SAMYAK JAIN v. SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS.

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice SAMYAK JAIN v. SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS. W.P.(C) 9139/2025 & CM APPL. 38812/2025 dated 25.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 132 Decision : Interim Demand – Misuse of provisional GST Number – Demand […]

ADJ UTILITY APPS PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court

High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice ADJ UTILITY APPS PVT. LTD. v. UNION OF INDIA & ORS. WRIT PETITION No.14149 of 2024 dated 18.03.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017 Relevant Section : Section 37 & 168A & Section […]

M/s GOODLUCK ENTERPRISES v. UNION OF INDIA & ORS.

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s GOODLUCK ENTERPRISES v. UNION OF INDIA & ORS. W.P.(C) 12733/2025, & CM APPL. 52068/2025 dated 22.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Refund of amount deposited during investigation – Delay in deciding – […]

SAIFEE HOSPITAL TRUST v. THE STATE OF MAHARASHTRA – Bombay High Court

High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice SAIFEE HOSPITAL TRUST v. THE STATE OF MAHARASHTRA WRIT PETITION No. 4374 of 2025 dated 13.03.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 73, 79, 107 & 168A Rule Number : Rule 142 Rule Name : Central Goods & Services […]

M/s EVERSHINE POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s EVERSHINE POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH W.P.(C) 5376/2025 & CM APPL. 24454/2025 dated 20.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 107 Decision : In favour of assessee Demand – Penalty – Validity of consolidated […]

HYBON TECHNOLOGIES PRIVATE LIMITED v. SPECIAL COMMISSIONER, ZONE 11 & ORS

High Court, Delhi Yashwant Varma, Justice & Harish Vaidyanathan Shankar, Justice HYBON TECHNOLOGIES PRIVATE LIMITED v. SPECIAL COMMISSIONER, ZONE 11 & ORS W.P.(C) 3137/2025 dated 18.03.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017 Relevant Section : Section 54 & Section 16 Decision : Interim Refund […]

M/s MATHUR POLYMERS v. UNION OF INDIA & ORS.

High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s MATHUR POLYMERS v. UNION OF INDIA & ORS. W.P.(C) 2394/2025 & CM APPL. 11289/2025 dated 26.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 73 & 169 Decision : In favour of revenue Fraudulent availment of ITC – […]