Category: Case Law
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“Madras High Court Restores Cancelled GST Registration Citing Genuine Hardship”
“Madras High Court Restores Cancelled GST Registration Citing Genuine Hardship” Issue involved: Whether cancellation of GST registration for non-filing of returns can be restored when the taxpayer demonstrates a genuine cause such as business setback and failure of the accountant, and whether GSTN can be directed to reopen the portal…
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Proceedings under Section 74 not justified if there was no fraud or suppression of fact to evade tax: HC
Proceedings under Section 74 not justified if there was no fraud or suppression of fact to evade tax: HC Allahabad HC – Bp Oil Mills Ltd v. Additional Commissioner Grade-2 [WRIT TAX Nos. 1841, 1843 and 1844 of 2024] Issues: The allegation has been made that the petitioner had purchased…
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“No Balance, No Block: Rule 86A Cannot Freeze Nil or Future ITC!”
“No Balance, No Block: Rule 86A Cannot Freeze Nil or Future ITC!” Case Summary (Bombay High Court – M.S. Sonak & Advait Sethna JJ.) Case: Petitioner v. State Tax Department (WPL/10928/2025)Date of Order: 9 December 2024 (Impugned Order)Rule Invoked: Rule 86A, CGST Rules, 2017Amount of ITC Blocked: ₹12,84,273 1. Issue…
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Compliance Triumphs Over Deadlines – Gauhati High Court’s Landmark Ruling Revives Cancelled GST Registrations for Genuine Taxpayers.
Compliance Triumphs Over Deadlines – Gauhati High Court’s Landmark Ruling Revives Cancelled GST Registrations for Genuine Taxpayers. Case Citation:M/s Tarun Chandra Sonowal v. Union of India & Ors.(Writ Petition under Article 226 of the Constitution)Before: Hon’ble Mr. Justice Arun Dev Choudhury ,High Court of AssamDate of Judgment: 08-08-2025 No.- WP(C)/4495/2025…
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Chhattisgarh HC Holds Limitation for GST Appeal Runs from Rectification Rejection under Section 161
Chhattisgarh HC Holds Limitation for GST Appeal Runs from Rectification Rejection under Section 161 Case Summary Court: High Court of ChhattisgarhJudge: Hon’ble Shri Justice Deepak Kumar TiwariDate of Order: 15.04.2025Parties: Petitioner (represented by Mr. Roop Ram Naik, Advocate) vs. State (represented by Mr. Dilman Rati Minj, GA)Matter: Challenge to dismissal…
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GST Raid on Lawyer’s Office Sparks Judicial Scrutiny in Delhi High Court
GST Raid on Lawyer’s Office Sparks Judicial Scrutiny in Delhi High Court Puneet Batra vs. Union of India & Ors. (W.P.(C) 11021/2025) Background: Petitioner’s Claims: Court Observations: Directions by Court:
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Unutilized compensation cess eligible for refund under zero-rated supply provisions
24.07.2025:Unutilized compensation cess eligible for refund under zero-rated supply provisions:The Gujarat High Court The Gujarat High Court in the case of Atul Limited vs Union of India & Ors, vide order dated 24.07.2025 in R/Special Civil Application No. 13174 of 2022, held that refund of unutilized Compensation Cess credit cannot…
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Legal Heir Not Liable For GST Dues Without Proof Of Business Continuity: Jharkhand High Court
Legal Heir Not Liable For GST Dues Without Proof Of Business Continuity: Jharkhand High Court Jharkhand High Court ruling in the case of Rishi Shangari vs. Union of India & Others, with reference to the CGST Act, 2017🙁Read the order here) ⚖️ Legal Analysis: Rishi Shangari Judgment 🧾 Case Citation:…
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Seller Registered At Time Of Transaction; Cannot Draw Adverse Inference Against Purchasing Dealer Over Subsequent Cancellation: Allahabad HC
Seller Registered At Time Of Transaction; Cannot Draw Adverse Inference Against Purchasing Dealer Over Subsequent Cancellation: Allahabad HC The Allahabad High Court has held that if the seller is a registered dealer at the time of transaction, no adverse inference can be drawn against the purchasing dealer based on the…
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The Madras High Court Decision in M/S. Annai Angammal Arakkattalai (Pre Mahal) vs. GST Authorities
The Madras High Court Decision in M/S. Annai Angammal Arakkattalai (Pre Mahal) vs. GST Authorities Case Details: Summary of the Judgment: Legal Analysis of the Judgment: Key Takeaways from the Judgment: Conclusion: The Madras High Court reinforced the principle that failure to register and pay GST due to suppression of…
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