Chaman Lal v. State of Punjab
Supreme Court of India INTRODUCTION The appellant, Chaman Lal, was the President of the Municipal Committee, Sujanpur. A criminal complaint for defamation was filed by Smt. Bishan Kaur, a Nurse attached to the Civil Dispensary, Sujanpur. The complaint alleged that: during a public meeting held on 29.07.1962, the appellant made defamatory allegations against her character; […]
State of Madhya Pradesh v. Bani Singh & Another
Supreme Court of India INTRODUCTION The respondent, Shri Bani Singh, was an IPS officer belonging to the 1964 batch of the Madhya Pradesh Cadre. Two separate proceedings were initiated before the Central Administrative Tribunal (CAT). The first application challenged the adverse entries recorded in his Annual Confidential Reports (ACRs) for the years 1976-77 and 1979-80, […]
M/s LGW Industries Ltd. & Others v. Union of India & Others
High Court at Calcutta Introduction The petitioners, M/s LGW Industries Limited and its Managing Director, Mr. Bharat Gupta, challenged the action of the GST authorities seeking reversal of Input Tax Credit (ITC) amounting to approximately ₹1.18 crore. The dispute arose because LGW Industries had purchased goods from suppliers who were duly registered under the GST […]
M/s Vishal Jewellers v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s Vishal Jewellers, approached the Punjab & Haryana High Court challenging the adjudication order dated 30.04.2024 passed by the GST authorities as well as the appellate order dated 11.07.2025, whereby the appeal filed against the adjudication order was dismissed. The primary grievance raised […]
Shri Ram and Sons v. Commissioner, Central Goods and Services Taxes,
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Shri Ram and Sons, challenged the retrospective cancellation of its GST registration before the Punjab & Haryana High Court. The proceedings commenced with a Show Cause Notice (SCN) dated 19.05.2023, wherein the department proposed cancellation of the petitioner’s GST registration on the sole […]
Manmohan Singh Sapra v. State
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The applicant, Manmohan Singh Sapra, had earlier been granted regular bail by the Punjab & Haryana High Court on 15.12.2025 in a prosecution initiated by the Directorate General of GST Intelligence (DGGI) for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 132(5) of the CGST […]
M/s North Steel India v. Union of India & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s North Steel India, approached the Punjab & Haryana High Court challenging the Show Cause Notice (SCN) dated 05.01.2026 issued for cancellation of its GST registration. The petitioner confined the writ petition only to the validity of the Show Cause Notice and did […]
M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s Shreyash Retail Private Limited, filed a writ petition before the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) lying in its Electronic Credit Ledger. The petitioner received an email dated […]
Harsh v. Directorate General of GST Intelligence,
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Harsh, filed a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) before the Punjab & Haryana High Court seeking regular bail in connection with proceedings initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit. The prosecution […]
M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s Shreyash Retail Private Limited, approached the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) available in its Electronic Credit Ledger. The blocking of the ITC was communicated to the petitioner […]