Manmohan Singh Sapra v. State
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The applicant, Manmohan Singh Sapra, had earlier been granted regular bail by the Punjab & Haryana High Court on 15.12.2025 in a prosecution initiated by the Directorate General of GST Intelligence (DGGI) for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 132(5) of the CGST […]
M/s North Steel India v. Union of India & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s North Steel India, approached the Punjab & Haryana High Court challenging the Show Cause Notice (SCN) dated 05.01.2026 issued for cancellation of its GST registration. The petitioner confined the writ petition only to the validity of the Show Cause Notice and did […]
M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s Shreyash Retail Private Limited, filed a writ petition before the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) lying in its Electronic Credit Ledger. The petitioner received an email dated […]
Harsh v. Directorate General of GST Intelligence,
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Harsh, filed a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) before the Punjab & Haryana High Court seeking regular bail in connection with proceedings initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit. The prosecution […]
M/s Shreyash Retail Private Limited v. The Assistant Commissioner of State Tax & Another
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, M/s Shreyash Retail Private Limited, approached the Punjab & Haryana High Court challenging the action of the State Tax Department in blocking the Input Tax Credit (ITC) available in its Electronic Credit Ledger. The blocking of the ITC was communicated to the petitioner […]
Harsh v. Directorate General of GST Intelligence
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Harsh, approached the Punjab & Haryana High Court by filing a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) seeking the concession of regular bail in connection with prosecution initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh. […]
Sonu Steel Enterprises v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Sonu Steel Enterprises, challenged the order dated 10.08.2021, whereby its GST registration was retrospectively cancelled by the GST authorities. The petitioner also challenged the appellate order dated 06.03.2026, through which the statutory appeal against the cancellation order was dismissed. The principal grievance of […]
Sonu Steel Enterprises v. State of Punjab & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Sonu Steel Enterprises, challenged the order dated 10.08.2021, whereby its GST registration was retrospectively cancelled by the GST authorities. Aggrieved by the cancellation, the petitioner preferred a statutory appeal. However, the appellate authority, by order dated 06.03.2026, dismissed the appeal and affirmed the […]
Annu Jain v. Director General of GST Intelligence
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, Annu Jain, approached the Punjab & Haryana High Court by filing a petition under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking regular bail in connection with a prosecution initiated by the Directorate General of GST Intelligence (DGGI), Chandigarh Zonal Unit. […]
DLF Limited v. The Commissioner of Central Goods and Service Tax & Others
Punjab & Haryana High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, DLF Limited, is engaged in the business of construction and development of residential and commercial projects. Seeking clarity regarding the GST treatment of Preferential Location Charges (PLC) collected from customers for allotment of flats at preferred locations, the petitioner filed an application dated […]