Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Central Excise Appeal Dismissed for 1484-Day Delay: J&K and Ladakh High Court in Commissioner of Central GST v. Emcure Pharmaceuticals (CEA No. 107/2023)
Facts of the CaseDespite the appellant being described as the "Commissioner of Central GST and Central Excise," this order has nothing to do with GST law — it concerns an appeal under the Central Excise Act, 1944 again...
Bare Direction to Consider Payment Complaint: Kerala High Court Disposes of ABM Electricals vs State of Kerala (WP(C) No.29512 of 2021)
Facts of the CaseThis is not a GST decision — it is a payment dispute between a works contractor and a state industries body, governed by the Micro, Small and Medium Enterprises Development Act, 2006, in which GST invo...
J&K and Ladakh High Court Dismisses Commissioner's Central Excise Appeal Against M/s Cadila Pharmaceuticals Ltd. for 1492-Day Delay (CEA No. 94/2023)
Facts of the CaseThis is a limitation-only order under the Central Excise Act, 1944, and does not decide any Goods and Services Tax question, notwithstanding that the appellant is styled the Commissioner of Central GST a...
No Relief Against Bank on GST-Frozen Account: Calcutta High Court Disposes of Vishal Kumar Arya vs ICICI Bank Limited (WPA 9663 of 2023)
Facts of the CaseThis is not a GST case on the merits — it is a fund-recovery dispute between the petitioner, Vishal Kumar Arya, and ICICI Bank Limited, in which the GST Authority was impleaded only because the account...
Writ Petition Dismissed In Limine for Bypassing Statutory Appeal: Patna High Court in Surendra Rai vs Union of India (CWJC No.6017 of 2023)
Facts of the CaseSurendra Rai filed Civil Writ Jurisdiction Case No.6017 of 2023 before the Patna High Court challenging a demand notice dated 03.03.2020, issued pursuant to a GST assessment order dated 15.01.2020. The p...
No Merits Decided: Chhattisgarh High Court Sends Ganpati Infrastructures' GST Rate-Hike Claim Back to Bilaspur Smart City (WPC No. 4044 of 2023)
Facts of the CaseM/s Ganpati Infrastructures, a Raipur-based contractor, had entered into a contract with Bilaspur Smart City Limited (BSCL) for the “Beautification & Development of Minimata Talab, Talapara,” inc...
Dismissed as Withdrawn: Jharkhand High Court Closes Agarwal Metcom's GST Writ After Parallel Appeal (W.P.(T) No. 1406 of 2022)
Facts of the CaseAgarwal Metcom Private Limited, Jamshedpur, filed W.P.(T) No. 1406 of 2022 before the Jharkhand High Court against the Union of India, the Central Board of Indirect Taxes and Customs, the GST Council, an...
Impleadment Allowed in Civil Second Appeal: Madras High Court (Madurai Bench) Order in Shri Varalakshmi Sago Foods vs Leither Shiram Manufacturing (CMP(MD) No. 8481/2023)
Facts of the CaseShri Varalakshmi Sago Foods Private Limited filed this civil miscellaneous petition (CMP(MD) No. 8481 of 2023) in a pending Second Appeal (SA(MD) No. 4 of 2021) between M/s Leither Shiram Manufacturing L...
Works Contract Termination Dispute Disposed: AP High Court Order in Arrow Constructions Limited vs Government of Andhra Pradesh (WP No. 11562/2023)
Facts of the CaseM/S Arrow Constructions Limited challenged the termination of its works contract for providing infrastructure works (internal roads, water supply lines, drainage lines) in Srinilaya Township, Rajampet, u...
Penal Interest Demand Quashed on Timely Licence Fee Payment: J&K and Ladakh High Court Order in M/S Wine Centre vs State of J&K (OWP No. 247/2003)
Facts of the CaseM/S Wine Centre, a liquor vend licensee at Link Road, Jammu, challenged a demand for penal interest of Rs. 14.49 lakh under Section 24-A of the J&K Excise Act and the J&K Liquor Licence and Sales Rules, ...