Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
Supreme Court of India INTRODUCTION Uniworth Textiles Ltd. was a 100% Export Oriented Unit (EOU) engaged in the manufacture and export of wool and poly-wool fabrics. Under the Letter of Permission (LoP) issued by the competent authority, the appellant was permitted to import specified inputs without payment of customs duty under Notification No. 53/97-Cus. Pursuant […]
Pushpam Pharmaceuticals Company v. Collector of Central Excise, Bombay
Supreme Court of India INTRODUCTION The appellant was engaged in manufacturing two categories of goods: Goods falling under Tariff Item 14E, and Goods falling under Tariff Item 68, which were fully exempt from payment of excise duty. During the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, the turnover of goods manufactured under Tariff Item 14E […]
S. Sekar v. Commissioner of Social Welfare, Ezhilagam & Another
Madras High Court INTRODUCTION The petitioner, S. Sekar, was initially appointed as a Junior Assistant in the Revenue Department and was subsequently redeployed to the Social Welfare Department. Throughout his service career, he claimed to have maintained an unblemished and satisfactory service record and had become eligible for promotion to the post of Superintendent. However, […]
M.V. Bijlani v. Union of India & Others
Supreme Court of India INTRODUCTION The appellant, M.V. Bijlani, was working as a Junior Engineer at Jagdalpur during the years 1969–1970. While working in that capacity, he was entrusted with maintenance of records relating to telegraph copper wire used for line construction. After he had handed over charge to his successor on 11.04.1975, departmental proceedings […]
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 […]