M/s EPIGRAL LTD. & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat Bhargav D. Karia, Justice & D. N. Ray, Justice M/s EPIGRAL LTD. & ANR. v. UNION OF INDIA & ORS. R/SPECIAL CIVIL APPLICATION No. 13695 OF 2024 dated 30.01.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 142 Decision : Matter remanded back Transitional Credit – Refund […]
M/s UMMED ENGINEERING AND CONSTRUCTION v. THE STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan Sameer Jain, Justice M/s UMMED ENGINEERING AND CONSTRUCTION v. THE STATE OF RAJASTHAN & ORS S.B. CIVIL WRIT PETITION No. 12559/2025 WITH S.B. CIVIL WRIT PETITION No. 12149/2025 dated 23.09.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of revenue Tender condition – Submission of latest […]
BUILDWELLS INFRATECH AND MINING LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat Bhargav D. Karia, Justice & Pranav Trivedi, Justice BUILDWELLS INFRATECH AND MINING LIMITED v. STATE OF GUJARAT & ORS. R/SPECIAL CIVIL APPLICATION NO. 1609 of 2025 dated 25.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Cancellation of registration – Late fee – Non […]
M/s RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR v. OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR v. OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER W.P.(C) 15612/2025, CM APPL. 63899/2025 & CM APPL. 63900/2025 dated 10.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section […]
M/s MOMS CRADLE PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s MOMS CRADLE PRIVATE LIMITED v. UNION OF INDIA & ORS. W.P.(C) 15509/2025, W.P.(C) 12251/2025 dated 09.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 54 & 107 Decision : In favour of assessee Refund – Limitation for filing […]
M/s KANHA POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s KANHA POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH W.P.(C) 5479/2025 & CM APPL. 24994/2025 dated 20.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 107 Decision : In favour of assessee Consolidated SCN for multiple years – Fraudulent […]
M/s METENERE LIMITED v. OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX – Gujarat High Court
High Court, Gujarat Bhargav D. Karia, Justice & Pranav Trivedi, Justice M/s METENERE LIMITED v. OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX R/SPECIAL CIVIL APPLICATION No. 10205 of 2025 dated 18.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 73 & 74 Decision : In favour of assessee Demand – […]
VIKAS JAIN v. STATE OF RAJSTHAN, THROUGH THE GST DEPARTMENT – RAJASTHAN HIGH COURT
High Court, Rajasthan Pramil Kumar Mathur, Justice VIKAS JAIN v. STATE OF RAJSTHAN, THROUGH THE GST DEPARTMENT S.B. CRIMINAL MISCELLANEOUS BAIL APPLICALTION No. 7080/2025 dated 31.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 132 Decision : In favour of assessee Bail application – Bogus ITC – Fictitious firm – […]
HARBHAJAN SINGH THUKRAL v. GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES & ANR
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice HARBHAJAN SINGH THUKRAL v. GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES & ANR W.P.(C) 3967/2025 dated 20.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Denial of refund due to appropriation towards outstanding […]
GMG TRADELINK PVT. LTD. v. DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice GMG TRADELINK PVT. LTD. v. DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS. W.P.(C) 16259/2025 & CM APPL. 66504/2025 dated 27.10.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 83 Rule Number : Rule 159 Rule Name : Central Goods […]