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
Jharkhand High Court Directs Reimbursement of Differential GST Liability on Pre-GST Works Contract With Statutory Interest, Following Precedent in Eagle Infra India Ltd vs State of Jharkhand (W.P.(T) No. 3262 of 2023)
Facts of the CaseThe petitioner, M/s Eagle Infra India Ltd., executed a works contract that spanned the transition from the pre-GST service tax regime to the Goods and Services Tax Act, 2017, which came into force from 0...
Rajasthan High Court Closes ITC Reversal Writ After Supplier Files Pending GSTR-3B Returns in Veer Prabhu Marketing Ltd vs Union of India (D.B. Civil Writ Petition No. 732/2021)
Facts of the Case
Petitioner, Veer Prabhu Marketing Ltd., a company based in Basni, Jodhpur, was proceeded against by the CGST authorities for recovery/reversal of input tax credit amounting to Rs.25 lakh, initiated vid...
Rajasthan High Court Sets Aside Dismissal of GST Registration Cancellation Appeal as Time-Barred, Applying Supreme Court's COVID Limitation Extension Order — M/s Mahadev Cotton Pressing vs State of Rajasthan (D.B. Civil Writ Petition No. 2384/2022)
Facts of the CaseThe petitioner, M/s. Mahadev Cotton Pressing, a partnership firm, had its GST registration cancelled by an order dated 16.08.2021. Under Section 107 of the Central Goods and Service Tax Act, 2017, an app...
Bombay High Court Permits Withdrawal of Writ Petitions Against Provisional Bank Account Attachment Under Section 83 CGST Act With Liberty to File Fresh Petitions in White Opal WXPO Trade vs Principal Additional Director General of GST Intelligence, Mumbai (WP No. 15339 of 2023)
Facts of the CaseWhite Opal WXPO Trade Pvt. Ltd., through its Pune branch office, along with six connected petitioner companies — Parees Overseas Pvt. Ltd., C Kluster Expotrade Pvt. Ltd., Amal Overseas Pvt. Ltd., N...
Kerala High Court Permits Withdrawal of GST Refund Writ Petition Without Adjudicating Merits — Soura Natural Energy Solutions India Pvt. Ltd vs Union of India (WP(C) No. 24210 of 2020)
Facts of the CaseThe petitioner, Soura Natural Energy Solutions India Pvt. Ltd., represented by its director, had filed this writ petition before the Kerala High Court in 2020 in connection with its GST refund claims. Th...
Kerala High Court Dismisses Challenge to Section 73(1) KSGST Show Cause Notice on Transitional and Natural Gas ITC, Grants Liberty to Reply in Prodair Air Products India vs State of Kerala (WP(C) No. 26219 of 2020)
Facts of the Case
Petitioner, Prodair Air Products India Private Limited, a wholly-owned subsidiary of Air Products and Chemicals Inc. USA engaged in the manufacture and sale of industrial gases, was awarded a contract ...
Telangana High Court Holds Anticipatory Bail Under Section 438 CrPC Not Maintainable at Summons Stage Under Section 69 CGST Act, Following Supreme Court Ruling; Grants Liberty to Invoke Writ Jurisdiction — Vemula Yougander vs Union of India (Criminal Petition No. 10430 of 2023)
Facts of the CaseThe petitioner, Vemula Yougander, apprehending arrest, filed a petition under Section 438 of the Code of Criminal Procedure, 1973 seeking anticipatory bail in connection with an investigation by the Dire...
Patna High Court Grants Statutory Stay of GST Recovery Under Section 112(9) BGST Act Despite Non-Constitution of Appellate Tribunal in Cohesive Infrastructure Developers vs Central Board of Indirect Taxes and Customs (CWJC No. 15438 of 2023)
Facts of the CaseThe petitioner, M/s Cohesive Infrastructure Developers Pvt. Ltd., through its Managing Director, filed a writ petition before the Patna High Court under Article 226 of the Constitution seeking multifario...
Gauhati High Court Grants Fifteen Days to Seek Revocation of GST Registration Cancellation Beyond the Statutory 270-Day Window, Subject to Clearing Pending Returns and Dues — Smti. Rekhamoni Goswami vs Union of India (WP(C)/7018/2023)
Facts of the CaseThe petitioner, Smti. Rekhamoni Goswami, sole proprietor of M/s New India Electricals, was registered under the Central Goods and Services Tax Act, 2017, holding registration certificate GSTIN 18ACPPG934...
Karnataka High Court Disposes of Section 16(4) CGST Constitutional Challenge as Not Pressed, Relegates Civil Contractor to Statutory Appeal in Prakash Mayappa Jambagi vs Assistant Commissioner of Commercial Taxes (WP No. 102880 of 2022)
Facts of the Case
Petitioner Prakash Mayappa Jambagi, a civil contractor registered under GST (GSTIN 29ARIPJ9069P1ZP), filed a writ petition under Articles 226 and 227 challenging the constitutional validity of Section ...