Case Study

RATIO OF LATEST JUDGEMENT Shakti Polyfab Pvt. Ltd. Vs The State of Gujarat & Others (R/Special Civil Application No. 8168 of 2024) (Gujarat High Court) The Hon’ble High Court has found that the order was passed without issuing show cause notice nor any reasons were served, thereby, following the command of “the Principle of Effective […]

RATIO OF LATEST JUDGEMENTS HCL Infotech v. Commissioner, Commercial Tax & Another, WRIT TAX No. – 1396 of 2024 (Allahabad High Court) Show Cause Notice under Section 74 of CGST Act,2017 cannot be issued again by the Proper Officer on a similar issue which is already dropped through order under Section 73 of CGST Act,2017. […]

RATIO OF LATEST JUDGEMENTS Chief Commissioner of Central Goods and Service Tax & Ors. v. Safari Retreats Private Ltd. & Ors., CIVIL APPEAL NO. 2948 OF 2023 (Supreme Court of India) Whether a building is a plant is a question of fact?  It was observed by the Hon’ble Apex Court that this Court has earlier […]

RATIO OF LATEST JUDGEMENTS HCL Infotech v. Commissioner, Commercial Tax & Another, WRIT TAX No. – 1396 of 2024 (Allahabad High Court) Show Cause Notice under Section 74 of CGST Act,2017 cannot be issued again by the Proper Officer on a similar issue which is already dropped through order under Section 73 of CGST Act,2017. […]

RATIO OF LATEST  JUDGEMENTS Atulya Minerals Jurudi v Commissioner of State Tax, Cuttak W.P.(C) No. 22157 of 2024 (Orissa High Court) ITC in the credit ledger cannot be blocked by the GST Authorities without giving any reasons in writing. The Hon’ble High Court held that by virtue of Rule 86A (1) that there can be […]

LATEST JUDGEMENTS  Dinesh Kumar Pradeep Kumar v Add. Commissioner WRIT TAX No. 1082 of 2022 (Allahabad High Court) Proceedings under Section 130 (confiscation of goods) could not be effectuated, if excess stock on the basis of eye measurement is found at time of survey. The better course would be to initiate proceedings under Section 73 […]