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
Uttarakhand High Court Allows Revocation of GST Registration Cancelled for Non-Filing of Returns Subject to Filing Pending Returns and Payment of Tax, Interest and Penalty — Bipin Chandra Kapri vs Commissioner, State Goods and Services Tax (WP(M/B) No.1059 of 2025)
The Uttarakhand High Court has continued its consistent practice of permitting taxpayers whose GST
registration was cancelled for non-filing of returns to seek revocation of cancellation on furnishing pending
returns a...
Gujarat High Court Holds Sections 129 and 130 of the CGST Act Are Mutually Exclusive and Independent Provisions, Directs Re-Examination of All Confiscation Notices in ~90 Connected Petitions with Timelines and Safeguards — M/s Panchhi Traders vs State of Gujarat (R/Special Civil Application No. 9250 of 2020)
In a common judgment disposing of a batch of roughly 90 connected writ petitions, the Gujarat High Court
has revisited the relationship between the detention/seizure provisions and the confiscation provisions of
the CG...
Kerala High Court Restrains Invocation of Bank Guarantee Furnished Under Section 129(3) CGST Act Until Expiry of the Section 107 Appeal Period — Goldline Plywood vs Assistant State Tax Officer (WP(C) No.5453 of 2022)
The Kerala High Court has held that a bank guarantee furnished by a taxpayer to secure release of goods
detained under Section 129 of the CGST Act cannot be invoked by the department before the three-month period
for f...
Karnataka High Court Allows Writ Petition and Directs GST Authorities to Permit Filing of Revised TRAN-2 Return Beyond the Rule 117 Time Limit Due to Technical Glitch — M/s Akshaya Agro Sales Pvt. Ltd. vs Union of India (Writ Petition No.3754/2022)
The Karnataka High Court has once again directed GST authorities to permit a taxpayer to file a revised
TRAN-2 return beyond the statutory time limit, applying the relief already granted to the same petitioner in
an ea...
Gujarat High Court Holds ASSET Examination Services Provided by Educational Initiatives to Schools Exempt from GST Under Entry 66(b)(iv) of Notification No.12/2017-Central Tax (Rate); Quashes AAAR Order and Restores Advance Ruling in Favour of Assessee — M/s Educational Initiatives Pvt. Ltd. vs Union of India (R/Special Civil Application No. 16476 of 2021)
The Gujarat High Court, in a detailed ruling on the scope of the education-services exemption under GST, has
held that assessment services supplied by an ed-tech company to schools for conducting the "ASSET"
(Assessmen...
Gujarat High Court Quashes Rs. 85.37 Crore GST Recovery Order Under Section 74, Directs Fresh Refund Determination Under Rule 89(4B) Using the Department's Own Input-Output Ratio Formula — Messers Filatex India Ltd vs Union of India (R/SCA No. 13491 of 2021 with SCA No. 17703 of 2021)
Facts of the Case
The petitioner, Messers Filatex India Ltd. (GSTIN 24AAACF0027B1ZM), a
manufacturer of textile yarns, filed refund claims of unutilised Input Tax Credit (ITC) for
exports made between January 2018 and...
Kerala High Court Clarifies That Absence of Tax Evasion Is Not a Necessary Ingredient for Section 129 CGST Detention Proceedings, Allows Department's Review to Delete Contrary Observation — State of Kerala vs Navas Karimbil Aliyar (RP No. 144 of 2022 in WP(C) No. 26960 of 2021)
Facts of the Case
The respondent, Navas Karimbil Aliyar, proprietor of B Style Trading Company, Kottayam, had
succeeded before a Single Judge of the High Court of Kerala at Ernakulam in
WP(C) No. 26960 of 2021, where,...
Patna High Court Quashes Ex Parte GST Demand Order for Denial of Fair Hearing and Absence of Reasons; Remands Matter Subject to 20% Pre-Deposit — Ratneshwari Prasad Thakur vs State of Bihar (CWJC No. 2762 of 2022)
Facts of the Case
The petitioner, Ratneshwari Prasad Thakur, a resident of Muzaffarpur, Bihar and a registered
person under GSTN 10ACAPT7136Q2ZA, approached the High Court of
Judicature at Patna under Article 226 of t...
Patna High Court Restores GST Appeal Rejected Solely for Delay in Filing Certified Copy, Applies Supreme Court's Covid Limitation Extension Order, Remands Input Tax Credit Dispute for Fresh Decision on Merits — M/s Prakash Sinha (Prakash Vigyapan) vs Union of India (CWJC No.2845 of 2022)
Facts of the Case
The Petitioner, M/s Prakash Sinha, proprietor of Prakash Vigyapan and registered under GSTIN 10ARXPS0896E2ZD, had its claim for input tax credit rejected by order dated 31.01.2020 and consequential ord...
Patna High Court Quashes Ex Parte GST Assessment and Appellate Rejection for Violation of Natural Justice and Failure to Consider Section 50 Amendment, Remands With Deposit Conditions and Directs De-Freezing of Bank Account — Sai Enterprises (Bijay Kumar Chourasia) vs Union of India (CWJC No.2516 of 2022)
Facts of the Case
The Petitioner, Sai Enterprises, a proprietorship of Bijay Kumar Chourasia registered under GSTIN 10AFHPC6919C1Z3, challenged an appellate order dated 09.09.2021 passed by the Additional Commissioner, ...