑02‑2025 under Section 73 of …
Petitioner Vijay Kumar filed a writ petition seeking quashing of a GST tax demand of Rs. 91,90,719 shown on the department's website, alleging that the demand had been set aside in a prior case (CWJC No.10391 of 2022) and that the portal had not been corrected. He claimed to have approached the …
Succulent Engineers Private Limited filed a civil writ petition challenging an order of the Union of India and others. The petitioner later sought the Court's permission to withdraw the writ application and to pursue a statutory appeal under Section 107 of the CGST/BGST Act. The Court examined the …
M/S CGG Construction challenged the cancellation of its GST registration, which was effected on 06‑03‑2023 for failure to file returns for six consecutive months. The petitioner claimed he was unaware of the show‑cause notice due to lack of computer access and COVID‑related hardships, and argued …
M/S Powertech Engineers, a partnership firm, filed a writ petition challenging tax demands of the State of Bihar. The petitioner sought permission to withdraw the writ and instead file a second appeal under Section 112(1) of the Central Goods and Services Tax Act, 2017. The State authorities raised …
M/s Genius Consultants Ltd. filed a writ petition in the Patna High Court seeking to quash an order rejecting its appeal against a tax demand of ₹95,800 under CGST/SGST for FY 2017-18, and to compel the appellate authority to condone the delay in filing the appeal under Section 107(4) of the CGST …
The petitioner, a proprietorship firm, filed a writ petition seeking a certiorari to quash a GST DRC‑13 notice issued under Section 79(1)(c) of the GST Act and a mandamus to restrain the freezing of its bank accounts, alleging that the notice was issued without considering its rectification …
Ritesh Kumar filed a writ petition challenging the cancellation of his GST registration by the Superintendent, Central Excise (GST), Begusarai, alleging that the cancellation was effected without considering his reply. He sought a writ to quash the cancellation order, restoration of his …
M/s Bimal Kishore Gautam filed a writ petition in the Patna High Court challenging a penalty of Rs.20,58,571 imposed by the Assistant Commissioner, Central GST and Central Excise, Purnea, under section 78 of the Finance Act read with section 174 of the Central GST Act, 2017, along with additional …
The petitioners, partners of M/s. Maa Renuka Trading, were penalised under Sections 122(1A) and 122(3) of the Central Goods and Services Tax Act, 2017 for allegedly generating fake invoices, e‑way bills and routing funds through hawala to fraudulently claim input tax credit. They filed a writ …
Vinay Kumar filed a writ petition in the Patna High Court challenging two orders issued by the Superintendent, Central Excise (GST), which rejected his application for revocation of a cancellation and subsequently cancelled his GST registration under the GST Act, 2017. He sought quashing of the …
M/s Kishan Cement Stores filed a writ petition seeking to quash a summary show‑cause notice and penalty imposed under the CGST/BGST Act, alleging denial of a hearing in violation of Section 129(4) and claiming the goods were covered by a valid tax invoice and an expired e‑way bill. The State …
H & V Advanced Material (India) Pvt Ltd filed a writ petition in the Allahabad High Court seeking a mandamus directing the Additional Commissioner, Grade‑2 (Appeal) to decide GST Appeal No. 029/2018 under Section 129(3) of the Central Goods and Services Tax Act, 2017. The petitioner alleged undue …
Baba Iron Scrap Company challenged an adjudication order dated 31‑10‑2025 passed under Section 73 of the CGST Act, 2017 for the tax period June 2021 to March 2022. The revenue argued that the petitioner had an efficacious statutory remedy of appeal, while the petitioner claimed that severe personal …
M/S Pit Zone, represented by Anubhav Jain, challenged an adjudication order dated 03.03.2026 issued by the Superintendent, Central GST, for the tax periods 2019‑2020 to 2021‑2022. The petition raised two grounds: that the composite notice covering three financial years was jurisdictionally invalid, …
M/s Shankar Trading Company challenged a penalty order dated 22‑12‑2025, which confirmed demands under a show‑cause notice issued on 31‑05‑2024 pursuant to Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner argued that the notice and subsequent order were ex‑parte, that he …
M/s Jindal Metal Co. and another challenged an adjudication order dated 22‑12‑2025 issued under Sections 74 and 122 of the CGST Act, 2017, alleging that the authority failed to consider the petitioners' explanation and imposed a penalty without proper reasoning. The petitioners argued that the order …
The petition filed by Tata Sons Private Ltd. challenged a GST intimation and a show‑cause notice that demanded IGST of Rs 1,524.35 crore on damages paid to NTT Docomo under a London arbitral award, alleging that the settlement constituted a supply of services under Section 7 of the CGST Act, …
M/s P.T. Traders, a proprietorship firm, obtained a GST registration on 12‑01‑2023 but later alleged that its login credentials were misused by a friend, leading to the filing of fake invoices and the availing of large input tax credits. The Assessing Authority, after a site visit, found no business …
M/s Gajendra Industries filed a writ petition challenging the rejection of its tax appeal on the ground of delay and the issuance of a show‑cause notice and demand under Section 50(3) of the CGST/BGST Act. The petition sought certiorari to quash the appellate order, the show‑cause notice, and the …
Mahesh Mehta, a sole proprietorship, challenged the cancellation of its GST registration. The Additional Commissioner (Appeals) dismissed the appeal on the ground that it was filed beyond the 90‑day limitation and without a certified copy of the impugned order. The petitioner also alleged that a …
The petitioner, a fertilizer and cement dealer, filed a writ seeking quashing of show‑cause notices and penalties issued under Section 74 of the Central Goods and Services Tax Act, 2017, alleging that tax had already been paid and that the notices were issued without basis. The tax department had …
Morlatis Engineering and Construction Pvt. Ltd. filed a writ petition seeking to quash multiple summons issued by various GST intelligence and tax authorities under Section 70 of the Central/Bihar Goods and Services Tax Act, 2017, alleging they were violative of statutory provisions and a circular …
Girivar Alloys Private Limited challenged the cancellation of its GST registration and the blocking of its input tax credit (ITC). The petitioner claimed the cancellation order under Section 16 of the CGST Act and Rule 21(e) of the CGST Rules was issued without a reasoned order, violating natural …
M/s Nanda Devi filed a writ petition in the Patna High Court challenging an appellate order dated 28‑02‑2024 and an ex‑parte order imposing CGST/SGST tax, interest and penalty of Rs 7,97,038, alleging that the appellate authority failed to follow the Standard Operating Procedure and did not afford a …
The petitioner, a construction partnership, filed a writ petition challenging several orders including an appellate order dated 15‑02‑2025 and ex parte tax assessments under the Bihar GST Act. The petitioner sought quashing of the appellate order, setting aside of tax, interest and penalty demands, …
M/s Vaishnavi Builder and Developer filed a writ petition challenging a show‑cause notice dated 09‑05‑2023 and an ex‑parte order dated 15‑01‑2024 that cancelled its GST registration, alleging violation of natural justice. The petitioner sought quashing of the notice and order, restoration of its GST …
Systematic and Advance Construction Private Ltd filed a writ petition in the Patna High Court seeking to restrain the State of Bihar tax authorities from executing an order dated 01‑02‑2025 passed under section 74(9) of the Central Goods and Services Tax Act, 2017, and from issuing further reminders …
M/s Shiv Shakti Medical Agency filed a writ petition under Article 226 seeking a writ of certiorari to quash a demand notice issued by the Superintendent (Grade‑14) of the CGST Audit Circle, Bhagalpur, alleging liability under section 74(5) of the Central Goods and Services Tax Act, 2017 for …
M/s Ajay Kumar filed a writ petition in the Patna High Court challenging several tax orders, including a 27 July 2023 order by the Additional Commissioner (Appeal) that upheld an earlier order directing issuance of APL‑IV without considering the petitioner’s GSTR‑9 and GSTR‑2A returns, and ex‑parte …
Petitioner Prem Pratap Ray filed a writ petition challenging the cancellation of his GST registration dated 31.07.2022, alleging that the order was issued mechanically without hearing and violated natural justice. He also contested the appellate order dated 29.07.2025 that rejected his appeal on the …
Bipin Bharti, a proprietorship firm, filed a writ petition in the Patna High Court seeking a certiorari to quash the order dated 30‑10‑2024 issued by the Additional Commissioner of GST, which upheld the cancellation of its GST registration (GSTIN/Temp ID/UIN/10ALTPB6171H1Z9). The petitioner alleged …
M/s Durga Jaiswal (Atul Automobiles) filed a writ petition in the Patna High Court challenging an order‑in‑appeal dated 16‑Oct‑2025 that rejected its appeal against an earlier order of the Assistant Commissioner, CGST & CX, Darbhanga. The petition sought mandamus to quash the appellate order, direct …
M/s Kuber Metal and Power Trading filed a writ petition challenging an ex‑parte GST assessment order dated 12‑02‑2024 and subsequent appellate orders that imposed a liability of Rs 16,26,025 for the period Oct‑2019 to Jan‑2020. The petitioner alleged that the assessment and appellate authorities …
The High Court of Gujarat considered an application for regular bail filed by Keyur Dipak Kumar Shah, who was arrested on 21‑01‑2026 for alleged fraud of Rs 42 crore by wrongful availing of input tax credit under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017 and Section 69 of the Gujarat …
Adj Utility APPS Pvt. Ltd. filed a writ petition under Article 226 challenging the denial of adjustment of excess IGST paid inadvertently against ineligible input tax credit, alleging that the department’s reliance on the time‑limit under Section 37(3) of the CGST Act was ultra‑vires. The petitioner …
M/s King Bricks filed a writ petition challenging an ex‑parte demand order and a show‑cause notice issued by the Bihar Commercial Tax authorities for the GST period April 2018‑March 2019. The petitioner alleged that the notices were not properly communicated, no hearing was afforded, and the …
Gopal Kumar filed a writ petition in the Patna High Court seeking to quash an appellate order dated 27‑03‑2025 that dismissed his GST appeal on the ground of delay, as well as an ex‑parte order cancelling his GST registration under Section 29 of the GST Act and a related show‑cause notice. The …
Shyam Jaiswal filed a writ petition in the Patna High Court seeking to quash an order‑in‑appeal dated 20‑06‑2025 that dismissed his GST appeal on grounds of delay, as well as an ex‑parte order cancelling his GST registration under Section 29 of the GST Act and a related show‑cause notice. The …
M/s Bandhan Bricks filed a writ petition challenging (i) the dismissal of its appeal for FY 2018-19 by the Additional Commissioner of State Tax, (ii) orders passed by the Deputy Commissioner under Section 73 of the Bihar GST Act on mere estimates without evidence, and (iii) two notifications …
Garg Coal Traders filed a writ petition challenging an ex‑parte order that cancelled its GST registration under Section 29 of the Central Goods and Services Tax Act, 2017, alleging violation of natural justice. The petition also sought to set aside the appellate order that dismissed its appeal on …
Foodlink F&B Holdings filed a writ petition under Article 226 challenging the constitutionality of Section 83 of the CGST Act and eight provisional bank‑attachment orders dated 27‑02‑2024. The High Court earlier ordered a special audit under Section 66 of the CGST Act, which was completed and a …
Foodlink F&B Holdings filed a writ petition under Article 226 challenging the constitutionality of Section 83 of the CGST Act and seeking to quash eight attachment orders dated 27‑02‑2024 that froze 36 of its bank accounts. The High Court earlier ordered a special audit under Section 66 of the CGST …
Vinay Hiroo Thadani filed a writ petition under Article 226 challenging tax recovery proceedings initiated against his deceased father under the CGST Act, 2017. He argued that Sections 74 and 93(1) of the Act should not apply to a deceased taxpayer and that the show‑cause notice and subsequent order …
The Bombay High Court entertained a writ petition under Article 226 challenging two orders dated 19 April 2024 and 9-10 July 2024 issued by the Deputy Commissioner of State Tax, which confirmed GST liability without considering the petitioner’s submissions. The petitioner, Mediaedge CIA India Pvt …
The petition filed by Imagicaaworld Entertainment Ltd under Article 226 sought extension of tax incentives and refunds under entitlement certificates issued by the Maharashtra government for its theme and water parks. The petitioner argued that the original exemption period had expired and requested …
M/s Ravi Plumbing and Construction failed to file its GST return for Q1 of FY 2024‑25, prompting a show‑cause notice and subsequent cancellation of its GST registration under Section 29(2)(c) of the CGST Act. The petitioner did not respond to the notice and later filed an appeal under Section 107 …
M/S Anand Tyre House filed a writ petition challenging the non‑existence of a GST Appellate Tribunal for filing an appeal under sections 107/108 of the GST Act. The Court noted that the Central Government had subsequently constituted the Tribunal and issued procedural rules under section 111. The …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part …
M/s Varun Beverages Ltd filed a writ petition before the Allahabad High Court challenging the inability to appeal orders under sections 107 or 108 of the GST Act because the GST Appellate Tribunal had not yet been constituted. The Court noted that the Central Government subsequently constituted the …
M/s Armour Security (India) Ltd., a security services company, received a show‑cause notice under Section 73 of the CGST Act from the State GST authority for alleged tax deficiencies. Subsequently, the Central GST authority conducted a search and issued two summons under Section 70 to the company's …
The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of …
The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section …
The appellant, a dealer in red arecanut, had its consignment detained by the GST Mobile Squad and was served a show‑cause notice under section 129(3) of the CGST Act. The appellant filed objections but, due to business exigencies, paid the tax and penalty amount of Rs 7,20,440 under protest and the …
The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's …
The Supreme Court examined whether mobile service providers (MSPs) could claim CENVAT credit on excise duties paid for mobile towers and prefabricated buildings (PFBs) used in their networks. The dispute arose from conflicting decisions of the Bombay High Court, which held the towers and PFBs to be …
The appellant, M/s Safari Retreats, constructed a shopping mall and accumulated input tax credit (ITC) on the inputs used for construction, but was denied ITC on the GST payable on rental income because Section 17(5)(d) of the CGST Act blocks credit for construction of immovable property on the …
Jindal Drugs Ltd. imported cocoa butter and cocoa powder and also received the same from its Jammu unit, then affixed two additional labels on each carton at its Taloja plant before exporting the goods. The Commissioner of Central Excise challenged the company's claim of CENVAT credit and export …
The respondent, Paresh Nathalal Chauhan, filed a writ petition seeking protection from arrest under the GST Act, prompting the Gujarat High Court to issue an interim order that criticised the prolonged presence of a search party at his residence as unauthorized. The High Court also observed that the …
Vardan Associates Pvt. Ltd., a contractor registered under the CGST and West Bengal GST Acts, moved a capital goods machine from Uttar Pradesh to West Bengal using an e‑way bill that expired before the consignment entered West Bengal. The goods were detained and the authorities demanded GST of Rs 54 …
The Supreme Court examined a batch of appeals arising from the Telangana, Gujarat and Maharashtra High Courts concerning the Constitution (101st Amendment) Act, 2016 which introduced GST and created Article 246A. The Court held that Section 19 of the Amendment is a transitional provision allowing …
The State of Gujarat appealed against a Gujarat High Court order that had directed the GST authority to complete an adjudicatory process within eight weeks and had granted the respondents protection from arrest after they were served summons under Section 69 of the CGST Act, 2017 for interrogation. …
The State of Goa sought deletion from three writ petitions filed in the High Court of Sikkim challenging a Goa notification levying a 14% GST on lotteries. Goa argued that a state‑legislated notification could not be judicially reviewed by a high court of another state and that no cause of action …
Petitioner Ratnambar Kaushik was arrested for allegedly transporting 90,520 kg of raw unmanufactured tobacco in seven trucks for clandestine manufacture of zarda, thereby evading GST under Sections 132(1)(a), (h), (k), (l) and 132(5) of the Central Goods and Services Tax Act, 2017. The investigation …
The appellants, Hero Motocorp Ltd. and Sun Pharma Laboratories Ltd., relied on a 2003 Office Memorandum and notification that granted 100% excise duty exemption for ten years to industrial units in Uttarakhand and Himachal Pradesh. After the introduction of the GST regime, the Union of India …
The Union of India moved several transfer petitions under Article 139A of the Constitution seeking to shift more than 140 writ petitions, pending in 18 High Courts, that challenge the constitutional validity of the Payment of Bonus (Amendment) Act, 2015. The petitions argued that the amendments – …
The Supreme Court examined whether the GST Council’s recommendations are binding on Parliament and the States, and whether the import of goods on a CIF basis creates an inter‑state supply that makes the Indian importer the deemed recipient of shipping services. It held that the Council’s …
Willowood Chemicals and another filed writ petitions alleging that the Union of India delayed refunds of integrated tax on exports for periods ranging from 94 to 290 days, violating Sections 16 and 20 of the IGST Act and Sections 54 and 56 of the CGST Act. The Gujarat High Court awarded simple …
The Karnataka and Kerala legislatures enacted the Karnataka Tax on Lotteries Act, 2004 and the Kerala Tax on Paper Lotteries Act, 2005 to levy taxes on lottery schemes, including those organised by the Government of India or other states. The High Courts of Karnataka and Kerala held that the …
The Union of India challenged a Delhi High Court order that read down paragraph 4 of a GST circular dated 29‑12‑2017, which barred rectification of Form GSTR‑3B for the month in which an error occurred. Bharti Airtel Ltd. (respondent No.1) argued that due to the non‑operability of Form GSTR‑2A in …
The Supreme Court examined whether the first proviso of Section 54(3) of the Central Goods and Services Tax Act, 2017 imposes a substantive restriction on refunds of unutilised input tax credit (ITC) arising from an inverted duty structure, and whether Rule 89(5) of the CGST Rules, which limits the …
The Assistant Commissioner of State Tax detained a consignment of steel on the ground that the purchaser, M/s Commercial Steel Ltd., was attempting to evade SGST and CGST by treating an inter‑State sale as a local sale. The respondent paid the tax and penalty and the goods were released, after which …
M/s Radha Krishan Industries challenged two orders of provisional attachment of its receivables issued by the Joint Commissioner under Section 83 of the Himachal Pradesh Goods and Service Tax Act, 2017, alleging that the orders were ultra vires, lacked a requisite opinion based on tangible material, …
Skill Lotto Solutions Pvt. Ltd., an authorised agent for Punjab lotteries, filed a writ petition under Art.32 challenging the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds that the definition of ‘goods’ in s.2(52) – which includes actionable claims – is unconstitutional and that …
The Reserve Bank of India (RBI) issued a Statement and a Circular in April 2018 directing banks and other regulated entities to cease dealing with persons or entities dealing in virtual currencies (VCs) and to exit existing relationships within three months. The petitioners – a trade association and …
The Union of India challenged the validity of the Goods and Services Tax (Compensation to States) Act, 2017 and the accompanying Compensation Cess Rules, arguing that Parliament lacked legislative competence to levy a compensation cess and that the levy amounted to double taxation on the same …
