M/s CHOWGULE INDUSTRIES PVT. LTD.vs. COMMISSIONER OF SERVICE TAX-I, PUNE & ORS
High Court | Decision in M/s CHOWGULE INDUSTRIES PVT. LTD.vs. COMMISSIONER OF SERVICE TAX-I Introduction The appellant, M/s Chowgule Industries Pvt. Ltd., had filed two Service Tax appeals before the CESTAT challenging the orders passed by the Service Tax authorities. Since the appeals were pending for hearing, the appellant also filed applications seeking early hearing […]
KANDASAMY SIVAPRAKASH v. THE ASSISTANT COMMISSIONER (ST) & ORS
MADRAS High Court | Decision in KANDASAMY SIVAPRAKASH v. THE ASSISTANT COMMISSIONER Introduction The petitioner, a registered retailer, had filed GST returns for the Financial Year 2018-19 declaring outward supplies, inward supplies, Input Tax Credit (ITC), and tax liability. During departmental scrutiny, the GST Department noticed two discrepancies: Difference between GSTR-1 and GSTR-3B Difference between […]
DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES) v. UNION OF INDIA & ANR.
High Court, Delhi Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES) v. UNION OF INDIA & ANR. W. P. (C) 420/2025 & CM APPL. 2093/2025 dated 07.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 73 & 168 Notification/Circular : Notification No. 56/2023-Central […]
MR. VIKAS GOYAL & ORS v. HDFC BANK LIMITED, & ANR
High Court, Delhi Chandra Dhari Singh, Justice & Manoj Jain, Justice MR. VIKAS GOYAL & ORS v. HDFC BANK LIMITED, & ANR W.P.(C) 462/2025 & CM APPL. 2187/2025 dated 15.01.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Dismissed Writ petition seeking mandamus for expeditious disposal – Release of sanctioned loan […]
Jayashree Enterprises, Rep. by its Proprietor Kumaravel Kanagaraju Versus Assistant Commissioner (ST), Udumalpet dated 17.06.2026
MADRAS High Court | Decision IN Jayashree Enterprises Analytical Video : Introduction The controversy before the High Court revolved around the levy of interest under Section 50(3) of the GST Act on Input Tax Credit (ITC) allegedly wrongly availed and utilised by the petitioner. The petitioner had claimed ITC in its GSTR-3B returns which exceeded […]
Akal Trade Links v. Assistant Commissioner (ST) dated 05.06.2026
MADRAS High Court | Decision in Akal Trade Links v. Assistant Commissioner (ST) Analytical Video : Introduction The petitioner challenged the assessment order dated 28.04.2023, whereby the GST authorities disallowed the Input Tax Credit (ITC) claimed on purchases made during FY 2018-19 from Eco-friendly Coco Products. The department alleged that the petitioner failed to establish the […]
THE COMMISSIONER OF CENTRAL TAX & ORS. v. M/s SADGURU INFRATECH PVT LTD dated 10.06.2026
KARNATAKA High Court | Decision in THE COMMISSIONER OF CENTRAL TAX & ORS. v. M/s SADGURU INFRATECH PVT LTD Analytical Video : Introduction The present writ appeal arose from a common judgment passed by the Single Judge in a batch of writ petitions filed by various contractors and sub-contractors executing Government works contracts that had […]
M/s M Y Ent Bhatta v. State of U.P. & Another
Detailed Analysis of M/s M Y Ent Bhatta v. State of U.P. & Another 1.INTRODUCTION The petitioner, M/s M Y Ent Bhatta, challenged the cancellation of its GST registration vide order dated 05.01.2024. The GST department had initiated cancellation proceedings on the ground that the petitioner had allegedly failed to furnish GST returns for a […]
M/s Rama Enterprises v. State of Uttar Pradesh & Another
Allahabad High Court decision in M/s Rama Enterprises v. State of Uttar Pradesh & Another ANAYLITICAL VIDEO : Introduction The petitioner, M/s Rama Enterprises, challenged: The Show Cause Notice (SCN) dated 11.02.2025 issued for cancellation of GST registration. The ex parte cancellation order dated 26.03.2025 passed pursuant to the said notice. The petitioner contended that […]
On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi
Delhi High Court | On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi Introduction The Delhi High Court delivered a landmark judgment on the entitlement of Input Tax Credit (ITC) in cases where the purchasing dealer has acted bona fide but the selling dealer has failed to deposit the tax collected from […]