Case Study

RATIO OF LATEST JUDGEMENTS ON GST Union of India & Ors. Vs Shantanu Sanjay Hundekari (Special Leave Petition (Civil) Diary No.55427/2024) (Supreme Court of India) The Hon’ble Supreme Court upheld the Judgment of Hon’ble High Court wherein personal penalty imposed on employee (vicarious liability) U/s 122 of CGST Act,2017 was quashed on the grounds that […]

RATIO OF LATEST JUDGEMENTS ON GST CGST. Vs. Yogesh Gupta (CIS No. REMP/1 32/2025) (District & Session Court, Gurugram) The Gurugram Court has held that the arrest of an accused by a GST officer as illegal due to improper communication of the Grounds for Arrest. The prosecution failed to adhere to the legal requirements under […]

RATIO OF LATEST JUDGEMENTS ON GST Dee Control and Electric Private Ltd Vs Additional Commissioner Grade-2 and another (Writ Tax No. 1376 of 2024) (Allahabad High Court) The Hon’ble Court ruled that if excess stock is discovered during a survey, proceedings should be initiated under Section 73 or 74 of the UPGST Act, rather than […]

RATIO OF LATEST JUDGEMENTS ON GST SRC Projects Private Limited Vs The Assistant Commissioner of GST and Central Excise (W.P.No.21008 of 2022) (Madras High Court) The Madras High Court has instructed authorities to grant the petitioner recredit of the amount paid under reverse charge on 30.12.2017 as Input Tax Credit in their Electronic Credit Ledger. […]

RATIO OF LATEST JUDGEMENTS ON GST Kshitij Ghildiyal v. Director General of GST Intelligence, (2024) 25 Centax 267 (Del.) [Delhi High Court] In present facts of the case, DGGI carried out a search u/s 67 at the Assessee’s principal place of business and detained the Petitioner without any reason or pre-information. It was submitted by […]

RATIO OF THE LATEST JUDGEMENT Rahul Steels Vs Union Of India & Others, Writ Petition No. 8015 of 2024 (M. P. High Court) Information was received by the Revenue that few entities were engaged in availing of ineligible ITC to certain units without actual supply of goods by way of circular trading. On search, certain […]