Demand Order Exceeding Show Cause Notice Violates Section 75(7) of the CGST Act and is liable to be quashed
The Hon’ble Allahabad High Court in the case of M/s Vrinda Automation v. State of Uttar Pradesh & Anr [Writ […]
GST Judgements
Mere reliance on the reply of the driver of the vehicle in order to process confiscation and imposition of fine & penalty contrary to Section 130 of the CGST Act
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite v. Office of State Tax Officer, Dehradun [Writ
Refund Cannot Be Denied by Disregarding Binding High Court Order where no stay or appeal is pending
The Hon’ble Delhi High Court in the case Thales India Private Limited v. Assistant Commissioner of GST, Delhi [W.P.(C) 5563/2025,
HC rules that confiscation and penalty proceedings cannot be initiated under Section 130 of the CGST Act in cases where excess stock is found; directs for refund of amount already deposited
The Hon’ble Allahabad High Court in the case of M/s Maa Amila Coal Depot v. State of U.P. and Ors
HC directs Department to consider matter afresh where reply filed by the Taxpayer through email has not been considered and opportunity of personal hearing not granted
The Hon’ble Madras High Court in the case of M/s Shree Balaji Enterprises v. Joint Commissioner of GST & Central
Goods cannot be detained by the Department where there is no intent of tax evasion & E-way bill could not be generated due to technical glitch
The Hon’ble Allahabad High Court in M/s T.K. Printers v. Additional Commissioner Grade 2 and Anr. [WRIT TAX No. 1486
Bombay HC quashes recovery notice issued to a Bank holding that the notice must be issued to the Petitioner & an opportunity must be given to rebut the presumption of liability
The Hon’ble Bombay High Court in the case of M/s. Galaxy International v. Union of India & Ors. [Writ Petition
HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled
The Hon’ble Madras High Court in M/s Namasivaya Auto Parts v. The Deputy State Tax Officer I [WP No. 19315
Supreme Court Upholds Delhi HC Ruling: Negative Balance in ECL Cannot Be Blocked Under Rule 86A of the CGST Rules
The Hon’ble Supreme Court in the case of Deputy Director, Directorate General Of GST Intelligence, DZU & Ors v. Kings
Observations of AAAR on ITC expunged since the question pertaining to ITC was not originally dealt with by the AAR
The Hon’ble Rajasthan High Court in Tej Jain v. Chief Commissioner of CGST & Anr. [Civil Writ Petition No. 12624/2022,