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Tvl. Rukmani Stores vs Deputy State Tax Officer – Madras High Court Sets Aside Ex Parte GST Assessment under Section 73 of TNGST Act on Disallowance of Exemption for Karuppatti (Palm Jaggery) and Remands Matter for Fresh Adjudication
Facts of the CaseThe petitioner, Tvl. Rukmani Stores, challenged an
assessment order dated 12.12.2025 passed under Section 73 of the
TNGST Act, 2017 for the assessment year 2021-22. The assessment was
completed ex par...
Tvl. Amutha Petrol Bunk vs The Appellate Deputy Commissioner (ST) & State Tax Officer – Madras High Court Grants Fresh Assessment Opportunity on Deposit of 15% Disputed Tax in Section 73 GST Proceedings | Sections 73 & 75(4) of the TNGST Act, 2017
Facts of the CaseThe petitioner, Tvl. Amutha Petrol Bunk, challenged
the assessment order dated 28.02.2025 passed under Section 73 of the
TNGST Act, 2017, as well as the appellate order dated 13.01.2026, by
which the ...
M/S W. G. RESORTS (ASSAM) PRIVATE LIMITED VERSUS UNION OF INDIA AND 3 OTHERS: GAUHATI HIGH COURT DIRECTS IMMEDIATE RESTORATION OF CANCELLED GST REGISTRATION UPON PAYMENT OF OUTSTANDING DUES AND FILING OF UP-TO-DATE RETURNS UNDER RULE 23 OF CGST RULES, 2017
Facts of the Case
Business
Operations: The petitioner, M/s W. G. Resorts (Assam)
Private Limited, is a private limited company engaged in the business of
running hotels and resorts, situated at Kazira...
M/S OM PRAKASH ASHOK KUMAR JAIN V. STATE OF U.P. AND 2 OTHERS: High Court Rules Mandi Fee Challenge Premature Without Proof of Actual Demand on GST-Paid Packed Food Items
Facts of the Case
Filing
of Writ Petition: The petitioner, M/s Om Prakash Ashok
Kumar Jain, filed a writ petition (WRIT-C No. 21273 of 2022) before the
Hon’ble High Court of Judicature at Allahabad....
M/s. Immanuvel Dharmaraja Store vs The Appellate Deputy Commissioner (GST) & Another – Madras High Court Grants Relief for Restoration of GST Registration Cancelled for Non-Filing of Returns by Applying Suguna Cutpiece Principles under Section 29 of the CGST Act, 2017
Facts of the CaseThe petitioner, M/s. Immanuvel Dharmaraja Store,
challenged the order cancelling its GST Registration Certificate. The
registration had been cancelled on the ground that the petitioner failed to
file ...
M/s Axis Bank Limited Vs. Assistant Commissioner, Central Tax & Ors. (2022): High Court of Andhra Pradesh Clarifies Refund Limitation Period Under Section 77 of CGST Act and Section 19 of IGST Act in Light of CBIC Circular No. 162/18/2021-GST
Facts of the Case
Corporate
Profile & GST Registrations: The petitioner, M/s Axis
Bank Limited, is a prominent private banking institution in India. Upon
the introduction of the Goods and Services...
Rizad R. & Anas vs State of Kerala & Others – Kerala High Court Holds Neighbours Cannot Obstruct Licensed Industrial Unit; Police to Maintain Law and Order | Police Protection | Article 226 of the Constitution of India
Facts of the CaseThe petitioners, Rizad R. and Anas,
established and operated a small-scale industrial unit under the name M/s
Malabar Industries after obtaining all the necessary statutory approvals,
licences, GST re...
Deepali Designs and Exhibits Private Limited vs Encompass Events Private Limited – Delhi High Court Holds Main Contractor Liable to Pay Sub-Contractor; Rejects 'Pay When Paid' Defence and Grants Summary Judgment under Order XIII-A CPC
Facts of the CaseThe plaintiff, Deepali Designs and Exhibits Private
Limited, was engaged by Encompass Events Private Limited for supplying
infrastructure and event management services for the Pravasi Bhartiya
Divas-2...
M/S SUN LIGHT ENTERPRISE VS. UNION OF INDIA & ORS. — GAUHATI HIGH COURT DIRECTS IMMEDIATE RESTORATION OF CANCELLED GST REGISTRATION UPON PAYMENT OF OUTSTANDING DUES AND FILING OF PENDING RETURNS UNDER RULE 23 OF CGST RULES, 2017
FACTS OF THE CASE
The
petitioner, M/s Sun Light Enterprise, is a partnership firm engaged
in the business of executing works contracts and holds a mandatory GST
registration.
Due
to circumsta...
M/s. Sri Varsha Food Products vs. The Assistant Commissioner (ST) and Others: High Court Sets Aside GST Assessment Order and Provisional Bank Attachment for Breach of Natural Justice and Non-Furnishing of Adverse Material
FACTS OF THE CASE
Tax
Compliance History: The petitioner was regularly filing GST
returns and paying the resultant tax liabilities in full compliance with
Section 16 of the CGST/APGST Act, 2017.
In...