National Plasto Moulding Pvt. Ltd. v. State of Assam
Gauhati High Court | National Plasto Moulding Pvt. Ltd. v. State of Assam Introduction The Gauhati High Court delivered a landmark judgment concerning denial of Input Tax Credit (ITC) to purchasing dealers on account of default committed by selling dealers. The case involved a challenge to the constitutional validity of Sections 16(2)(c) and 16(2)(d) of […]
M/s. Metal Syndicate v. Union of India
Gauhati High Court | Decision in M/s. Metal Syndicate Case Analytical Video : Click here to get the Analysis of the Judgement Introduction The Gauhati High Court delivered a significant taxpayer-friendly ruling concerning denial of Input Tax Credit (ITC) under the GST regime. The dispute revolved around whether a bona fide purchasing dealer could be […]
M/s. Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise, Ernakulam
Detailed Analysis of the Judgment Case Citation Background of the Case The petitioner, Intertek India Pvt. Ltd., is engaged in providing testing, inspection, certification, and related services and holds GST registrations in multiple States including Kerala, Delhi, Haryana, Karnataka, Maharashtra, and Tamil Nadu. During the period July 2017 to March 2019, the company’s parent entity […]
Tvl. KPK Fuel Services Rep by its Proprietor Kuppan Kannan Versus State Tax officer, Hosur dated 02.06.2026
Madras High Court | Judgment dated 02.06.2026 Introduction In a significant ruling concerning compliance obligations under the Goods and Services Tax (GST) regime, the Madras High Court in Tvl. KPK Fuel Services v. State Tax Officer, Hosur examined the legality of imposing late fee under Section 47(2) and penalty under Section 125 of the Central […]
GSTAT Rules & Forms – Preliminary
Rule 1. Short title and commencement. – (1) These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. (2) These rules shall come into force on the date of their publication in the Official Gazette. Rule 2. Definitions.- (1) In these rules, unless the context otherwise requires- (a) “Act” means […]
CHAPTER-15 DEMAND AND RECOVERY
INTRODUCTION Under the GST framework, every registered person is required to self-assess tax liability, discharge such liability within prescribed timelines, and furnish valid returns in accordance with the provisions of the Act. However, in practice, situations arise where tax is either not paid, short paid, or input tax credit is wrongly availed or utilised. Such […]
SINGH OLYMPICS PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice SINGH OLYMPICS PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. W. P. (C) 7079/2025, CM APPL. 32023/2025 & CM APPL. 32024/2025 dated 23.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Notification/Circular : Notification Nos 9/2023- Central Tax […]
NKR Traders v. State Tax Officer (Madras High Court) – 21.05.2026
Madras High Court | decision Analytical Video : https://youtu.be/LCrW7zs6quY Introduction In a significant judgment providing relief to taxpayers, the Madras High Court in NKR Traders v. State Tax Officer (21.05.2026) reaffirmed an important principle of GST jurisprudence that where the GST enactments prescribe a specific consequence for a default, the authorities cannot invoke the residuary […]
SKH SHEET METALS COMPONENTS PVT. LTD. v. UNION OF INDIA & ORS.
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice SKH SHEET METALS COMPONENTS PVT. LTD. v. UNION OF INDIA & ORS. W.P. (C) 13151/2019 dated 22.05.2020 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : Interim Early Hearing Sought on Ground of Covered Issue – The Petitioner Relied on Micromax Informatics Ltd. […]
WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST) WP (C) No. 3274 of 2020,3274 of 2020 dated 29.05.2020 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 74, 83 Rule Number : Rule 159 Rule Name : Central […]