M/s. Vishal Jewellers v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s. Vishal Jewellers, challenged an adjudication order passed under Section 73 of the Punjab Goods and Services Tax Act, 2017, whereby the adjudicating authority confirmed a GST demand against the petitioner. The order was passed after issuance of a Show Cause Notice (SCN). […]
M/s. Vishal Investments v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s. Vishal Investments, challenged an adjudication order passed under Section 73 of the Punjab Goods and Services Tax Act, 2017, whereby the adjudicating authority raised a demand of GST against the petitioner. The impugned order recorded that the petitioner’s written explanation submitted in […]
NDCOP Industries Private Limited & Others v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioners, including NDCOP Industries Private Limited, approached the Punjab & Haryana High Court seeking issuance of a writ of mandamus directing the State GST authorities to release the goods in compliance with orders passed by the Deputy Commissioner, State Tax (Appeals), Patiala. The First […]
M/s. SRO India v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner challenged the validity of Show Cause Notice (Form GST DRC-01A) dated 02.02.2025, which had been issued by the State GST authorities under the GST law. The challenge was based upon a highly unusual circumstance. Along with the show cause notice, the department uploaded […]
M/s JAI GANESH ENTERPRISE Versus UNION OF INDIA & ORS. dated 13.07.2026
Gujarat High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s. Jai Ganesh Enterprise, challenged confiscation proceedings initiated by the Gujarat State Tax authorities under Section 130 of the CGST Act, read with Section 20 of the IGST Act, arising from an inter-State movement of goods. The consignment was intercepted during transit. At the time […]
M/s. Karam Chand Thapar & Bros. (Coal Sales) Limited
Appellate Authority for Advance Ruling (AAAR) ANAYLITICAL VIDEO: INTRODUCTION The applicant had entered into a works contract prior to the introduction of the Goods and Services Tax regime on 1 July 2017. The contractual work was fully completed during the pre-GST era. However, disputes subsequently arose between the contracting parties regarding payment of the contract […]
M/s. Karam Chand Thapar & Bros (Coal Sales) Limited. dated 15.07.2026
Appellate Authority for Advance Ruling (AAAR) ANAYLITICAL VIDEO : INTRODUCTION The applicant had entered into a works contract prior to the introduction of the Goods and Services Tax regime on 1 July 2017. The contractual work was fully completed during the pre-GST era. However, disputes subsequently arose between the contracting parties regarding payment of the […]
M/s. SRO India Versus State Of Punjab And Another dated 07.07.2026
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO : INTRODUCTION The petitioner challenged a Show Cause Notice (Form GST DRC-01A) issued under the GST law on the ground that it had been prepared using an Artificial Intelligence (AI) tool without any independent application of mind by the proper officer. The challenge arose from the […]
THOTTUNGAL ANOOP BABU SURESHBABU v. Audit Officer, Team 4, Audit Division-II, State Goods and Services Tax Department & Ors.
Kerala High Court | DECISION ANAYLITICAL: INTRODUCTION The petitioner challenged five separate Orders-in-Original passed by the assessing authority between 31.12.2025 and 01.01.2026, each relating to a different assessment year. The primary grievance was not that a composite assessment order had been passed, but that although separate orders had been issued, all of them were passed […]
SYA Homes v. Assistant Commissioner (ST), Vadapalani Assessment Circle & Ors
Madras High Court | DECISION ANAYLITICAL VIDEO: INTRODICTION The petitioner, SYA Homes, while filing its GSTR-3B return for September 2021, inadvertently discharged its entire GST liability of ₹5,84,832.70 under the IGST head instead of correctly apportioning the liability between CGST and SGST. The mistake was purely clerical in nature. There was no dispute regarding the […]