High Court, Delhi Yashwant Varma, Justice & Harish Vaidyanathan Shankar, Justice SUNPv. AVATO WARD 26 STATE GOODS AND SERVICE TAX & ANR. W.P.(C) 17762/2024 dated 24.01.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Voluntary cancellation – Application rejected without assigning reasons – Held: Writ petition allowed […]

M/s BALAJI SHIPPING v. UNION OF INDIA & ORS – RAJASTHAN HIGH COURT

High Court, Rajasthan Avneesh Jhingan, Justice & Ashutosh Kumar, Justice M/s BALAJI SHIPPING v. UNION OF INDIA & ORS D. B. CIVIL WRIT PETITION No. 9010, 9071/2024 dated 11.07.2024 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Matter remanded back Represented By: Counsel for the Petitioner: Ravi Gupta Counsel for the […]

M/s SAMARTH TRADERS v. THE ADDITIONAL COMMISSIONER

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s SAMARTH TRADERS v. THE ADDITIONAL COMMISSIONER W.P.(C) 8804/2025 dated 18.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Demand – Fake invoices without supply of goods – Fake ITC – Non consideration of reply – […]

M/s CLASSIC CONSTRUCTION CO v. UNION OF INDIA & ORS.

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s CLASSIC CONSTRUCTION CO v. UNION OF INDIA & ORS. W.P.(C) 12366/2025 dated 18.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 61, 73 & 107 Notification/Circular : Notification No. 56/2023-Central Tax dated 28.12.2023 Decision : In favour of assessee […]

M/s SAMARTH TRADERS v. THE ADDITIONAL COMMISSIONER

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s SAMARTH TRADERS v. THE ADDITIONAL COMMISSIONER W.P.(C) 8804/2025 dated 18.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Demand – Fake invoices without supply of goods – Fake ITC – Non consideration of reply – […]

M/s KIRTI ENGINEERING AND TRADERS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT

High Court, Rajasthan Manindra Mohan Shrivastava, Chief Justice & Madan Gopal Vyas, Justice M/s KIRTI ENGINEERING AND TRADERS v. UNION OF INDIA & ORS. D. B. CIVIL WRIT PETITION No. 4586 / 2023 dated 01.10.2024 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 29 & 30 Decision : Matter remanded […]