Case Study

RATIO OF LATEST JUDGEMENTS ON GST  Union of India Vs. Gautam Garg (S.B. Criminal Bail Cancellation Application No. 168/2023) (Rajasthan High Court) The Hon’ble High Court has cancelled the bail of GST evader Gautam Garg, ruling that his statement under Section 70 of the CGST Act is admissible and not barred by Section 25 of […]

RATIO OF LATEST JUDGEMENTS ON GST  B.K. Chawla Vs State of Chhattisgarh (WPC No. 676 of 2025) (Chhattisgarh High Court) In present facts of the case, the petitioner’s complaint was regarding the department’s inaction in refunding GST collected during the execution of a contract awarded before the GST implementation on 01.07.2017. The Hon’ble High Court has […]

RATIO OF LATEST JUDGEMENTS ON GST  Nand Kishore Gupta Vs. the Additional Director General Directorate General of GST Intelligence {W.P.(C) 16900/2024 & CM APPL. 71602/2024} (Delhi High Court) The Hon’ble High Court ordered the release of Rs. 23.50 lakhs seized by the DGGI, ruling that cash (Indian currency) does not qualify as “goods” under the […]

RATIO OF LATEST JUDGEMENTS ON GST Kushalchand International Pvt. Ltd. & Anr. Vs The Additional Director, Directorate General of GST Intelligence & Anr. (R/Special Civil Application No. 15904 Of 2023) (Gujarat High Court)  The Gujarat High Court has affirmed that the Directorate General of Goods and Service Tax Intelligence (DGGI) has the authority to transfer […]

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 […]