No extension of time limit for passing order under Section 73(9) of the CGST Act in absence of force majeure
The Hon’ble Calcutta High Court in the case of Amar Nath Jaiswal v. Assistant Commissioner of State Tax [Writ Petition […]
GST Judgements
High Court directed FIR against petitioners who had obtained GST registration over forged documents
The Hon’ble Delhi High Court in the case of M/s. S.R. Enterprises v. Principal Commissioner of Goods and Service Tax
High court restricts its scope in granting relief for GST registration suspended by way of writ petition
The Hon’ble Delhi High Court in the case of Alfa Enterprises v. The Principal Commissioner & Anr. [W.P.(C) 8149/2025 dated
Pre-deposit required only for amount of tax involved in first order as it included liability mentioned in second order
The Hon’ble Delhi High Court in the case of Amit Gupta v. Principal Commissioner, CGST Delhi North [W.P.(C) NO. 6937/2025
Mismatch in Form GSTR-1 and Form GSTR-3B does not warrant direct recovery under Section 75(12) of the CGST Act
The Hon’ble Calcutta High Court in the case of Kuddus Ali v. Assistant Commissioner of Central Tax [Writ Petition Application
Application for Revocation of GST Registration Cancellation to be decided within One Month
The Hon’ble Delhi High Court in the case of M/s. JMD Enterprises v. Sales Tax Officer, AVATO [W.P.(C) No. 6502/2025
High Court granted interim stay on adjudication order involving levy of GST on transfer of leasehold rights
The Hon’ble High Court of Bombay in the case of Tokheim India (P.) Ltd. v. Union of India [Writ Petition
Minimum two independent witnesses are required for search of premises
The Hon’ble High Court of Patna in the case of Sri Sai Food Grain & Iron Stors v. State of
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.
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
