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 Judgements
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
Demand Order containing the details of the official and the Department is valid, even in the absence of signature
The Hon’ble Delhi High Court in Future Consumer Ltd. v. Union of India [W.P.(C) No. 15611 OF 2025 dated October 10,
GST registration cancellation on account of non-filing of returns is impermissible where tax liability discharged
The Hon’ble Gujarat High Court in Abound It Services vs. State of Gujarat [R/Special Civil Application No. 14354 of 2025
No Coercive Action if Accused Cooperates in Fake ITC Probe
The Hon’ble Chhattisgarh High Court in Harsh Wadhwani & Anr. v. Additional Director General Directorate General of GST Intelligence, Raipur
Supreme Court to decide Denial of ITC Due to Seller’s Registration cancelled retrospectively
The Hon’ble Supreme Court in Roshan Sharma v. Deputy Commissioner of Revenue, State Tax & Anr. [SLP(C) No. 31296/2025, order
