Issuance of SCN without DIN is non-est and invalid
The Hon’ble High Court of Andhra Pradesh in the case of Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. v. […]
GST Judgements
Invocation of writ jurisdiction restricted by Delhi HC when allegation raised regarding fraudulent availment of ITC
The Hon’ble Delhi High Court in the case of M/s. Mahesh Fabrinox Pvt. Ltd. v. Union of India [W.P.(C) 6006
Recovery order passed is not valid when return has been filed post issuance of order under Section 62
The Hon’ble Patna High Court in M/s Great Eastern Hire Purchase Pvt. Ltd. v. State of Bihar [CWJC No. 18049
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification
The Hon’ble Allahabad High Court in the case of Genius Ortho Industries v. Union of India [Writ Tax No. 542
HC directs timely conclusion of SCN proceedings for GST Registration cancellation as prolonged suspension of GST registration without conclusion of SCN proceedings violates business rights
The Hon’ble Delhi High Court in Deepak Sharma v. Commissioner Department of Trade and Taxes Govt of NCT Delhi [W.P.(C)
Writ Petition is not maintainable when a rectification application is already pending before the authority
The Hon’ble Delhi High Court in the case of Delhi MSW Solutions Ltd. v. Assistant Commissioner of State Tax [Writ
Refund of ITC in GST is permissible in Case of discontinuation of Business
The Hon’ble Sikkim High Court in SICPA India Private Limited & Anr. v. Union of India & Ors. [WP(C) No.
Demand Order cannot be passed without considering the reply and providing an opportunity of hearing
The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. v. Union of India [W.P. (C) No.
Physical verification of business premises should be done in the presence of person
The Hon’ble Madhya Pradesh High Court in the case of Empire Steel Holdings v. Union of India [Writ Petition No.
Fresh demand for reversal of the same ITC is not valid merely because it was reversed beyond the prescribed time
The Hon’ble Gujarat High Court in Ajay Industries & Anr. v. Union of India & Ors. [SCA No. 2951 of
