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
Showing filtered results. Clear filters
Missing Delivery Challan Alone Cannot Trigger Section 129: Uttarakhand High Court Holds Section 122 the Correct Provision in M/s Prestress Steel LLP v. Commissioner, Uttarakhand State GST (Writ Petition Nos.2396 & 2399 of 2023)
Facts of the Case
M/s Prestress Steel LLP, engaged in manufacturing PC wires and galvanized steel wire, purchased raw material from Steel Authority of India Limited (SAIL), Kolkata, which was transported by railway wago...
E-Way Bill Lapse for Export Goods Attracts Only Minimum Penalty: Kerala High Court Sets Aside Section 129 Detention Order and Section 130 Confiscation Notice in Qfroz Trades Pvt. Ltd. vs. Assistant State Tax Officer (WP(C) No. 12503/2021)
Facts of the CaseQfroz Trades Pvt. Ltd., an exporter of sea food, transported frozen shrimp from Adoor to Cochin Port for export to China. The consignment was detained en route at Panangad on the ground that no e-way bil...
Detention Beyond Mandatory Seven-Day Window Violates Section 129(3): Madurai Bench Reduces Penalty to Rs.5,000 for Supplier's Invoice Error in Tvl.T M Steel v. Deputy State Tax Officer (W.P.(MD) No.18970 of 2023)
Facts of the Case
The petitioner, Tvl.T M Steel, a manufacturer of TMT steel and iron bars, received an order for supply of 24.990 MTS of TMT bar from Mr.T.Balaji (HUF), Tuticorin, and in turn placed a back-to-back orde...
Revenue's Appeal on TRAN-1 Transitional Credit Disposed of Per FILCO Trade Centre Directions: Calcutta High Court Applies Supreme Court's Nationwide Reopening Order in Union of India vs. Baljit Iron Private Limited (M.A.T. No. 16/2022)
Facts of the CaseThe Union of India filed an appeal, M.A.T. No. 16 of 2022, before a Division Bench of the Calcutta High Court against a common order dated 04.03.2020 of a learned Single Judge in W.P. No. 24020(W) of 201...
Input Tax Credit Cannot Be Denied Solely for a GSTR-2A/GSTR-3B Mismatch: Kerala High Court Remits Assessment for Fresh Examination of Taxpayer's Supporting Evidence in Mina Bazar vs. State Tax Officer-1 (WP(C) No. 30670/2023)
Facts of the CaseMina Bazar, represented by its partner M.T.P. Mohammed Shihab, challenged an assessment order dated 20.08.2022 and a consequential recovery notice dated 24.07.2023 before the Kerala High Court. The asses...
GST-on-Seigniorage-Fee Assessment Remanded, Enforcement Kept in Abeyance Pending Supreme Court Ruling: Madurai Bench in Karthika Material Suppliers v. State Tax Officer (W.P(MD) No.13804 of 2026)
Facts of the Case
M/s. Karthika Material Suppliers, represented by its proprietor and registered under GSTIN 33BYMPM6381B1ZE, challenged an assessment order dated 02.02.2026 passed under Section 74 of the Tamil Nadu Goo...
Electronic Credit Ledger Cannot Fund GST Appeal Pre-Deposit: Patna High Court Holds Section 107(6)(b) Pre-Deposit Payable Only from Cash Ledger in M/s Flipkart Internet Pvt. Ltd. vs. State of Bihar (CWJC No. 1848/2023)
Facts of the CaseA batch of writ petitions led by M/s Flipkart Internet Pvt. Ltd. and connected petitioners, including M/s Sanyog Construction Private Limited and Summit Digital Infrastructure Limited, challenged before ...
Denial of Requested Personal Hearing Voids Section 73 Assessment: Kerala High Court Sets Aside Order for Violating Section 75(4) GST Act in Julie Jose v. State Tax Officer (W.P.(C) No.28911 of 2023)
Facts of the Case
The petitioner, proprietrix of M/s. T & J Associates, challenged an assessment order (Exhibit P-4) dated 11.08.2023 passed under Section 73 of the Kerala GST Act for the year 2017-18. A show cause noti...
GST Appeal Remedy Restored on GSTAT Becoming Functional: Orissa High Court Directs Pre-Deposit and Appeal Filing Under Section 112 in Anjan Kumar Nayak vs. Commissioner of State Tax (W.P.(C) No. 11002/2025)
Facts of the CaseAnjan Kumar Nayak challenged before the Orissa High Court an order dated 29.01.2022 passed by the CT & GST Officer, Bhadrak Circle, under Section 74 of the CGST/Odisha GST Act, 2017 for tax periods July ...
GST Registration Cancellation Set Aside Applying Court's Own Coordinate Precedent: Andhra Pradesh High Court Directs Fresh, Properly Reasoned Show Cause Notice with Adequate Opportunity in Petitioner vs. Superintendent, Kadapa-1 (Writ Petition No. 12918/2023)
Facts of the CaseThe petitioner challenged the cancellation of its GST registration under the CGST Act, 2017, effected by order dated 10.09.2022 in Form GST REG-19 passed by the Superintendent, Kadapa-1, Kadapa Range, be...