• twitter-icon

Search results for: GST authorities

Delhi HC's Order In the Case of M/s Aar Gee Impex vs. Directorate General of Services Tax Intelligence

Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance

The Delhi High Court stated that a provisional attachment order under section 83 of the Goods and Services Tax Act, 2017 (GST Act) cannot continue after its statutory one-year period, directing the de-freezing of a GST-implicated entity’s bank account while charging a minimum-balance requirement. A petition has been filed by M/s Aar Gee Impex contesting […]

Delhi HC's Order in The Case of Ms J M Jain Prop Sh Jeetmal Choraria vs. Union of India

Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN

In a writ petition, the Delhi High Court has upheld the Show Cause Notice (SCN) issued by the GST Department, which was based on an intelligence, by the Income Tax Department. The Division Bench, Justice Prathiba M. Singh and Justice Shail Jain ruled the challenge to the SCN as ‘premature’ and noted the existence of […]

Allahabad HC's Order In Case of M/S Anil Art And Craft vs. State of Uttar Pradesh

Allahabad HC: Repeated Cancellation of GST Registration Without Reason Amounts to Financial Death

The Allahabad High Court has pulled up GST authorities for passing frequent orders for the cancellation of GST registration of traders without giving reasons and said it amounted to ‘economic death’ as it imposes disproportionate hardship on them and disrupts legitimate business activities. Depriving a dealer of this statutory lifeline without providing reasons or providing […]

Allahabad HC's Order in The Case of M/s S.A. Iron & Alloys Pvt. Ltd vs. State of U.P. and 4 Other

Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest

The Allahabad High Court has ruled that the GST ( Goods and Services Tax ) Department cannot invoke Section 74 of the CGST Act in the absence of findings of fraud, wilful misstatement, or suppression of facts with intent to evade tax. The appellate order’s part has been quashed by the court that kept the […]

Allahabad HC's Order in The Case of M/S Vimlesh Kumar Contractor vs. State of U.P. and 3 others

Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works

A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, […]

Delhi HC's Order In the Case of M/s Arjun Engineering Co. vs. Additional Commissioner of GST

Delhi HC Allows Tax Relief to Assessee Over GST Mismatch in GSTR-3B, GSTR-2A, and GSTR-1

A company named M/s Arjun Engineering Co. submitted the writ petition under Article 226 of the Constitution of India, in the Delhi High Court, against the Additional Commissioner of Goods and Services Tax, North Delhi. On November 22, 2025, the case was determined. The hearing was accomplished in hybrid mode, i.e., both online and offline. […]

Allahabad HC's Order in The Case of M/s Prostar M Info Systems Limited vs. State of UP and 3 others

Allahabad HC: Goods with Valid GST E-way Bill Cannot Be Detained or Seized

The Allahabad High Court ruled that goods transported with a valid and authentic GST e-way bill cannot be detained or seized. The Court strongly criticised the department for subjecting a registered taxpayer to unnecessary litigation despite full compliance with GST requirements. The applicant, M/s Prostar M Info Systems Limited, is supplying UPS systems, batteries, and […]

Allahabad HC's Order in The Case of Vidyarthi Dresses vs. State Of Uttar Pradesh Through Principal Secretary (Finance) And 2 Others

Allahabad HC: Confiscation (S. 130) Inappropriate for Mere Excess Stock Found in GST Survey

The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]

Allahabad HC's Order In the Case of M/s. Om Enterprises Vs Additional Commissioner

Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception

The applicant is a trader transporting goods dated 21.12.2021, a tax invoice was issued, but because of a technical glitch, the e-way bill cannot be generated quickly. The e-way bill was generated at 10:59 AM on 21.12.2021. On the same the vehicle was intercepted by the GST Mobile Squad at 11:29 AM. The e-way bill […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2026

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Current GST Due Dates