Sreekrishna Traders v. State of Karnataka & Others
Sreekrishna Traders v. State of Karnataka & Others (Karnataka High Court) – Whether Goods Can Be Released After Passing of Confiscation Order Under Section 130? Background of the Case In the present case, the petitioners approached the Karnataka High Court seeking release of goods and vehicles that had been detained by the GST authorities and […]
Rollmet LLP v. Union of India (Gujarat High Court)
Rollmet LLP v. Union of India (Gujarat High Court) – Whether a Single GST Show Cause Notice Can Cover Multiple Financial Years? Background of the Case In this case, the petitioners challenged consolidated Show Cause Notices (SCNs) issued under Sections 73 and 74 of the CGST Act, 2017, wherein the GST department clubbed multiple financial […]
Valmet Flow Control (P.) Ltd. v. Union of India
Bombay High Court | Decision dated 22.04.2026 Introduction The Bombay High Court in Valmet Flow Control (P.) Ltd. v. Union of India delivered an important ruling on GST refund claims and the maintainability of subsequent refund applications filed for invoices inadvertently omitted from an earlier claim. The judgment reinforces the principle that substantive tax benefits […]
M/s Maruti Enterprises & Others v. State of U.P.
Allahabad High Court | Decision dated 14.05.2026 Analytical Video : https://youtu.be/2t5OE_aiL-Y Introduction The Allahabad High Court, in the case of M/s Maruti Enterprises, M/s Shiv Shanker Enterprises, M/s Praveen Supari Bhander and Shiva Enterprise v. State of U.P. and Another, examined an important question concerning the jurisdiction of GST authorities in a transit State. The controversy […]
CG Tollway Ltd. v. Union of India
Rajasthan High Court | Decision dated 22.05.2026 Analytical Video : https://youtu.be/2D8HuwkyqO4?si=v_-hcCSd1_LfbO33 Introduction The Rajasthan High Court in CG Tollway Ltd. v. Union of India delivered an important ruling on the GST implications of Build-Operate-Transfer (BOT) road projects. The dispute centered around whether a concessionaire constructing and maintaining a highway under a BOT (Toll) arrangement is […]