Delhi High Court Upholds Validity of GST Registration Cancellation Modification in M/S Balaji Industries (Vipin Kumar) vs. Principal Commissioner CGST Delhi North (W.P.(C) 11913/2024)

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 494
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In the matter of M/S Balaji Industries (Vipin Kumar) vs. The Principal Commissioner CGST Delhi North Commissionerate & Anr., the petitioner challenged the retrospective cancellation of its GST registration by the ...

Transfer of Pending Company Petitions to NCLT under Section 434: Rajasthan HC in Modern Insulators Ltd.

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 484
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The Rajasthan High Court, Jaipur Bench, in Modern Insulators Ltd. v. —, considered an application seeking appropriate directions in respect of a company petition that was pending before the High Court under the prov...

GST Show Cause Notices Cannot Be Clubbed for Multiple Financial Years – Bombay High Court (Goa) | Milroc Good Earth Developers v. Union of India (2025)

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 1472
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In M/s Milroc Good Earth Developers v. Union of India & Others, the Bombay High Court at Goa considered a significant jurisdictional issue under the CGST Act, 2017—whether tax authorities are legally permitted t...

Composite GST Show Cause Notice Covering Multiple Financial Years Is Without Jurisdiction: Karnataka HC in Pramur Homes

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 803
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The Karnataka High Court, in M/s Pramur Homes and Shelters v. Union of India & Ors., examined the legality of a composite show cause notice dated 30 September 2025 issued under Section 74 of the Central and Karnat...

ITC Cannot Be Denied to Buyer for Supplier’s Default: Allahabad HC in R.T. Infotech v. Additional Commissioner

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 895
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The Allahabad High Court, in M/s R.T. Infotech v. Additional Commissioner Grade-II & Ors., examined the legality of reversal of input tax credit and imposition of tax, interest, and penalty under Section 73 of the...

Buyer Cannot Be Denied ITC for Supplier’s Tax Default: Madras HC in D.Y. Beathel Enterprises

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 2763
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The Madras High Court, in M/s D.Y. Beathel Enterprises v. State Tax Officer, examined whether input tax credit availed by the purchasing dealers could be denied solely on the ground that the suppliers had failed to re...

Writ Not Maintainable Against GST Adjudication When Statutory Appeal Exists: Calcutta HC in LGW Industries Ltd.

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 608
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The Calcutta High Court, in LGW Industries Limited v. Assistant Commissioner of Revenue, State Tax & Ors., examined the maintainability of a writ petition challenging an adjudication order passed under Section 74 ...

GST Recovery Before Show Cause Notice Without Voluntary Self-Ascertainment Illegal: Karnataka HC in Kesar Colour Chem Industries

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 457
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The Karnataka High Court, in M/s Kesar Colour Chem Industries v. The Intelligence Officer & Ors., examined the legality of recovery of tax amounts during the course of investigation under the Central Goods and Ser...

Tax on Cooked Food in Luxury Hotels Valid: Supreme Court Upholds Classification in Kerala Hotel & Restaurant Association Case

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12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 765
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The Supreme Court, in Kerala Hotel & Restaurant Association v. State of Kerala & Ors., examined the constitutional validity of provisions under the Kerala General Sales Tax Act, 1963 and the Tamil Nadu General...

Allahabad High Court Holds: Department Must Prove Intent to Evade Tax Where GST Discrepancy Is Only Clerical – Indeutsch Industries Pvt. Ltd. v. State of U.P. (2024)

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In M/s Indeutsch Industries Pvt. Ltd. v. State of Uttar Pradesh & Others, the Allahabad High Court examined the legality of penalty proceedings initiated under Section 129 of the U.P. Goods and Services Tax Act, 2...