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Rohit Kumar Gupta vs State of Punjab through State Tax Officer – Punjab & Haryana High Court Grants Bail in Alleged Fake Invoice and Wrongful ITC Case under Sections 69 and 132 of CGST Act; Documentary Evidence, Custody Period and Delay in Trial Considered
Facts of the
CaseThe petitioner, Rohit Kumar Gupta, proprietor of M/s
Maa Steel, Ludhiana, was engaged in the business of trading iron and
related goods. The proceedings arose from scrutiny of returns and E-Way Bills
...
Asian Paints Limited vs. State of Gujarat: Entitlement to Interest on Sales Tax Refunds Under Section 54 of the Gujarat Sales Tax Act, 1969 and Section 38 of the GVAT Act, 2003 – Applicability of the Doctrine of Merger to Appellate Orders Correcting Original Assessment Orders
Facts of the Case
Business
Profile: The Petitioner, M/s Asian Paints Limited, is
engaged in the manufacturing and selling of paints, varnishes, thinners,
and chemicals.
Assessment
Year Disput...
New Kabady Shop vs State Taxes Department Through Its Commissioner: J&K High Court Condones One-Day Delay Beyond Section 107(4) GST Limitation and Restores Appeal for Decision on Merits
Facts of the
CaseThe petitioner, New Kabady Shop, challenged
the order dated 24 June 2025 passed by the Appellate Authority, Sales Tax
Department, Kashmir Division, Srinagar. By the said order, the petitioner’s
app...
M/s Ecube Media Pvt Ltd vs Principal Commissioner of Central GST and Central Excise – Karnataka High Court Restores Service Tax Adjudication for Reconsideration Where Documents Were Not Considered Due to Improper Upload Format | Section 107
Facts of the
CaseM/s Ecube Media Pvt Ltd challenged the
Order-in-Original dated 14.10.2025 passed under the Finance Act, 1994. The
petitioner also sought to challenge the Show Cause Notice dated 12.11.2020. The
Order...
Tvl. VARS Enterprises vs State Tax Officer, Kamarajar Salai Assessment Circle, Madurai – Madras High Court Sets Aside Ex Parte GST Assessment Order under Section 74 of CGST Act Subject to 25% Deposit; GSTR-3B vs GSTR-2A ITC Mismatch to Be Reconsidered in Light of Circular No. 183/15/2022-GST
Facts of the
CaseTvl. VARS Enterprises filed a writ petition under
Article 226 of the Constitution of India challenging the assessment order dated
14.11.2025 passed by the State Tax Officer for the assessment period 2...
Rajesh Kumar vs State of Punjab and Others – Punjab & Haryana High Court Directs Decision by Speaking Order Within One Month on Representation Alleging Cheating, Forgery, Fraudulent Manipulation of GST Records and Misappropriation of GST Amount
Facts of the
CaseThe petitioner, Rajesh Kumar, filed the instant
petition seeking directions to respondent Nos. 1 to 4 to take appropriate
action against respondent No. 7 for the alleged commission of offences
involv...
Avhishek Kumar vs The State of Jharkhand – Jharkhand High Court Rejects Anticipatory Bail in Alleged Identity Document Misuse, Forged GST Account and Current Account Case | A.B.A. No. 2847 of 2026
Facts of the
CaseThe petitioner, Avhishek Kumar, apprehended arrest
in connection with Argora P.S. Case No. 59 of 2026 and approached the High
Court seeking anticipatory bail.As recorded in the order, it was alleged t...
Rudra Enterprises vs Commissioner, Central Goods & Service Tax & Another – Uttarakhand High Court Declines Interference with GST Registration Cancellation and Revocation Show Cause Notice
Facts of the
CaseRudra Enterprises approached the High Court of Uttarakhand
by filing a writ petition against the Commissioner, Central Goods & Service
Tax and another respondent.The petitioner challenged the orde...
Tvl. Rengasamy Gounder Palanivel Vs. The Commissioner of Commercial Taxes and Another: Madras High Court Revokes GST Registration Cancellation Under Section 29 of the CGST/TNGST Act Due to Financial Crisis and Ill-Health Following the Precedent set in Tvl. Suguna Cutpiece Centre Case
Facts of the Case
The
petitioner, Tvl. Rengasamy Gounder Palanivel, is a registered taxpayer
under the Goods and Services Tax regime with GSTIN: 33AERPP8704K1ZY.
The
petitioner failed to furnish th...
M/s Jorabat Shillong Expressway Limited vs Union of India & Ors. – Meghalaya High Court Upholds DGGI and Additional Commissioner as “Proper Officers” under Sections 2(91), 3, 5 and 74 of the CGST Act; Declines Article 226 Interference in ₹112.39 Crore GST Demand on BOT Annuity Receipts due to Alternate Remedy under Section 107
Facts of the
CaseThe Government of India entrusted the National
Highways Authority of India (NHAI) with augmentation and four-laning of
approximately 61.98 kilometres of the Jorabat–Shillong section of National
Hig...