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GST Registration Restoration Allowed on Terms of Binding Precedent: Uttarakhand High Court Follows Its Own Kamal Coating Experts Ruling to Decide Cancellation Dispute Where All Dues and Penalty Already Stand Paid in Full (WPMS No. 2676/2023)
Facts of the CaseThe petitioner in this writ petition before the High Court of Uttarakhand had its GST registration cancelled after failing to pay dues for six months. By the time the matter reached hearing, the petition...
Section 16(4) CGST Act Held Constitutionally Valid: Patna High Court Rejects Challenge to Input Tax Credit Time-Limit and Dismisses Batch Petitions in Gobinda Construction vs. Union of India (CWJC No. 9108/2021)
Facts of the CaseA batch of writ applications led by Gobinda Construction, a Patna-based partnership firm, challenged the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017, which denies Input Tax Credit...
GST Registration Cancellation Set Aside as Arbitrary: Karnataka High Court Allows Revocation of Cancelled Registration Upon Filing of Pending Returns in S P Metals vs. Assistant Commissioner of Commercial Taxes (WP No. 1135/2023 (T-RES))
Facts of the CaseM/S S P Metals, a proprietorship registered under the Central Goods and Services Tax Act, 2017 and represented by its proprietor Sri S. Saravanan, challenged an order dated 30.11.2022 passed by the Assis...
Karnataka High Court Sets Aside Section 73(9) Demand of Rs.23.02 Lakh on Non-Receipt of Notice Plea, Grants One More Opportunity Subject to Cost, Remits Matter for Fresh Adjudication — M/S Digitech Communication vs Assistant Commissioner of Commercial Taxes (Writ Petition No. 36230 of 2025)
Facts of the Case
M/S Digitech Communication, a registered partnership firm, was issued a show cause notice dated 27.11.2024
under Section 73 of the CGST/KGST Act, 2017 by the Assistant Commissioner of Commercial Taxes...
Karnataka High Court Quashes Rule 86A Blocking of Rs.12.26 Crore Electronic Credit Ledger, Holds Blocking Order Cannot Rest on Borrowed Satisfaction of Another Officer Without Independent Reasons to Believe or Pre-Decisional Hearing — RDTMT Steels (India) Pvt. Ltd. vs Assistant Commissioner of Commercial Tax & Ors. (Writ Petition No. 37316 of 2025)
Facts of the Case
RDTMT Steels (India) Private Limited's Electronic Credit Ledger (ECL) was blocked by the Assistant Commissioner
of Commercial Tax vide a communication dated 19.11.2025 (Reference No. GEXCOM/AE/INV/GST...
Karnataka High Court Holds Flavoured Milk Classifiable Under Tariff Heading 0402 Attracting 5% GST, Not Under Heading 2202 as 'Beverage Containing Milk'; Quashes Section 74 Demand and Appellate Order, Directs Refund With Interest — M/S Dodla Dairy Limited vs Union of India & Ors. (Writ Petition No. 20935 of 2025)
Facts of the Case
M/S Dodla Dairy Limited, a registered dealer engaged in the manufacture and sale of milk and milk products,
including flavoured milk, classified flavoured milk under Tariff Heading 0402 after the GST ...
Allahabad High Court Quashes Section 73 UPGST Order Against Inder Bhan Singh, Holds Assessee With Cancelled Registration Cannot Be Expected to Monitor GST Portal, Service Must Be by Alternative Mode — M/S Inder Bhan Singh vs State of U.P. (Writ Tax No. 1420 of 2025)
Facts of the Case
The petitioner, M/S Inder Bhan Singh, through its proprietor Indra Bhan Singh, was aggrieved by an order dated
18.04.2024 passed by the Deputy Commissioner, Ayodhya Sector-5, Ayodhya, Uttar Pradesh un...
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...