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31 judgments · newest first · showing 1–31
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, 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 …
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 …
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 …
The petitioner, Mohammed Afzal Ismail Kalva, sought relief against the continued blocking of his Electronic Credit Ledger under the CGST Rules. The petition listed six serial entries, each subject to a one‑year blocking period prescribed by Rule 86A(3) of the CGST Rules, 2017. The Court examined the …
Asma Automobiles Pvt. Ltd. filed a writ petition challenging a GST assessment order dated 11‑Nov‑2019 issued by the Assistant Commissioner of State Tax, Purnea, on the ground that the order was served only on the portal, violating Section 169 of the Bihar GST Act, and that it amounted to double …
Asma Automobiles Private Ltd filed a writ petition challenging an assessment order dated 12‑01‑2021 issued by the Assistant Commissioner of State Tax under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order was not properly served as required by section 169, that the …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Bihar, which levied GST, SGST, cess, interest and penalty under the Bihar Goods and Services Tax Act, 2017 for the July 2019 tax period on the ground …
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 …
Asma Automobiles Private Limited filed a writ petition challenging a GST demand order dated 12‑12‑2020 issued by the Deputy Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner argued that the order, served only on the portal, violated Section 169 of the Act, that the tax …
Asma Automobiles Private Limited filed a writ petition challenging a GST assessment order dated 13 February 2020 that imposed tax and cess for December 2019, alleging that the notice was served only on the portal in violation of Section 169 of the Bihar GST Act and that the levy amounted to double …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 13 March 2020 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order, which levied GST, CGST, SGST and cess of ₹79,54,428, was …
Asma Automobiles Private Limited filed a writ petition challenging a GST assessment order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner alleged that the order, which levied CGST, SGST and cess of a total of ₹73,21,017, was …
The petitioner Asma Automobiles Private Ltd filed a writ petition challenging a GST assessment order dated 10 August 2019 issued by the Assistant Commissioner of State Tax, Purnea, which levied tax of Rs 32,55,447 and interest of Rs 48,831 for June 2019. The petitioner contended that the notice was …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 02‑09‑2020 issued by the Assistant Commissioner of State Tax, Purnea, which levied GST, interest and late fee for June 2020 on the ground of non‑filing of GSTR‑3B. The petitioner contended that the order was served …
Asma Automobiles Private Limited filed a writ petition challenging a GST demand order dated 12‑12‑2019 issued by the Assistant Commissioner of State Tax, Purnea, alleging that the notice was served only on the portal in violation of Section 169 of the Bihar GST Act and that the demand of …
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 …
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 …
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 …
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 …
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 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 …
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 …
