Refund of Unutilised ITC on Business Closure Not Allowed, being Beyond Statutory Conditions
The Hon’ble Sikkim High Court in the case of Union of India v. SICPA India Private Limited [W.A. No. 02 […]
GST Judgements
Writ Jurisdiction not invocable Against GST Adjudication Order Solely for Erroneous Section Reference in SCN/ Order
The Hon’ble Bombay High Court in M/s. MRJS Lead Private Limited v. Assistant Commissioner of State Tax & Ors. [Writ
Writ is not maintainable in case of disputed facts for detention of goods
The Hon’ble Calcutta High Court in the case of Assam Supari Traders v. Union of India & Ors. [WPA 1691
Refund along with statutory interest allowed when wrongly adjusted against cancelled outstanding liability
The Hon’ble Delhi High Court in the case of Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of
Export of Services vs Intermediary Under GST – Principal-to-Principal Service Contracts Qualify as Export of Services
The Hon’ble Rajasthan High Court in the case of IDP Education India Pvt. Ltd. v. Union of India & Ors.
No Writ Remedy if Appeal filed Beyond Maximum Specified Period under Section 107 of the CGST Act
The Hon’ble Bombay High Court in the case of MAP Overseas v. Union of India & Ors. [WRIT PETITION NO.
AAR ruling of another distinct GSTIN holder even under same brand can’t be applied bindingly to a different GSTIN holder with an independent business
The Hon’ble Madhya Pradesh High Court in the case of Mahendra Singh v. Assistant Commissioner State Tax & Ors. [Writ
Rectification application filed to be mandatorily disposed within six months of issuance of order or notice or any other document under Section 161
The Hon’ble Madras High Court in the case of Manu Blue Metals and M. Sand v. State Tax Officer [W.P.
Searches of advocates’ offices or records are allowed only on strong prima facie evidence under strict judicial safeguards, with limited access to related client data
The Hon’ble Delhi High Court in the case of Puneet Batra v. Union of India & Ors. [W.P.(C) 11021/2025, order
Bail in GST ITC fraud may be granted after prolonged pre-trial detention if the investigation is complete, the accused is not a flight risk and willing to comply conditions
The Hon’ble Gujarat High Court in the case of Sunil Hiralal Mandowara v. State of Gujarat & Anr. [R/Criminal Misc.
