Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Delhi High Court Disposes of Challenge to DGGI Provisional Attachment After One-Year Period Under Section 83(2) CGST Act Lapses and Bank Account is Voluntarily Restored — VK Enterprises Through Its Proprietor Sh. Vijay Chopra vs Directorate General of Goods and Services Tax Intelligence (W.P.(C) 17012/2025)
Facts of the Case
M/S VK Enterprises, through its proprietor Sh. Vijay Chopra, challenged a Provisional Attachment order dated 27th April, 2024, passed by the Directorate General of GST Intelligence, Gurugram Zonal Unit...
Allahabad High Court Quashes Unreasoned GST Registration Cancellation Order Passed Without Hearing, Follows Chandra Sain Ruling — Bhoomi Tour and Travels vs State of U.P. (Writ Tax No. 1152 of 2025)
Facts of the Case
The petitioner, M/S Bhoomi Tour And Travels, challenged an order dated 29.03.2024 cancelling its GST registration under Section 29(2)(d) of the GST Act, along with an appellate order dated 25.09.2025 d...
Karnataka High Court Quashes ITC Denial on Telecom Towers, Holds Towers are Movable Property Outside Section 17(5)(d) CGST Act, Following Delhi High Court's Bharti Airtel Ruling Affirmed by Supreme Court — M/S Indus Towers Limited vs Deputy Commissioner of Commercial Taxes (Writ Petition No. 18850 of 2024)
Facts of the Case
M/S Indus Towers Limited was issued a Show Cause Notice dated 24.05.2024 in FORM GST DRC-01 by the Deputy Commissioner of Commercial Taxes, proposing to demand and recover Input Tax Credit of Rs.24,22,...
Telangana High Court Relegates GST Penalty Appeal to Newly Functional Appellate Tribunal, Applies Amended Section 112(8) Proviso for Penalty-Only Orders — Annai Infra Developers Ltd. vs Commissioner of Customs and Central Tax (WP No. 32622 of 2025)
Facts of the Case
The petitioner, M/s. Annai Infra Developers Limited, challenged an order-in-appeal dated 30.09.2025, by which the appellate authority had refused to interfere with an order-in-original imposing a penal...
Delhi High Court Remands Ex-Parte GST Order Passed Under Notification No. 56/2023 for Fresh Reply and Hearing, Keeps Notification's Validity Open Pending Supreme Court's Ruling — M/S. IDN Homes Pvt. Ltd. vs Sales Tax Officer Class II/AVATO Ward 91, Zone 8 & Ors. (W.P.(C) 15393/2025)
Facts of the Case
M/S. IDN Homes Pvt. Ltd. challenged an order dated 10th August, 2024 (for Financial Year 2019-20) passed by the Sales Tax Officer Class-II/AVATO, Delhi, as well as the underlying Show Cause Notice date...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order Passed Without Personal Hearing, Reaffirms Mahaveer Trading Company on Mandatory Opportunity Under Section 75(4) — M/S Shree Infrapromoters Private Limited vs State of U.P. (Writ Tax No. 1195 of 2025)
Facts of the Case
M/S Shree Infrapromoters Private Limited, Lucknow, challenged the order dated 29.11.2023 passed under Section 73 of the U.P. GST Act, 2017, and the subsequent appellate order dated 06.10.2025 which dis...
Allahabad High Court (Lucknow Bench) Quashes Section 73 Order and Time-Barred Appeal Dismissal Where Notice Was Uploaded on 'Additional Tab', Applying Ola Fleet Technologies — M/S Jain Agencies, Balrampur vs State of U.P. Thru. Prin. Secy. (Writ Tax No. 968 of 2025)
Facts of the Case
M/S Jain Agencies, Balrampur, through its authorised signatory, challenged an order dated 28.03.2024 passed under Section 73 of the GST Act and the subsequent order dated 27.08.2025 by which its appeal...
Andhra Pradesh High Court Holds GST Assessment Orders Lacking Document Identification Number Are Invalid, Not Void, and Dismisses Belated Challenges on Ground of Laches — Mahadev Transport and Contractors vs Assistant Commissioner (WP.No.16500 of 2025 & batch)
Facts of the Case
This batch of writ petitions, led by M/s. Mahadev Transport And Contractors, challenged GST assessment orders (some dating back to 2021-2023) on the common ground that they lacked a Document Identifica...
Punjab & Haryana High Court Holds Rule 86A Cannot Be Used to Create Negative Balance in Electronic Credit Ledger Beyond Available ITC — M/s Arneja Steel Trader vs Union of India (CWP-32273-2025)
Facts of the Case
The petitioner, M/s Arneja Steel Trader, an active GST-registered business, challenged the action of the respondents in blocking its Electronic Credit Ledger (ECL) on 09.05.2025 and 29.08.2025 under Ru...
Allahabad High Court Quashes Section 74 ITC Reversal Against Buyer Solely on Ground of Supplier's Subsequent GST Cancellation Where Tax Was Paid Through Banking Channels — M/S Singhal Iron Traders vs Additional Commissioner And Another (Writ Tax No. 1356 of 2022)
Facts of the Case
M/S Singhal Iron Traders, a proprietorship engaged in trading iron scrap, challenged the order dated 30.09.2021 passed by the Assistant Commissioner, State Tax, Sector-4, Agra, and the appellate order ...