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M/s. IChoice Marketing & Connected Matters vs. Union of India & Others – Telangana High Court Allows GST TRAN-1/TRAN-2 Transitional Input Tax Credit Relief Following PKL Limited Judgment under Section 140 and Rule 117 of the CGST Act & Rules
Facts of the CaseMultiple writ petitions were filed before the Telangana High
Court by different taxpayers who were unable to avail or carry forward
transitional Input Tax Credit (ITC) under the GST regime due to techn...
Jekson Vision Private Limited vs. Union of India – Gujarat High Court Directs Acceptance of Manually Filed Revised Excise Return and Allows Transitional Input Tax Credit under Section 140 of the CGST Act
Facts of the CaseJekson Vision Private Limited, engaged in the manufacture of
pharmaceutical packaging machinery, was registered under the Central Excise Act
and the Finance Act for service tax before the introduction ...
M/s IChoice Marketing & Batch vs Union of India & Others – Telangana High Court Allows GST TRAN-1/TRAN-2 Transitional Input Tax Credit Claims Following PKL Limited Judgment | Section 140 of the CGST Act Read with Rule 117 of the CGST Rules
Facts of the CaseThe petitioners, comprising several registered taxpayers,
approached the Telangana High Court seeking relief regarding the filing,
revision, or rectification of GST TRAN-1 and TRAN-2 forms for carrying...
Bikramananda Mohanty vs State of Odisha – Orissa High Court Grants Conditional Regular Bail After Declining Anticipatory Bail in Alleged GST Liability, Forgery and Cheating Case under Sections 438 Cr.P.C., 465, 468, 471, 420 & 34 IPC
Facts of the CaseThe petitioner, Bikramananda Mohanty, approached the
Orissa High Court by filing an application seeking anticipatory bail under
Section 438 of the Code of Criminal Procedure in connection with a crimin...
M/s R And B Infra Project Pvt. Ltd. vs State of Rajasthan & Others – Rajasthan High Court Quashes 6% GST Deduction from Running Bills; Holds State Cannot Recover Tax Beyond Applicable GST Rate under Tender Contract Conditions
Facts of the CaseThe petitioner, M/s R And B Infra Project Pvt. Ltd.,
participated in a government tender floated by the Rajasthan Urban
Infrastructure Development Project (RUIDP) for the design, construction,
operati...
M/s Captain Polyplast Limited vs Union of India – Gujarat High Court Directs Processing of GST Refund Claim with Statutory Interest After Excluding COVID Limitation Period under Section 54 Read with Section 168A of the CGST Act
Facts of the CaseThe petitioner, M/s Captain Polyplast Limited, filed a
refund application claiming ₹1,02,04,266 towards accumulated Input Tax
Credit (ITC) arising due to an inverted duty structure under Section
54(...
M/s Jupiter Express Carrier (P) Ltd. vs Union of India & Others – Karnataka High Court Disposes GST Vehicle Confiscation Writ After Release of Vehicle | Challenge to Sections 129 & 130 of CGST/KGST Acts
Facts of the CaseThe petitioner, M/s Jupiter Express Carrier (P) Ltd.,
filed a writ petition before the Karnataka High Court challenging the
constitutional validity of Sections 129 and 130 of the Central Goods and
Ser...
M/s. IChoice Marketing & Batch vs Union of India & Others – Telangana High Court Allows GST TRAN-1/TRAN-2 Transitional Credit Claims to be Governed by M/s PKL Limited Judgment | Section 140 CGST Act & Rule 117 CGST Rules
Facts of the CaseA batch of writ petitions was filed before the Telangana High
Court by various taxpayers including M/s. IChoice Marketing, M/s.
Arvind Lifestyle Brands Ltd., M/s. Shweta Computers and Peripherals,
M/s...
M/s Aswin Paper Company vs Commissioner of State GST & Others – Kerala High Court Grants Relief on GST Transitional Credit (TRAN-1/TRAN-2) in Light of Filco Trade Centre Judgment | Transitional ITC under GST
Facts of the CaseM/s Aswin Paper Company filed a writ petition before the
Kerala High Court seeking relief regarding the availment of GST Transitional
Input Tax Credit (ITC) while migrating from the pre-GST tax regime ...
M/s Mohd Maqbool Lone vs Union Territory of Jammu & Kashmir & Others – Jammu & Kashmir & Ladakh High Court Relegates GST Assessee to Statutory Appeal Under Section 107 Against Section 74 Demand Order; Writ Petition Dismissed for Availability of Alternative Remedy
Facts of the CaseThe petitioner, M/s Mohd Maqbool Lone, a registered GST
assessee, challenged an order dated 31 December 2025 passed under Section
74 of the GST Act, whereby a demand of ₹36,00,58,562.16 towards GST,
...