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GNB MEDICA LABS vs. Principal Commissioner, CGST Commissioner (Himachal Pradesh HC): Appellate Remedies Under Sections 107 & 112 Must Be Effectively Available to Taxpayers
Writ was filed when GST Tribunal was not functional; once Tribunal became operational, HP High Court directed Assessee to pursue appeal under Section 112.Issue:Whether the Assessee’s writ petition against the appellate...
KRM TYRES Partnership Firm vs. State of Punjab (P&H High Court): GST Registration Cancellation and Revocation Rights Under Sections 29, 30 & 39
GST registration was cancelled retrospectively for non-filing of returns without disclosing facts or reasons — Punjab & Haryana High Court set aside the notice, cancellation order and revocation rejection.Issue:Whe...
MARUTI ENTERPRISES vs. Principal Commissioner, Delhi GST (Delhi HC): Retrospective GST Registration Cancellation Requires Proper Hearing and Reasoned Order Under Section 29(2)(e)
GST registration was already voluntarily cancelled from 24.01.2025, yet Department proposed retrospective cancellation from original registration date — Delhi High Court directed fresh consideration with hearing and re...
TRUTH FASHION vs. S.K. Singh Special Commissioner (Delhi HC): Refund Cannot Be Withheld Merely Due to Pending GST Appeal Without Stay Order
GST refund was allowed by the Appellate Authority and no stay was granted by the Tribunal, yet refund was withheld — Delhi High Court directed release of the deposited refund amount to the Assessee.Issue:Whether the De...
MARKETS LTD. vs. Union of India (Bombay High Court): Mandatory Pre-Deposit Requirement Under Section 107(6)(b) of the GST Act
Assessee had already paid ₹30.81 crore TCS under protest during the disputed period — Bombay High Court held that no further 10% pre-deposit was required under Section 107(6)(b) of the CGST Act.ISSUE:Whether TCS amou...
DHUPANI OVERSEAS vs. Principal Commissioner, Delhi GST (Delhi HC) – ITC Cannot Be Denied Without Proper Verification Under Section 16 GST
Impact Analysis: GST registration was suspended and DRC-01 demands of nearly ₹98 lakh were issued for alleged wrongful ITC, but Delhi High Court protected the Assessee from coercive action till supplementary SCN was ad...
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline. MOHAMMED FEROZ QURESHI vs. ASSISTANT COMMISSIONER ST HONBLE JUSTICE
GST registration was cancelled for non-filing of returns and non-payment of tax — Andhra Pradesh High Court permitted revival through revocation application, draft returns and tax payment within fixed timeline.Issue:Wh...
GST Valuation Disputes Under Section 15: Landmark Judgments, Key Principles, and Practical Implications
Valuation Disputes U/s 15 in GSTValuation under the GST regime is primarily governed by
Section 15 of the Central Goods and Services Tax (CGST) Act, 2017. This section
establishes the "transaction value" as the standar...
May 2026 GST Collections Rise 3.2% YoY to ₹1.94 Lakh Crore: Import-Led Growth Offsets Decline in Domestic GST Revenue
Facts of the CaseThe Government released the GST
revenue figures for May 2026 indicating gross GST collections of approximately
₹1.94 lakh crore. While domestic GST collections witnessed a marginal decline
of 2.6%, ...
GST on Notice Period Recovery & Employment Bonds: Decoding the Settled Jurisprudence
GST on
Notice Period Recovery & Employment Bonds: Decoding the Settled
JurisprudenceThe
applicability of Goods and Services Tax (GST) on recoveries made from employees
has long been a battleground of confli...