KANDASAMY SIVAPRAKASH v. THE ASSISTANT COMMISSIONER (ST) & ORS
MADRAS High Court | Decision in KANDASAMY SIVAPRAKASH v. THE ASSISTANT COMMISSIONER Introduction The petitioner, a registered retailer, had filed GST returns for the Financial Year 2018-19 declaring outward supplies, inward supplies, Input Tax Credit (ITC), and tax liability. During departmental scrutiny, the GST Department noticed two discrepancies: Difference between GSTR-1 and GSTR-3B Difference between […]
DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES) v. UNION OF INDIA & ANR.
High Court, Delhi Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice DAMANPREET SINGH (PROP. M/S. ACE ENTERPRISES) v. UNION OF INDIA & ANR. W. P. (C) 420/2025 & CM APPL. 2093/2025 dated 07.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 73 & 168 Notification/Circular : Notification No. 56/2023-Central […]
MR. VIKAS GOYAL & ORS v. HDFC BANK LIMITED, & ANR
High Court, Delhi Chandra Dhari Singh, Justice & Manoj Jain, Justice MR. VIKAS GOYAL & ORS v. HDFC BANK LIMITED, & ANR W.P.(C) 462/2025 & CM APPL. 2187/2025 dated 15.01.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Dismissed Writ petition seeking mandamus for expeditious disposal – Release of sanctioned loan […]
Akal Trade Links v. Assistant Commissioner (ST) dated 05.06.2026
MADRAS High Court | Decision in Akal Trade Links v. Assistant Commissioner (ST) Analytical Video : Introduction The petitioner challenged the assessment order dated 28.04.2023, whereby the GST authorities disallowed the Input Tax Credit (ITC) claimed on purchases made during FY 2018-19 from Eco-friendly Coco Products. The department alleged that the petitioner failed to establish the […]
On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi
Delhi High Court | On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi Introduction The Delhi High Court delivered a landmark judgment on the entitlement of Input Tax Credit (ITC) in cases where the purchasing dealer has acted bona fide but the selling dealer has failed to deposit the tax collected from […]
National Plasto Moulding Pvt. Ltd. v. State of Assam
Gauhati High Court | National Plasto Moulding Pvt. Ltd. v. State of Assam Introduction The Gauhati High Court delivered a landmark judgment concerning denial of Input Tax Credit (ITC) to purchasing dealers on account of default committed by selling dealers. The case involved a challenge to the constitutional validity of Sections 16(2)(c) and 16(2)(d) of […]
SINGH OLYMPICS PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice SINGH OLYMPICS PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. W. P. (C) 7079/2025, CM APPL. 32023/2025 & CM APPL. 32024/2025 dated 23.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Notification/Circular : Notification Nos 9/2023- Central Tax […]
SKH SHEET METALS COMPONENTS PVT. LTD. v. UNION OF INDIA & ORS.
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice SKH SHEET METALS COMPONENTS PVT. LTD. v. UNION OF INDIA & ORS. W.P. (C) 13151/2019 dated 22.05.2020 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : Interim Early Hearing Sought on Ground of Covered Issue – The Petitioner Relied on Micromax Informatics Ltd. […]
WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST) WP (C) No. 3274 of 2020,3274 of 2020 dated 29.05.2020 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 74, 83 Rule Number : Rule 159 Rule Name : Central […]
PARMANAND AND SONS FOODS PVT. LTD v. UNION OF INDIA & ORS
High Court, Delhi Vipin Sanghi, Justice & Sanjeev Narula, Justice PARMANAND AND SONS FOODS PVT. LTD v. UNION OF INDIA & ORS W.P.(C) 1953/2020 dated 02.03.2020 Law : GST Decision : Interim Petitioner has tendered in Court a demand notice dated February 11, 2020 issued by the respondents which reflects liability to the tune of Rs.8,14,059.7649/- towards […]