Case Study

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 […]

RATIO OF THE LATEST JUDGEMENT Ford India Private Limited Vs Office of the Joint Commissioner (ST) & Another (W.P.No.35448 of 2023) (Madras High Court) The main issue in this case was that whether the petitioners are entitled to pay 10% of the disputed amount as a pre-condition in filing appeal by way of debiting the […]

RATIO OF THE LATEST JUDGEMENT Barhonia Engicon Private Limited Vs State of Bihar & 3 Ors. (CWJ No. 4180 of 2024) (Patna high Court) The Hon’ble High Court has dismissed petitions challenging the validity of Goods and Services Tax (GST) orders and notices for the assessment years 2017-18, 2018-19, and 2019-20. Petitioners argued that the […]