Supreme Court’s Judgment on Section 6(2)(b) of the CGST Act w.r.t ‘Parallel Proceedings’, ‘Same Subject Matter’ and ‘Summons’
The Supreme Court of India, in a landmark judgment delivered on August 14, 2025, in the case of M/s Armour […]
GST Judgements
Refund is warranted when perishable goods perished due to departmental obstruction, and compensation of Rs. 50 Lakhs to be paid by erring officer
The Hon’ble Punjab and Haryana High Court in M/s Prenda Creations Private v. Union of India and Ors [CWP No.
No Demand can be raised for excess stock during search under Section 130 of the CGST Act
The Hon’ble Allahabad High Court in J.T. Steel Traders v. State of U.P. and 2 Others [WRIT TAX No. 1154
Order passed one day late beyond its limitation period is void by limitation under the GST Law
The Hon’ble Telangana High Court in the case of Lakshmi Bhanu Steel Traders v. The Assistant Commissioner & Others [Writ
Issuance of SCN in undue haste, without reasonable time to respond to audit queries and DRC-01A intimation, violates principles of natural justice
The Hon’ble Gujarat High Court in Sai Consulting Engineers Private Limited v. Union of India & Ors. [R/Special Civil Application
Penalty Order quashed where order passed on same day as of SCN without affording time to reply
The Hon’ble Gujarat High Court in Tractors and Farm Equipment Ltd. & Anr v. Union of India & Ors [R/Special
Order against deceased person held void; Revenue can proceed afresh against legal heirs under GST Law
The Hon’ble Bombay High Court in Sunil Thampy Nair v. State of Maharashtra [Writ Petition No. 18019 of 2024 dated
Consolidated SCNs for multiple years are permissible to expose fraudulent ITC
The Hon’ble Delhi High Court in Ambika Traders v. Additional Commissioner, Adjudication, DGGSTI [W.P.(C) 4853/2025 dated July 29, 2025] held
Budgetary Support Scheme is held to be Unit-Specific and not Ownership-Specific
The Hon’ble Supreme Court in Union of India & Ors. v. Zydus Wellness Products Ltd. [SLP (C) Nos. 18008-18009/2025 dated
Assessee precluded from cross-examining officers issuing summons and arrest-memo, when adjudication is based solely on documentary evidence
The Hon’ble Gujarat High Court in Sazid Ali Khan v. Office of Principal Commissioner, Central GST and Central Excise Commissionerate,