Delhi HC warns department on use of Income Tax search material & AI-generated judgments in GST proceedings
The Hon’ble Delhi High Court in the case of J M Jain Prop. Sh Jeetmal Choraria v. Union of India […]
GST Judgements
Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
I. Legislative and Jurisprudential Background The taxation of rental income from immovable property has undergone a marked evolution from the
100% EOU entitled to refund of unutilized ITC on exports made without payment of tax, where deemed export provisions not followed and its benefits not availed
The Hon’ble Gujarat High Court in M/s. Shah Paperplast Industries Ltd. & Anr. v. Union of India & Ors. [R/Special
ITC can’t be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error
The Hon’ble Calcutta High Court in the case of Laxmi Ghosh v. State of West Bengal & Ors. [W.P.A. No.
Petitioner’s attempt to mislead Court on ITC transactions and business closure – Petition dismissed with heavy costs imposed
The Hon’ble Delhi High Court in the case of M/s Shiva Enterprises v. Principal Commissioner, Department of Trade and Taxes,
Acceptance of Reply in ASMT 11 Bars Initiation of Demand Proceedings Under Section 73 on Same Grounds
The Hon’ble Delhi High Court in the case of Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer Class II /
Chartered Accountant Granted Anticipatory Bail in GST Evasion Investigation
The Additional Sessions Court, Jamnagar in the case of Alkesh Harilal Pendhadiya Vs. State of Gujarat [Criminal Misc. Application No.
SC to Examine Whether Circulars Can Override Statutory Bar on Parallel GST Proceedings
The Hon’ble Supreme Court in the case of Sree UGCL Projects Ltd. v. Additional Director (Directorate General of GST Intelligence)
GST Registration cancellation on account of fake documents and a non-existent place of business, is valid
The Hon’ble Telangana High Court in M.A. Enterprises v. Additional Commissioner (Appeals) [W.P. No. 27283 of 2025 dated October 7,
Appellate order rejecting the appeal without providing proper reasons is invalid under Section 107(12)
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674
