SRI B.H. GANGADHARACHARY & ORS. v. THE UNION OF INDIA & ORS.
Karnataka HIGH COURT | DECISION Analytical Video : Introduction The petitioners were Grade-I contractors who had entered into various works contracts with departments and agencies of the Government of Karnataka. These contracts were awarded prior to 01.07.2017, when the Karnataka Value Added Tax (KVAT) regime was applicable. Although the contracts were awarded before the implementation of […]
M/s SARADA REFRIGERATION AND AIR CONDITION & ANR. v. THE STATE OF ASSAM & ORS.
Guwahati HIGH COURT | DECISION Analytical Video : Introduction The petitioners challenged the Summary of Show Cause Notice (Form GST DRC-01) dated 18.12.2023 and the consequential Order-in-Original dated 08.03.2024, contending that the Department had initiated proceedings under Section 73 without issuing the mandatory statutory Show Cause Notice (SCN). Instead, only a summary in Form GST […]
A GURUSAMY v. STATE TAX OFFICER (ST
Madras HIGH COURT | DECISION Analytical Video : Introduction The petitioner was subjected to assessment proceedings for the Financial Year 2018-19, culminating in an assessment order dated 25.04.2024 under Section 73 of the CGST Act. Thereafter, the petitioner paid the tax demanded and, before any appellate order was passed, filed an application dated 19.02.2025 seeking waiver […]
The Supreme Court’s judgment in Principal Commissioner of Income Tax v. Maruti Suzuki India Ltd. is a landmark authority on the legal consequences of amalgamation in tax proceedings.
Karnataka HIGH COURT | DECISION Analytical Video : Introduction The petitioners were Grade-I contractors engaged in execution of public works for various departments and agencies of the Government of Karnataka. The contracts were awarded: prior to 01.07.2017, when the Karnataka Value Added Tax (KVAT) regime was in force; and execution of several contracts continued even […]
M/s SHAH ASSOCIATES v. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & ORS.
Karnataka HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Shah Associates, challenged the order dated 23.02.2026 passed by the Assistant Commissioner of Commercial Taxes under Rule 86A of the CGST/KGST Rules, whereby the petitioner’s Electronic Credit Ledger (ECL) was blocked. The Department alleged that the petitioner had availed Input Tax Credit (ITC) […]
M/s AKAL TRADE LINKS v. THE ASSISTANT COMMISSIONER (ST)
Madras HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the Assessment Order dated 28.04.2023, whereby the Department denied Input Tax Credit (ITC) relating to purchases made during FY 2018-19 from Eco-friendly Coco Products and confirmed the tax demand. The Department alleged that the petitioner had wrongly availed ITC because it failed to […]
M/s SHIVANI ENTERPRISE PROPRIETOR VIBHOR SHIVKUMAR VAID v. UNION OF INDIA & ORS.
GUJRAT HIGH COURT | DECISION Analytical Video : Introduction The petitioner, a scrap trader, challenged: the Show Cause Notice (Form GST DRC-01) dated 29.02.2024; and the Order-in-Original dated 30.08.2025 (communicated through Form GST DRC-07 dated 11.09.2025), whereby penalties were imposed under Section 122 of the CGST Act for alleged fraudulent availment of Input Tax Credit […]
M/s MALVIK FUELS, NABARANGPUR v. SUPERIENTENDENT, CGST & CENTRAL EXCISE, NABARANGPUR RANGE, NABARANGPUR & ANR.
Orrisa High Court | Decision INTRODUCTION The petitioner challenged: the Show Cause Notice dated 06.11.2024, and the Order dated 26.12.2024 whereby the GST registration of the petitioner was cancelled under the provisions of the CGST Act, 2017. Instead of disputing the cancellation on merits, the petitioner expressed readiness to regularize the default by: paying the […]
Union of India v. Mohit Minerals Pvt. Ltd.
Supreme Court of India High Court | Decision Analytical Video : Introduction The dispute arose from the levy of Integrated Goods and Services Tax (IGST) on ocean freight in respect of imports made under Cost, Insurance and Freight (CIF) contracts. Under a CIF contract: the foreign exporter arranges transportation and insurance; the importer pays a […]
M/s. Guru and Co., M/s. Jeyabalan and Co. & Others v. Union of India & Others
MADRAS High Court | Decision Analytical Video : Introduction The petitioners were manufacturers and suppliers of pulses such as moong dal and toor dal, which were marketed under unregistered brand names. Under the original GST rate notifications dated 28.06.2017, GST at 5% was leviable only on goods: supplied in unit containers, and bearing a registered […]