M/s ANJANEYA KIRANA MERCHANT v. THE DEPUTY STATE TAX OFFICER
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Anjaneya Kirana Merchant, was a registered dealer under the GST law whose registration was cancelled by the department through FORM GST REG-19 dated 20.11.2025. Seeking restoration of its GST registration, the petitioner filed an application for revocation of cancellation of registration before the […]
M/s Vishist Business Solutions Private Limited v. Appellate Joint Commissioner of State Tax (ST) & Ors.
Telangana HIGH COURT | DECISION Analytical Video : Introduction The dispute arose from an assessment for the financial year 2018-19, wherein the Proper Officer passed an Order-in-Original dated 18.04.2024 under Section 73 of the Telangana Goods and Services Tax Act, 2017, disallowing Input Tax Credit (ITC) claimed by the petitioner. The demand was primarily based […]
M/s United Bakers Cooperative Society Limited v. Assistant Commissioner of Central Tax (Court) & Ors.
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged two separate Orders-in-Original dated 22.08.2025 and 13.11.2025, both pertaining to the same tax period (April 2021 to March 2022). The principal grievance was that the department had initiated parallel adjudication proceedings in violation of Section 6(2)(b) of the CGST Act, which prohibits […]
M/s B. K. Steels v. The Assistant Commissioner
TELENGANA HIGH COURT | DECISION Analytical Video : Introduction The dispute pertained to the assessment proceedings for Financial Year 2022-23 initiated under Section 74 of the CGST Act, 2017. Earlier, the petitioner had challenged the assessment order before the High Court in Writ Petition Nos. 18654 and 18766 of 2024. By its common order dated […]
Ravi Kunchepu v. State Tax Officer
Telangana High Court | decision Analytical Video : Introduction The petitioner challenged a Show Cause Notice dated 28.12.2023 and the consequential assessment order dated 30.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 relating to the tax period July 2017 to […]
Suzuki Powertrain India Ltd V.S Maruti Suzuki India Ltd
High Court of Delhi | DECISION Analytical Video : Introduction The dispute arose after Suzuki Powertrain India Ltd. (SPIL) was amalgamated with Maruti Suzuki India Ltd. (MSIL) pursuant to a scheme of amalgamation approved by the High Court of Delhi with effect from 1 April 2012. Upon the scheme becoming effective, SPIL ceased to exist […]
Vodafone Idea Ltd. v. Union of India
Bombay High Court | DECISION Analytical Video : Introduction The dispute arose from GST proceedings initiated against Vodafone Mobile Services Limited (VMSL), which had already ceased to exist following its amalgamation with Vodafone Idea Limited under a scheme approved by the National Company Law Tribunal (NCLT). After the merger, VMSL stood dissolved and all its […]
Reliance Industries Ltd. v. P. L. Roongta, CIT
Bombay High Court | DECISION Analytical Video : Introduction The dispute arose from assessment orders passed by the Income Tax Department under Section 143(3) against several companies that had already ceased to exist due to their amalgamation with Reliance Industries Limited (RIL). The schemes of amalgamation had been duly sanctioned by the competent Court, pursuant […]
Principal Commissioner of Income Tax v. Maruti Suzuki India Ltd.
Supreme Court of India | decision Analytical Video : Introduction The dispute arose after Suzuki Powertrain India Ltd. (SPIL) was amalgamated with Maruti Suzuki India Ltd. (MSIL) pursuant to a scheme of amalgamation approved by the High Court of Delhi with effect from 1 April 2012. Upon the scheme becoming effective, SPIL ceased to exist […]
Union of India v. Mohit Minerals Pvt. Ltd.
Supreme Court of India | DECISION Analytical Video : Introduction The dispute arose from the levy of Integrated Goods and Services Tax (IGST) on ocean freight relating to goods imported into India under Cost, Insurance and Freight (CIF) contracts. Under a CIF contract, the foreign exporter is responsible for arranging transportation and insurance of the […]