⚖️ 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 […]
⚖️ Shivaco Associates vs. Joint Commissioner of State Tax – Circular Cannot Override the GST Act (Calcutta HC, 2022) 📌 Background The landmark case of Shivaco Associates vs. Joint Commissioner of State Tax (Calcutta High Court, 2022) addressed a crucial issue under the GST regime — whether a CBIC circular can restrict refund of Input […]
ATC Tires Pvt. Ltd. vs. Joint Commissioner of GST & Central Excise: ATC Tires Pvt. Ltd. vs. Joint Commissioner of GST & Central Excise – Refund of ITC in Supplies to SEZ Units (Madras HC, 2022) Background The Goods and Services Tax (GST) regime grants special benefits to Special Economic Zones (SEZs) by treating supplies […]
⚖️ Baker Hughes Asia Pacific Ltd. vs. Union of India – Rajasthan High Court on Refund under Inverted Duty Structure (2022) 📌 Background The oil and gas sector has always been critical to India’s economic growth. To reduce the tax burden and cascading effect in this industry, the Central Government issued Notification No. 3/2017-CT(R) dated […]
👞 Union of India vs. VKC Footsteps India Pvt. Ltd. – Supreme Court on Refund of ITC under Rule 89(5) (2021) Union of India vs. VKC Footsteps India Pvt. Ltd.: One of the most debated issues under GST has been whether refund of unutilized Input Tax Credit (ITC) in cases of inverted duty structure (when […]
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