M/s MILROC GOOD EARTH DEVELOPERS & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay Bharati Dangre, Justice & Ashish S. Chavan, Justice M/s MILROC GOOD EARTH DEVELOPERS & ORS. v. UNION OF INDIA & ORS. WRIT PETITION No. 2203 of 2025 (FILING) & WRIT PETITION No. 2312 of 2025 (FILING) dated 09.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section […]
MAGNA WIRES THROUGH ITS PROPRIETOR RENU ANAND v. AVATO WARD 37 STATE GOODS AND SERVICE TAX & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice MAGNA WIRES THROUGH ITS PROPRIETOR RENU ANAND v. AVATO WARD 37 STATE GOODS AND SERVICE TAX & ORS. W.P.(C) 7636/2025 & CM APPL. 34036/2025 dated 28.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Notification/Circular : Notification No. 56/2023-Central Tax/State Tax […]
CHANDRESH SANKHLA v. THE STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan Indrajit Mahanty, Cheif Justice & Ashok Kumar Gaur, Justice CHANDRESH SANKHLA v. THE STATE OF RAJASTHAN & ORS D.B. CIVIL WRIT PETITION No. 6653/2019 dated 14.02.2020 Law : Civil Act Name : Constitution of India Relevant Section : Article 19 Decision : In favour of assessee Public Interest Litigation – Challenge to Online Fantasy Game “Dream […]
DHIRAJ INDUSTRIES v. STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice DHIRAJ INDUSTRIES v. STATE OF MAHARASHTRA & ORS. WRIT PETITION No.9064 of 2025 dated 04.02.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 16 Rule Number : Rule 42 Rule Name : Central Goods & Services Tax Rules, 2017 Decision : In […]
ANJANI SEEDS AND FERTILIZERS DEPO v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat Bhargav D. Karia, Justice & Pranav Trivedi, Justice ANJANI SEEDS AND FERTILIZERS DEPO v. THE STATE OF GUJARAT & ORS. R/SPECIAL CIVIL APPLICATION No. 11080 of 2025 dated 16.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 17, 73 & 107 Decision : Matter remanded back Penalty […]
DSP METALLIKS PROPRIETOR YASHWANT FATEHLAL JAIN v. STATE OF GUJARAT & ANR. – Gujarat High Court
High Court, Gujarat A.S. Supehia, Justice & Pranav Trivedi, Justice DSP METALLIKS PROPRIETOR YASHWANT FATEHLAL JAIN v. STATE OF GUJARAT & ANR. R/SPECIAL CIVIL APPLICATION No. 2646 of 2026 dated 06.04.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 75 & 129 Rule Number : Rule 138 & 142 Rule […]
GSTAT FORMS & RULES – Powers and Functions
Rule 3. Computation of time period. – Where a period is prescribed by the Act or the Rules or these rules or under any other law or is fixed by the Appellate Tribunal for doing any act, in computing the time, the day from which the said period is to be reckoned shall be excluded, […]
Auroglobal Comtrade Pvt. Ltd. v. Joint Commissioner, GST & Central Excise, Bhubaneswar & Others
Auroglobal Comtrade Pvt. Ltd. v. Joint Commissioner, GST & Central Excise, Bhubaneswar & Others – Whether Section 73 Can Be Invoked to Recover a Refund Already Upheld in Appeal? Background of the Case This case deals with a significant question concerning the finality of appellate proceedings under the GST law and the extent to which […]
Simplified Explanation of Notification No. 3/2022-Central Tax (Rate)
Amendments to GST Rates for Services and New Rules for Goods Transport Agencies Overview: Notification No. 3/2022-Central Tax (Rate) introduces changes to the GST rate schedule for services and includes new provisions for Goods Transport Agencies (GTAs). The changes are meant to adjust the GST rates for various services and update the procedures for GTAs. […]
Amendment to GST Refund Rules for Specified Goods: Notification No. 9/2022-Central Tax (Rate)
Simplified Explanation of Notification No. 9/2022-Central Tax (Rate) Heading: Amendment to GST Refund Rules for Specified Goods Overview: Notification No. 9/2022-Central Tax (Rate) updates the rules regarding the refund of unutilized Input Tax Credit (ITC) for certain goods. This amendment revises which goods are eligible for refund under GST when the tax rate on inputs […]