M/s MEENAKSHI COLLECTIONS v. THE ASSISTANT COMMISSIONER (ST)
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Meenakshi Collections, challenged the assessment order dated 12.08.2024 passed under Section 74 of the CGST/TNGST Act, whereby the Proper Officer confirmed demand on account of wrongful availment of Input Tax Credit (ITC) for the Financial Year 2017-18. Besides recovery of the ITC, the […]
SAMPOORNAM (DECEASED) PROPRIETOR OF M/s MURUGAN TEX v. ASSISTANT COMMISSIONER (ST) (FAC)/ COMMERCIAL TAX OFFICER & ORS
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Sameera Hotels (Chennai) Private Limited, challenged five assessment orders passed under Section 74 of the CGST/TNGST Acts for the Assessment Years 2018-19 to 2022-23. The dispute arose from an inspection conducted by the GST authorities, during which discrepancies relating to excess Input Tax […]
M/s SAMEERA HOTELS (CHENNAI) PRIVATE LIMITED v. THE STATE TAX OFFICER (INSPECTION-I) & ORS
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Sameera Hotels (Chennai) Private Limited, challenged five assessment orders passed under Section 74 of the CGST/TNGST Acts for the Assessment Years 2018-19 to 2022-23. The dispute arose from an inspection conducted by the GST authorities, during which discrepancies relating to excess Input Tax […]
M/s ACE TECH HEAVY FAB PRIVATE LIMITED v. THE STATE TAX OFFICER & ORS.
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Ace Tech Heavy Fab Private Limited, challenged six assessment orders passed under Section 74 of the CGST/TNGST Act for the Assessment Years 2018-19 to 2023-24. The demands arose pursuant to scrutiny of returns under Section 61 of the GST Act. The proceedings commenced […]
SRI JAGADISH UPADHYAY v. THE SUPERIENTENDENT OF CENTRAL GST, ANTI EVASION, MEDCHAL
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Sri Jagadish Upadhyay (Accused No. 2), was arrested by the Anti-Evasion Wing of the Medchal GST Commissionerate in connection with an investigation into an alleged fake Input Tax Credit (ITC) fraud of approximately ₹21.89 crore. The department alleged that the accused had fraudulently availed […]
M/s BENGAL COLD ROLLERS PRIVATE LIMITED v. ASSISTANT COMMISSIONER (ST)
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Bengal Cold Rollers Private Limited, was subjected to adjudication proceedings under Section 74 of the CGST/TGST Act for the tax period 2018-19. The dispute arose from transactions claimed by the petitioner as job work transactions, which the department treated as taxable outward supplies […]
M/s NAVYA NUCHU v. THE STATE OF TELANGANA
Telangana HIGH COURT | DECISION Analytical Video : Introduction The writ petition was filed by Shri Rishi Nand Kishore Gupta, Chief Executive Officer (CEO) of M/s Fino Payments Bank Limited, challenging his arrest by the Directorate General of Goods and Services Tax Intelligence (DGGI) under Section 132(1)(i) of the CGST Act. The investigation related to […]
M/s INDIAN TOURS AND TRAVELS v. THE JOINT COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE & SERVICES TAX
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s. Indian Tours and Travels, challenged an Order-in-Original dated 28.06.2022 passed under the Finance Act, 1994 relating to the pre-GST period (October 2014 to March 2017). The writ petition, however, was filed only in 2026, nearly four years after the adjudication order. The petitioner […]
M/s SRI SAI KRISHNA ENTERPRISES v. THE SUPERIENTENDENT OF CENTRAL TAX
Telangana HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s. Sri Sai Krishna Enterprises, challenged an Order-in-Original passed under Sections 73, 50 and 122 of the CGST Act, 2017, whereby the department confirmed a demand of ₹3,09,084, comprising alleged short payment of tax, interest and penalty. The dispute primarily arose from two allegations: […]
Mr. BHARAT KUMAR AGARWAL & ORS. v. JOINT COMMISSIONER (AE)
Telangana HIGH COURT | DECISION Analytical Video : Introduction The dispute arose from adjudication proceedings initiated against M/s. Suguna Metals Limited and its Managing Director, Mr. Bharat Kumar Agarwal, pursuant to a common Show Cause Notice (Form GST DRC-01) dated 27.06.2025. The department alleged that the company had fraudulently availed and utilised irregular Input Tax […]