M/s Devendra Construction v. Deputy Commissioner
M/s Devendra Construction v. Deputy Commissioner Supreme Court of India Introduction The Hon’ble Supreme Court in M/s Devendra Construction v. Deputy Commissioner (Order dated 31.07.2026) considered an important jurisdictional issue under the GST law concerning the validity of initiating fresh proceedings under Section 74 of the CGST Act, 2017 when the very same tax demand […]
Once an Order is Quashed, It Cannot Be Revived by Simply Affixing a Signature Later – Kerala High Court
Once an Order is Quashed, It Cannot Be Revived by Simply Affixing a Signature Later Kerala High Court | Decision dated: 01.08.2026 Introduction The Kerala High Court has delivered an important judgment clarifying the legal consequences of unsigned GST notices and adjudication orders. The Court held that once an order has been quashed by a […]
Draft Appeal for Demand made for Non-Existing dealer
Form GST APL-01 [See Rule 108(1)] Appeal to Appellate Authority In the Court of Additional/Joint/Special Commissioner (Appeal) …., Delhi Goods and Services Tax (GST) M/s XXX Through their Partner Mr. XXX (Appellant) Versus State Tax Officer Class-II/AVATO Ward-72, Zone-4, Delhi GST (Respondent) 1 GSTIN/TEMPORARY ID/UIN 07A….W 2 Legal name of the appellant XXX 3 TRADE NAME, […]
M/s Gheru Lal Bal Chand v. State of Haryana & Another
Punjab and Haryana High Court ANAYLITICAL VIDEO: INTRODUCTION The case of M/s Gheru Lal Bal Chand v. State of Haryana & Another is a landmark judgment of the Punjab and Haryana High Court concerning the constitutional validity of Section 8(3) of the Haryana Value Added Tax Act, 2003 (HVAT Act) and Rules 20(1) and 20(4) […]
Arise India Limited & Others v. Commissioner of Trade & Taxes, Delhi & Others
Delhi High Court ANAYLITICAL VIDEO: INTRODUCTION The case of Arise India Limited & Others v. Commissioner of Trade & Taxes, Delhi & Others is a landmark judgment of the Delhi High Court, subsequently affirmed by the Supreme Court of India through dismissal of the Revenue’s Special Leave Petition (SLP). The decision is one of the […]
D.Y. Beathel Vs. The State Tax Officer
Madras High Court ANAYLITICAL VIDEO: INTRODUCTION The case of D.Y. Beathel Enterprises v. State Tax Officer (Data Cell), Tirunelveli is one of the earliest and most significant judgments under the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) dealing with the denial of Input Tax Credit (ITC) where the supplier failed to remit […]
LGW Industries Ltd. & Others v. Union of India & Others
Calcutta High Court ANAYLITICAL VIDEO: INTRODUCTION The case of LGW Industries Ltd. & Others v. Union of India & Others is a landmark judgment of the Calcutta High Court dealing with the denial of Input Tax Credit (ITC) where the suppliers’ GST registrations were cancelled retrospectively. The judgment is significant for safeguarding the rights of […]
State of Karnataka v. Ecom Gill Coffee Trading Private Limited & Connected Appeals
Supreme Court of India ANAYLITICAL VIDEO: INTRODUCTION The case of State of Karnataka v. Ecom Gill Coffee Trading Private Limited & Connected Appeals is a landmark judgment of the Supreme Court of India interpreting Section 70 of the Karnataka Value Added Tax Act, 2003 (KVAT Act) relating to the burden of proof for claiming Input […]
Diya Agencies v. State Tax Officer
Kerala High Court ANAYLITICAL VIDEO: INTRODUCTION The case of Diya Agencies v. State Tax Officer is an important judgment of the Kerala High Court concerning the denial of Input Tax Credit (ITC) solely on the basis of discrepancies between GSTR-2A and the ITC claimed by the purchasing dealer. The decision reinforces that electronic return mismatches […]
Heena Medicals v. State Tax Officer
Kerala High Court ANAYLITICAL VIDEO: INTRODUCTION The case of Heena Medicals v. State Tax Officer is another important decision of the Kerala High Court concerning the denial of Input Tax Credit (ITC) on account of mismatch between GSTR-2A and GSTR-3B. The judgment reinforces the principle that substantive entitlement to ITC cannot be defeated merely because […]