ITC can’t be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error
The Hon’ble Calcutta High Court in the case of Laxmi Ghosh v. State of West Bengal & Ors. [W.P.A. No. […]
GST Judgements
Petitioner’s attempt to mislead Court on ITC transactions and business closure – Petition dismissed with heavy costs imposed
The Hon’ble Delhi High Court in the case of M/s Shiva Enterprises v. Principal Commissioner, Department of Trade and Taxes,
Acceptance of Reply in ASMT 11 Bars Initiation of Demand Proceedings Under Section 73 on Same Grounds
The Hon’ble Delhi High Court in the case of Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer Class II /
Chartered Accountant Granted Anticipatory Bail in GST Evasion Investigation
The Additional Sessions Court, Jamnagar in the case of Alkesh Harilal Pendhadiya Vs. State of Gujarat [Criminal Misc. Application No.
SC to Examine Whether Circulars Can Override Statutory Bar on Parallel GST Proceedings
The Hon’ble Supreme Court in the case of Sree UGCL Projects Ltd. v. Additional Director (Directorate General of GST Intelligence)
GST Registration cancellation on account of fake documents and a non-existent place of business, is valid
The Hon’ble Telangana High Court in M.A. Enterprises v. Additional Commissioner (Appeals) [W.P. No. 27283 of 2025 dated October 7,
Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674
Tax liability under Section 79 sustains where services were rendered but payment was not received
The Hon’ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P. No. 41761 of 2025 dated November
Grant of bail appropriate where documentary/electronic evidence predominates and there is no threat of tampering or absconding
The Hon’ble Punjab & Haryana High Court in Gaurav Babu Jain v. State of Haryana, [CRM-M-48645-2025 order dated November 3,
A single SCN consolidating multiple financial years is impermissible
The Hon’ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, [W.P. 5827
