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
Patna High Court Holds Best-Judgment GST Assessment Order Will Stand Withdrawn Under Section 62(2) Once Assessee Complies With Amnesty Notification in M/s Drug Point Pvt. Ltd. vs Union of India (CWJC No.5414 of 2023)
Facts of the CaseThe petitioner, M/s Drug Point Pvt. Ltd., Patna, was assessed by an order dated 14.12.2021 under Section 62 of the Bihar Goods and Services Tax Act, 2017, on account of failure to furnish returns under S...
GST Registration Restored Despite Missing Amnesty Cut-Off: Madras High Court in 3DOT Energy Pvt. Ltd. v. Commercial Tax Officer (W.P.(MD).No.22336 of 2023)
Facts of the Case
The petitioner, M/s. 3DOT Energy Private Limited, a company engaged in service and maintenance of windmills and holding GSTN 33AAACZ9548B1ZB, had its GST registration cancelled by order dated 24.02.202...
Non-Functioning Supplier Justifies ITC Block: Orissa HC Declines to Interfere with Rule 86A Action Against Bizzare Ispat (W.P.(C) No.25433 of 2023)
Facts of the Case
The petitioner, M/s. Bizzare Ispat Pvt. Ltd., a private limited company registered under the OGST/CGST Act (GSTIN 21AAKCB5795L1Z8), sought a direction to the Commissioner of CT & GST, Cuttack (opposite...
Andhra Pradesh High Court Declares Best-Judgment GST Assessment Order Deemed Withdrawn Under Section 62(2) After Assessee Files Returns and Clears Dues in ABC Enterprises vs Assistant Commissioner Mangalagiri (W.P.No.3525 of 2026)
Facts of the CaseThe petitioner, M/s ABC Enterprises, a registered person under the GST Act, was served an assessment order dated 21.04.2022 (Reference No. ZD370422004680S, Form GST-ASMT-13) under Section 62 of the CGST ...
Bar on Parallel Proceedings Applies Only to the Same Period: Telangana HC Dismisses Keshan Industries LLP's Section 6(2)(b) Challenge (WP.No.22459 of 2023)
Facts of the Case
The petitioners, M/s Keshan Industries LLP and its designated partner Vikash Kumar Keshan, challenged the initiation of an investigation by the 2nd respondent (Commissioner, Central Tax, Central Excise...
GST on Mining Royalty Upheld: Rajasthan High Court Follows Sudershan Lal Gupta Precedent in Special Lime Stone Pvt. Ltd. v. Union of India (D.B. Civil Writ Petition No. 1361/2023)
Facts of the Case
The petitioners — Special Lime Stone Pvt. Ltd. and, in a connected petition, Amrit Lal Dava and Ghanchi Minerals — challenged show cause notices and assessment orders issued by the GST Department r...
Bound by Its Own Precedent: Rajasthan HC Dismisses Challenge to GST on Mining Royalty in Shri Bherunath Mines (D.B. Civil Writ Petition No. 4317/2023)
Facts of the Case
The petitioner, M/s Shri Bherunath Mines Pvt. Ltd., having its principal place of business at Sardulkhera, Rajsamand, Rajasthan, challenged show-cause notices/assessment orders issued by the GST Depart...
GST Payable on Commercial Plot Lease Premium: Chhattisgarh High Court Dismisses Challenge in Shobha Choudhary v. Raipur Development Authority (WPC No. 1272 of 2018 & connected matters)
Facts of the Case
In this batch of connected writ petitions, the petitioners had participated in a tender floated by the Raipur Development Authority under the Devendra Nagar (Commercial Complex) Scheme, published on 01...
Bank Guarantee Encashed, Refund Withheld for Four Years: Allahabad HC Directs Refund with Statutory Interest to Desai Brothers Limited (WRIT TAX No. - 954 of 2019)
Facts of the Case
The petitioner, M/S Desai Brothers Limited, an ex-UP dealer, was transporting beedi from West Bengal to Haryana through Uttar Pradesh as a transit state when its consignment was detained on 22.02.2018 ...
Madras High Court Again Grants the Assessee a Further Personal Hearing Without Insisting on Pre-Deposit Over a Disputed Reverse-Charge Nil-Turnover Assessment in Tvl. Janaki Transport vs State Tax Officer, Tirunelveli (W.P.(MD) No.11575 of 2026)
Facts of the CaseThe petitioner, Tvl. Janaki Transport, represented by its partner S. Chidambaram (GSTIN 33AAFFJ8430L1Z8), faced a second, separate demand for the tax period 2021-22, arising from an order dated 19.12.202...