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 :M/s. SRO India Versus State Of Punjab And Another dated 07.07.2026 – YouTube 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 […]
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 […]
BTB Marketing Private Limited v. Assistant Commissioner, Anti Evasion-I & Others
Delhi High Court | DECISION ANAYLITICAL VIDEO: (1050) BTB Marketing Private Limited v. Assistant Commissioner, Anti Evasion-I & Others CASE STUDY – YouTube INTRODUCTION The petitioner, BTB Marketing Private Limited, challenged the action of the GST authorities in sealing all of its restaurant outlets under Section 67(2) of the Delhi Goods and Services Tax Act, […]
ANCHERIL AGENCIES v. THE DEPUTY COMMISSIONER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Ancheril Agencies, challenged the denial of Input Tax Credit (ITC) for the financial year 2017-18 arising from an inadvertent error committed while filing the annual return in Form GSTR-9. Instead of selecting the place of supply as “Kerala”, the petitioner mistakenly selected “Other Territory”, […]
FASHION PLANET v. SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged an adjudication order dated 20.02.2024, whereby the Proper Officer confirmed reversal of Input Tax Credit (ITC) amounting to ₹2,43,273 relating to certain tax periods of FY 2018-19 claimed through GSTR-3B returns. Along with confirmation of the ITC demand, statutory interest and penalty were […]
FASHION PLANET v. SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Fashion Planet, challenged an order dated 20.02.2024 whereby the adjudicating authority confirmed the reversal of Input Tax Credit (ITC) amounting to ₹2,43,273 relating to certain months of the financial year 2018-19. Apart from confirming the tax demand, the authority also imposed interest and penalty […]
FOUR SQUARE HOSPITALITY v. SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Four Square Hospitality, challenged an order whereby Input Tax Credit (ITC) was denied on the ground that the credit was claimed beyond the time limit prescribed under Section 16(4) of the CGST/SGST Acts. During the pendency of the writ petition, Section 16(5) was inserted […]