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 […]
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: M/s JAI GANESH ENTERPRISE Versus UNION OF INDIA & ORS. dated 13.07.2026 – YouTube 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 […]