Director’s prosecution for Company’s ITC fraud unsustainable without arraigning the Company as an accused
The Hon’ble Punjab and Haryana High Court in Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence, […]
GST Judgements
No Substitute for a Hearing – Gujarat HC Quashes Non-Speaking Section 74 Order for Denial of Personal Hearing
The Hon’ble Gujarat High Court in M/s. Aarya Metals & Ors. v. State of Gujarat & Anr. [R/Special Civil Application
Reasonable period for issuance of SCN under Section 76 of the CGST Act is fact-dependent and can be examined by the Appellate Authority
The Hon’ble Delhi High Court in Armour Security India Limited v. Union of India & Anr. [W.P.(C) No. 10738 of
Delhi HC extends Section 14 Limitation benefit for claiming construction ITC of past period post Safari Retreats
The Hon’ble Delhi High Court in Riveria Commercial Developers Limited v. Union of India & Ors. [W.P.(C) 11633/2019 and W.P.(C)
Advocate-Client Privilege No Bar To Investigating Advocate’s Premises: Delhi High Court Upholds GST Search At Law Firm
The Hon’ble Delhi High Court in Puneet Batra v. Union of India & Ors. [W.P.(C) 11021/2025 dated September 18, 2026]
No Jurisdictional Infirmity under Section 6(2)(b) of the CGST Act where CGST Proceedings Precede SGST Action
The Hon’ble Delhi High Court in Shub Conductors LLP and Ors. v. Joint Commissioner Central Tax GST Delhi East and
Supreme Court to examine whether mere uploading of SCN on the GST Common Portal amounts to valid service
The Hon’ble Supreme Court in GVK Jaipur Expressway Pvt. Ltd. v. Deputy Commissioner of State Tax & Ors. [SLP(C) No.
Supreme Court Stays Allahabad High Court Ruling on UP State’s Deputy Commissioner Power to Issue Penalty Notice U/S 122
The Hon’ble Supreme Court in M/s Nageen Traders and Molding India Pvt. Ltd. v. State of U.P. & Ors. [SLP
Pre-Deposit on Penalty Order Cannot Be Demanded Merely Because the GSTAT Appeal Is Filed After October 01, 2025 and Question of Jurisdiction kept open for adjudication proceedings U/S 122
The Hon’ble Supreme Court in M/s PVCON Engineering Co. v. CGST and Central Excise, Bhopal & Ors. [SLP (Civil) No.
Who is a Proper Officer to adjudicate Penalties U/S 122 & Pre-Deposits requirement for SCN issued for Penalty only prior to Oct 1, 2025
The Hon’ble Delhi High Court in Rohit Garg v. Union of India & Ors. [W.P.(C) 8829/2026 & connected matters (2026:DHC:7502-DB)
