Cancellation of GST Registration without recording reasons is a non-speaking order liable to be quashed
The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi v. Union of India & Ors. [WP(C) No. 2383 […]
GST Judgements
Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime
The Hon’ble Madras High Court in the case of V. Damayanti v. The Superintendent of GST and Central Excise [W.P.(MD)
Assessment Order Passed Against a Deceased Assessee is Unsustainable in Law
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta
Bona Fide Recipient’s ITC Cannot Be Denied Solely on Retrospective Cancellation of Supplier’s GST Registration
The Hon’ble Madras High Court in M/s. Fathima Traders v. The Deputy Commercial Tax Officer [W.P. Nos. 22419, 22420 &
Best Judgment Assessment Under Section 62 Cannot Survive Where Returns Have Been Subsequently Filed, Revenue Must Initiate Reassessment
The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. AMK Athencottasan Muthamizh Kazhagam Man Power Services v.
Section 74 Demand Set Aside Where Turnover Appears Prima Facie Below GST Registration Threshold and Opportunity of Hearing Denied
The Hon’ble Madras High Court in M/s. Abirami Agro Agencies v. The State Tax Officer & Ors. [W.P. No. 18444
Madras HC sets aside assessment order on seigniorage fees and stays enforcement pending the Supreme Court verdict
The Hon’ble Madras High Court (Madurai Bench) in Tvl. Manickavasagam S. v. The Proper Officer/Commercial Tax Officer [W.P (MD) No.
Section 74 of the CGST Act cannot be invoked without granting opportunity to establish genuine supply of goods
The Hon’ble Madras High Court in P. Baskaran v. Deputy State Tax Officer [W.P No. 18015 of 2026 dated June
Arrest Memo Sans Specific Grounds of Arrest and CBIC-DIN Renders Detention Illegal Under GST
The Hon’ble Allahabad High Court in Ashish Tyagi v. Director General of GST Intelligence & Ors. [Habeas Corpus Writ Petition
ITC cannot be denied to bona fide recipient for supplier’s failure to deposit tax with the Government
The Hon’ble Gauhati High Court in M/s Metal Syndicate and Another v. The Union of India & Ors. [W.P. (C)