Case Laws

Singhal Iron Traders Vs Additional Commissioner
High Court - Allahabad
Writ Petition

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

November 3, 2025

Shyamalmay Paul Vs Assistant Commissioner SGST
High Court - Calcutta
Writ Petition

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser

November 3, 2025

JBM Ecolife Mobility Surat Private Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

November 2, 2025

Barjinder Singh Kohli Vs Assistant Commissioner of Revenue & Ors
High Court - Calcutta
Writ Petition

Pre-Deposit Not Required for Appeals Against Penalty Only

November 2, 2025

Agratas Energy Storage Solutions Pvt Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

November 2, 2025

Girish Pravinchandra Rathod (Jay Ambe) ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)

November 2, 2025

Rudra Vikram Singh Vs Union of India & Ors
Supreme Court - Unknown Bench
Writ Petition

PIL Seeking Stricter GST Registration Norms Dismissed

November 2, 2025

R Gupta Metal Store Vs Commissioner, Delhi North
High Court - Delhi
Writ Petition

Writ Petition Challenging ITC Fraud Demands Dismissed; Petitioner Relegated to Appellate Remedy

October 30, 2025

Kemexel Ecommerce Pvt. Ltd. Vs Sales Tax Officer
High Court - Delhi
Writ Petition

Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted

October 30, 2025

M/s Shubham Sales Through Proprietor Mr. Shubham Kumar Singh Vs State of Chhattisgarh
High Court - Chhattisgarh
Writ Petition

Writ Refused Due to Availability of Alternative GST Remedies

October 30, 2025

Page 35 of 595