Kanakia Spaces Realty Private Limited v. Union of India & Others
BOMBAY HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Kanakia Spaces Realty Private Limited, challenged the validity of an Order-in-Original passed under Section 74 of the CGST Act on the ground that the entire adjudication proceedings had been initiated against M/s. Kanakia Supremo Construction Private Limited (KSCPL), a company that had ceased to […]
M/s. Guru and Co., M/s. Jeyabalan and Co. And Others Versus Union of India
MADRAS HIGH COURT | DECISION Analytical Video : Introduction The petitioners were traders engaged in the supply of pulses such as moong dal, toor dal and other food grains, which were marketed in unit containers under unregistered brand names. Under the original GST rate notifications issued on 28 June 2017, GST at 5% was leviable […]
THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE v. M/s AKSHAYA BUILDING SOLUTION
Madras HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Canon India Private Limited, challenged three Show Cause Notices (SCNs) dated 13.07.2024 issued under Section 74 of the CGST Act for the financial years 2017-18, 2018-19, and 2019-20. The notices were issued pursuant to an inspection conducted under Section 67, alleging suppression of […]
M/s CANON INDIA PRIVATE LIMITED v. STATE TAX OFFICER/GROUP-VI & ORS
Madras HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Canon India Private Limited, challenged three Show Cause Notices (SCNs) dated 13.07.2024 issued under Section 74 of the CGST Act for the financial years 2017-18, 2018-19, and 2019-20. The notices were issued pursuant to an inspection conducted under Section 67, alleging suppression of […]
M/s B. K. STEELS v. THE ASSISTANT COMMISSIONER (STATE TAX)
Telangana HIGH COURT | DECISION Analytical Video : Introduction The dispute pertained to Financial Year 2022-23, where proceedings had initially been initiated under Section 74 of the CGST Act. Earlier, the petitioner had challenged the assessment order before the High Court in W.P. Nos. 18654 and 18766 of 2024. By a common order dated 25.07.2024, […]
M/s SHRI PETRO CHEMICAL MERCANTILE PVT. LTD. v. THE UNION OF INDIA & ORS.
Karnataka HIGH COURT | DECISION Analytical Video : Introduction The petitioner, M/s Shri Petro Chemical Mercantile Pvt. Ltd., challenged the Provisional Attachment Order dated 27.02.2026 issued under Section 83 of the CGST Act, whereby its bank account maintained with Punjab & Sind Bank, Dimapur Branch, was provisionally attached. The petitioner contended that the attachment order […]
GOLDEN BULLION v. UNION OF INDIA & ORS
BOMBAY HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Golden Bullion, challenged the Order-in-Original dated 13.11.2025, primarily on the ground that the adjudicating authority had passed the order without considering the reply submitted by the petitioner to the Show Cause Notice (SCN) dated 20.06.2025. The petitioner had filed its reply electronically through the […]
FUTURE GENERALI INDIA INSURANCE COMPANY LIMITED v. UNION OF INDIA
BOMBAY HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Future Generali India Insurance Company Limited, challenged an Order-in-Original dated 08.04.2024 passed by the Additional Commissioner of CGST and Central Excise, Navi Mumbai, whereby a demand of ₹3,61,29,374/- along with applicable interest was confirmed on account of the alleged incorrect distribution of Common Input […]
JAYASHREE ENTERPRISES v. ASSISTANT COMMISSIONER (ST)
Madras HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged the assessment order dated 12.02.2025, primarily disputing the levy of interest on alleged wrongful availment and utilisation of Input Tax Credit (ITC). The dispute arose because the ITC claimed by the petitioner in GSTR-3B exceeded the ITC reflected in GSTR-2A, leading the Department […]
A GURUSAMY v. STATE TAX OFFICER (ST)
MADRAS HIGH COURT | DECISION Analytical Video : Introduction The petitioner was subjected to assessment proceedings under Section 73 of the CGST Act for the assessment year 2018-19, culminating in an assessment order dated 25.04.2024. Pursuant to the insertion of Section 128A, which grants waiver of interest and penalty in specified cases, the petitioner […]