Case Study

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 […]

RATIO OF THE LATEST JUDGEMENT Anand Steel Vs Union of India and Others (W.P. No 2164 of 2024) (Madhya Pradesh High Court) The Hon’ble High Court in present facts of the case have held that allowing a taxpayer to file returns with payment of late fees and then disallowing ITC, due to the return was […]

RATIO OF THE LATEST JUDGEMENT    Tvl. Skanthaguru Innovations Private Limited Vs Commercial Tax Officer & 3 others (W.P.No.29872 of 2024) (Madras High Court) The Hon’ble High Court upheld the powers of State Authorities to block the Electronic Credit Ledger under Rule 86A of the GST Rules, confirming that they can block ITC to the […]