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Tax on Cooked Food in Luxury Hotels Valid: Supreme Court Upholds Classification in Kerala Hotel & Restaurant Association Case
The Supreme Court, in Kerala Hotel &
Restaurant Association v. State of Kerala & Ors., examined the
constitutional validity of provisions under the Kerala General Sales Tax Act, 1963
and the Tamil Nadu General...
Allahabad High Court Holds: Department Must Prove Intent to Evade Tax Where GST Discrepancy Is Only Clerical – Indeutsch Industries Pvt. Ltd. v. State of U.P. (2024)
In M/s
Indeutsch Industries Pvt. Ltd. v. State of Uttar Pradesh & Others, the
Allahabad High Court examined the legality of penalty proceedings initiated
under Section 129 of the U.P. Goods and Services Tax Act, 2...
Minor E-Way Bill Vehicle Number Error Not Ground for Penalty under Section 129: Allahabad HC in M/S Bmr Enterprises Vs State Of Up
The Allahabad High Court, in M/s BMR Enterprises
v. State of Uttar Pradesh & Ors., examined the legality of a penalty
imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017,
on account of a d...
Rule 86A Cannot Create Negative ITC Balance: Delhi HC in Best Crop Science Pvt. Ltd.
The Delhi High Court, in Best Crop
Science Pvt. Ltd. v. Principal Commissioner, CGST Commissionerate, Meerut &
Ors., considered a batch of writ petitions challenging orders passed under
Rule 86A of the Central Goo...
Excess Stock Found During GST Survey Cannot Justify Confiscation Under Section 130 – Allahabad High Court | Dinesh Kumar Pradeep Kumar v. Additional Commissioner (2024)
In Dinesh
Kumar Pradeep Kumar v. Additional Commissioner Grade-2 & Another, the
Allahabad High Court examined the legality of GST proceedings initiated solely
on the basis of alleged excess stock found during a su...
Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)
The writ petition before the High Court of Tripura challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and assailed the order dated 17.05.2022 passed by the Assistan...
Rule 86A Cannot Create Negative Balance in Electronic Credit Ledger: Delhi High Court Restricts Blocking of ITC Beyond Available Credit — Best Crop Science Pvt. Ltd. v. Principal Commissioner, CGST, Meerut (W.P.(C) 10980/2024 & Connected Matters | Delhi High Court)
The batch of writ petitions before the Delhi High Court involved a common controversy concerning the scope and limits of powers exercisable under Rule 86A of the Central Goods and Services Tax Rules, 2017. The petitioner...
GST Recovery Stayed During Statutory Appeal Period: Allahabad High Court Quashes Premature Recovery from Electronic Credit Ledger, M/s S.A.B. Engg Works v. State of U.P. (WRIT TAX No. 2254 of 2025)
The writ petition challenged the action of the tax authorities in forcibly recovering the demand amount from the petitioner’s Electronic Credit Ledger and Electronic Cash Ledger under Section 79 of the CGST Act, 2017.T...
GST Goods Detention for Route Deviation Unsustainable Without Proof of Tax Evasion — Section 129 Penalty Set Aside by Karnataka High Court | M/s. Hysum Steel v. JCCT (Appeals) (2025)
Goods
detention for alleged route deviation despite valid invoice-s.129 penalty set
aside for lack of evasion proof KARNATAKA
HIGH COURT-M/s. Hysum Steel Versus The Joint Commissioner of Commercial Taxes
(Appeal...
Ex-parte GST Adjudication and Cancellation of Registration Set Aside for Violation of Natural Justice — Karnataka High Court | D.V. Constructions v. Union of India (2025)
Cancellation
of GST registration of petitioner - petitioner had failed to file his monthly
returns for a continues period of six months - adjudication order passed
without granting an opportunity of personal hearing t...