Clerical error cannot justify confiscation under section 130 without intent to evade tax
The Hon’ble Karnataka High Court in the case of M/s Mataji Industries v. Joint Commissioner of Commercial Taxes (Appeals) [Writ […]
GST Judgements
Limitation for filing application for refund computable from the date of conciliation agreement crystallising the excess-tax quantum
The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Ltd. v. Commissioner (Appeals-II) & Anr. [W.P.(C) 10635/2022,
Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled
The Hon’ble Delhi High Court in Directorate General of GST Intelligence v. Sanjay Jaglan [CRL.M.C. 834/2020 and CRL.M.A. 3412/2020, dated
Show cause notice under Section 74 unsustainable in absence of any allegation of fraud, misstatement, or suppression
The Hon’ble Allahabad High Court in the case of M/s Vadilal Enterprises Ltd. v. State of U.P. & Ors. [Writ
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
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
