Harsh v. Directorate General of GST Intelligence
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Harsh, approached the Punjab & Haryana High Court by filing a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) seeking the concession of regular bail in connection with prosecution initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh. […]
Sonu Steel Enterprises v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Sonu Steel Enterprises, challenged the order dated 10.08.2021, whereby its GST registration was retrospectively cancelled by the GST authorities. The petitioner also challenged the appellate order dated 06.03.2026, through which the statutory appeal against the cancellation order was dismissed. The principal grievance of […]
Sonu Steel Enterprises v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Sonu Steel Enterprises, challenged the order dated 10.08.2021, whereby its GST registration was retrospectively cancelled by the GST authorities. Aggrieved by the cancellation, the petitioner preferred a statutory appeal. However, the appellate authority, by order dated 06.03.2026, dismissed the appeal and affirmed the […]
Annu Jain v. Director General of GST Intelligence
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Annu Jain, approached the Punjab & Haryana High Court by filing a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking regular bail in connection with a prosecution initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit. […]
DLF Limited v. The Commissioner of Central Goods and Service Tax & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, DLF Limited, is engaged in the business of construction and development of residential and commercial projects. Seeking clarity regarding the GST treatment of Preferential Location Charges (PLC) collected from customers for allotment of flats at preferred locations, the petitioner filed an application dated […]
Baldeep Singh Sapra v. State
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The applicant, Baldeep Singh Sapra, was facing prosecution for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 135(5) of the Central Goods and Services Tax Act, 2017, read with Section 20(xv) of the Integrated Goods and Services Tax Act, 2017. The applicant had earlier been […]
Goyal Brother v. Commissioner, Central Goods and Services Tax
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Goyal Brother, filed a writ petition raising multiple challenges under the GST law. These included: challenge to the retrospective cancellation of its GST registration by order dated 15.06.2025; challenge to the recovery made from its Electronic Cash Ledger on 27.05.2025; and challenge to […]
Arun Metal Industries v. Commissioner, Central Goods and Services Tax, Panchkula, Haryana & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Arun Metal Industries, challenged the order dated 13.12.2023, whereby the GST authorities retrospectively cancelled its GST registration. Following the cancellation, the petitioner filed an application seeking revocation of the cancellation. However, the revocation application was rejected by order dated 15.04.2024. Aggrieved by the […]
M/s. KBS Motors Private Limited v. Union of India & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s. KBS Motors Private Limited, filed a writ petition challenging the order dated 01.07.2022, whereby its application for refund of GST was rejected solely on the ground that it had been filed beyond the statutory limitation period prescribed under Section 54 of the […]
M/s. Hans Steel Rolling Mills v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s. Hans Steel Rolling Mills, approached the Punjab & Haryana High Court challenging various notifications issued under the GST law as well as assessment orders passed by the tax authorities. Initially, the petitioner sought quashing of: Notification No. 9/2023-Central Tax dated 31.03.2023; Notification […]