The Madurai Bench of the Madras High Court, in the case of Tvl. Guruvammal Tex v. Assistant Commissioner (ST)-II & Ors. [W.P.(MD) No. 21209 of 2025], examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules, …
The recent rulings of the Calcutta High Court in Gopal Rathi vs. Ratan Banik and Santosh Kumar Sah vs. Union of India mark a significant shift in how GST arrests must be approached in India. For too long, enforcement practice leaned on a “arrest first, investigate later” mindset, …
The Calcutta High Court has delivered a landmark ruling that strengthens the rights of taxpayers seeking GST refunds. In the case of Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax & Others, the Court made it clear that refund …
In a significant ruling dated 16 August 2025 in case of M/s Gajraj Singh vs Union of India & Others , the Allahabad High Court has clarified that service of notice under the Central Goods and Services Tax (CGST) Act, …
Security services play a vital role in safeguarding people, property, and business establishments. In India, the provision of such services is treated as a taxable supply under the Goods and Services Tax (GST) regime. A security agency typically deploys personnel such as …
Here’s a refined and clear case analysis of the Gujarat High Court’s judgment dated 10 July 2025, in the case MC Bauchemie India Pvt. Ltd. v. Union of India & Ors., which dealt with proceedings under Sections 73/74 of the CGST Act based solely …
Losing both your GST portal username and password can feel like hitting a brick wall—especially when filing deadlines are approaching. Fortunately, the GST system provides multiple recovery options, even if all you have at hand is your PAN. This guide …
The Gujara High Court has granted bail to Sunil Hiralal Mandowara, accused of fraudulently availing Goods and Services Tax (GST) Input Tax Credit (ITC) worth over ₹10 crore by allegedly recording fictitious transactions with firms whose GST registrations were later …
The Allahabad High Court, in S.S. Enterprises v. State of U.P. & Another, has held that mere absence of visible business activity at a registered principal place of business cannot, by itself, justify the conclusion that invoices are fake or …
In the case of Tvl. Sakthi Murugan Lorry Service v. Deputy State Tax Officer, decided by the Madras High Court on 8 May 2025, the Court examined the validity of an assessment order passed under the GST regime where the only mode of service of the …
In a significant ruling, the Punjab & Haryana High Court has held that a retired partner remains jointly and severally liable for the Goods and Services Tax (GST) dues of a partnership firm if the retirement is not formally intimated …
In a significant ruling impacting GST litigation in case of Tata Play Ltd vs. Sales Tax Officer, the Delhi High Court has held that the limitation period for issuing a Show Cause Notice (SCN) under Section 73(2) of the CGST Act is to be …
In a pivotal judgment, the Punjab & Haryana High Court has ruled that an accused in a GST fraud case cannot be denied bail under Section 132 of the Central Goods and Services Tax (CGST) Act solely on the basis that the …
In a decisive ruling on July 21, 2025, the Patna High Court in M/s Maharaj Ji Enterprises vs. Union of India reaffirmed that prior GST registration cancellation does not automatically bar an applicant from obtaining fresh GST registration. The Court clarified that any rejection of …
In a growing outcry across Gujarat, traders have accused both Central and State GST officers of grossly misusing Section 67(1) of the Goods and Services Tax (GST) Act, leading to harassment, fear, and alleged extortion under the guise of inspections. Allegations …
In a significant ruling dated 20 June 2025, the Madras High Court reaffirmed the importance of effective service of notices under the GST law. The case, titled Tvl. Metro Computers vs Deputy State Tax Officer (W.P. No. 15793 of 2025), dealt with the issue of ex-parte GST …
Telangana High Court Grants Interim Relief to NRSC in GST Dispute In a significant development, the Telangana High Court has granted interim relief to the National Remote Sensing Centre (NRSC) in a pending GST liability case. The court has directed tax authorities to refrain from taking …
Kerala becomes the first Indian state to implement a fully digital adjudication process for State GST matters. In a major digital governance initiative, the State Goods and Services Tax (SGST) Department of Kerala has introduced a pilot project for ‘Faceless Adjudication’, starting August 1, …
In a significant ruling, the High Court has strongly cautioned against passing ex parte GST assessment orders based solely on notices uploaded on the GST portal. The decision came in response to a writ petition filed by a taxpayer company …
The Calcutta High Court, in a significant ruling in the case of Sayan Biswas vs. Deputy Commissioner of Revenue, has clarified the legality of initiating separate GST proceedings under Sections 73 and 74 of the WBGST/CGST Act, 2017. While upholding …