Judgment/ Case Laws/Case studies

Sri Hanumanthappa Pathrera Lakshmana vs. State [2020-TIOL-1029-HC-KAR-GST] Anticipatory Bail Maintainable Under GST Law – Karnataka High Court Background The case of Sri Hanumanthappa Pathrera Lakshmana vs. State before the Karnataka High Court examined a crucial issue—whether a person apprehending arrest under Section 69 of the CGST Act can seek anticipatory bail under Section 438 of […]

Hindustan Steel and Cement vs. Assistant State Tax Officer [2022 SCC Online TS 1527] – Kerala High Court Voluntary Payment for Release of Goods/Conveyance Does Not Take Away Right to Appeal Background The case of Hindustan Steel and Cement vs. Assistant State Tax Officer before the Kerala High Court dealt with a critical issue concerning […]

M/S Jayachandran Alloys Pvt. Ltd. vs. Superintendent of Central Excise [2019 (5) TMI 895 (Madras High Court)] – Arrest Before Completion of Investigation Under GST Background M/s Jayachandran Alloys Pvt. Ltd., a company engaged in trading activities, came under the radar of the GST Department after intelligence reports suggested that the assessee was allegedly engaged […]

⚖️ Mahendra Kumar Indermal vs. Deputy Assistant Commissioner (2020) Andhra Pradesh High Court on Jurisdiction of Officers under Section 67(2) of the CGST Act 📌 Background The case of Mahendra Kumar Indermal vs. Deputy Assistant Commissioner [(2020) 122 Taxmann.com 254 (Andhra Pradesh High Court)] dealt with the jurisdictional validity of an order of prohibition passed […]

⚖️ Akhil Krishan Maggu vs. Deputy Director (2019) Punjab & Haryana High Court on Arrest of Chartered Accountants and Advocates under GST 📌 Background The case of Akhil Krishan Maggu vs. Deputy Director [(2019) 111 Taxmann.com 367 (Punjab & Haryana High Court)] is a landmark judgment on the scope of arrest powers under GST law, […]

⚖️ A.P. Refinery Pvt. Ltd. vs. State of Uttarakhand (2021) Uttarakhand High Court: Mere Suspicion is Not Enough to Invoke GST Confiscation Provisions 📌 Background The case of A.P. Refinery Pvt. Ltd. vs. State of Uttarakhand [(2021) 130 Taxmann.com 307] is a significant ruling on the scope and limits of confiscation powers under GST law. […]

⚖️ Vimal Yashwantgiri Goswami vs. State of Gujarat (2020) Gujarat High Court: Mere Suspicion is Not Enough to Invoke Confiscation or Arrest under GST Law 📌 Background The case of Vimal Yashwantgiri Goswami vs. State of Gujarat (2020) is a landmark judgment where the Gujarat High Court examined the powers of arrest and confiscation under […]

⚖️ M/s NKAS Services Pvt. Ltd. vs. State of Jharkhand (2021) Jharkhand High Court: Show Cause Notice (SCN) under Section 74 must be Clear, Specific, and Unambiguous 📌 Background The case of M/s NKAS Services Pvt. Ltd. vs. State of Jharkhand highlights the importance of clarity in Show Cause Notices (SCNs) issued under GST law. […]

⚖️M/s Radha Krishan Industries vs. State of Himachal Pradesh (Supreme Court, 2021): M/s Radha Krishan Industries vs. State of Himachal Pradesh (Supreme Court, 2021) – Provisional Attachment under Section 83 Requires Valid Opinion M/s Radha Krishan Industries M/s Radha Krishan Industries, engaged in manufacturing operations in Himachal Pradesh, became embroiled in GST proceedings after one […]