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
Tvl. P. Rengasamy vs Deputy State Tax Officer-2 — Madras High Court Sets Aside Ex Parte Section 74 TNGST Assessment on GSTR-1, GSTR-3B and GSTR-7 Mismatch; 23% Recovery Treated as Sufficient Condition for Remand
Facts of the CaseThe petitioner, Tvl. P. Rengasamy, a works contractor,
approached the Madurai Bench of the Madras High Court under Article 226 of the
Constitution of India challenging an assessment order dated 18 July...
Petitioner(s) in WPMB No. 9 of 2026 & Connected Matters vs State of Uttarakhand – Sections 63, 73, 74 and 169 Uttarakhand GST Act – Mere Uploading of GST Notices on Portal After Cancellation of Registration Insufficient; Proceedings Permitted from Show Cause Notice Stage: Uttarakhand High Court
Facts of the CaseA batch of writ petitions involving common questions of fact
and law came before the Division Bench of the Uttarakhand High Court. The
petitions were clubbed together and decided by a common judgment.F...
Sunder Lal Gupta vs M/s Sahyog Hospitality & Ors. – Section 17(2) Arbitration Act Interim Order Cannot Be Independently Enforced After Merger into Final Award; Sections 34(3) and 36(1) Govern Enforcement: Delhi High Court
Facts of the CaseThe Decree Holder, Sh. Sunder Lal Gupta, instituted the
petition under Section 17(2) of the Arbitration and Conciliation Act, 1996,
read with Order XXI Rule 11(2) of the Code of Civil Procedure, 1908,
...
Tvl. Sugam Pharmacy vs State Tax Officer & Anr. – Sections 73 and 161 TNGST Act – Ex Parte GST Assessment, Rectification and Appellate Orders Set Aside Subject to 25% Deposit: Madras High Court
Facts of the CaseThe petitioner, Tvl. Sugam Pharmacy, represented by its
proprietor M. Sheik Abdulla, filed a writ petition under Article 226 of the
Constitution of India challenging the order dated 05 February 2026 be...
Deepak Kumar Saraf @ Deepak Sarraf vs State of Bihar & Anr. – Sections 406 and 420 IPC – Criminal Prosecution Cannot Continue in Pure Business Transaction Without Initial Dishonest Intention: Patna High Court
Facts of the CaseThe petitioner approached the Patna High Court seeking
quashing of the order of cognizance dated 11 November 2022 passed by the
learned Judicial Magistrate, 1st Class, Katihar in Complaint Case No. 591...
M/s Mohd Maqbool Lone vs Union Territory of J&K & Ors. – J&K and Ladakh High Court Declines Article 226 Writ Against ₹36 Crore GST Demand Under Section 74; Holds Section 107 Appeal Is Efficacious Alternative Remedy Where No Natural Justice Exception Is Established
Facts of the CaseThe petitioner, M/s Mohd Maqbool Lone, was
an assessee registered under the Goods and Services Tax law. It challenged an
order dated 31 December 2025, whereby a demand of ₹36,00,58,562.16
towards GS...
Tvl. Jothi Modern Rice Mill vs The Proper Officer, Assistant Commissioner (ST), Tenkasi Assessment Circle – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on Unbranded Rice Exemption Claim; Remands Matter Without 25% Pre-Deposit and Lifts Bank Attachment
Facts of the CaseThe petitioner, Tvl. Jothi Modern Rice Mill,
challenged an assessment order dated 16 December 2025 passed by the
respondent under Section 73 of the TNGST Act, 2017. The writ petition
was filed under A...
Centre for Education and Rural Development (C.E.R.D.) vs Madurai Corporation — Madras High Court Sets Aside Unilateral Rent Revision from ₹54,469 + 18% GST to ₹1,94,411 + 18% GST for Violation of Opportunity of Hearing
Facts of the CaseThe petitioner, Centre for Education and Rural
Development (C.E.R.D.), challenged communications dated 05.08.2025 and
06.10.2025 issued by the Madurai Corporation.Through the impugned communications, t...
Dhingra Brothers (India) vs State of Punjab & Others — Punjab and Haryana High Court Declines Writ Interference in 6% Differential GST Reimbursement Claim Arising from Rate Enhancement from 12% to 18% Due to Alternative Remedy of Arbitration
Facts of the CaseDhingra Brothers (India) filed the writ petition
under Articles 226 and 227 of the Constitution of India seeking setting
aside of the order dated 14.05.2025.By the said order, Respondent No. 3, namely ...
Tvl. P. Rengasamy vs Deputy State Tax Officer-2 — Madras High Court Sets Aside Ex Parte Section 74 TNGST Assessment on GSTR-1, GSTR-3B and GSTR-7 Output Mismatch; 51% Tax Recovery Treated as Sufficient and Bank Attachment Lifted
Facts of the CaseTvl. P. Rengasamy, a works contractor, filed the
writ petition under Article 226 of the Constitution of India challenging
the assessment order dated 25.07.2025 passed under Section 74 of the
TNGST Act...