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GST Recovery Stayed During Statutory Appeal Period: Allahabad High Court Quashes Premature Recovery from Electronic Credit Ledger, M/s S.A.B. Engg Works v. State of U.P. (WRIT TAX No. 2254 of 2025)
The writ petition challenged the action of the tax authorities in forcibly recovering the demand amount from the petitioner’s Electronic Credit Ledger and Electronic Cash Ledger under Section 79 of the CGST Act, 2017.T...
GST Goods Detention for Route Deviation Unsustainable Without Proof of Tax Evasion — Section 129 Penalty Set Aside by Karnataka High Court | M/s. Hysum Steel v. JCCT (Appeals) (2025)
Goods
detention for alleged route deviation despite valid invoice-s.129 penalty set
aside for lack of evasion proof KARNATAKA
HIGH COURT-M/s. Hysum Steel Versus The Joint Commissioner of Commercial Taxes
(Appeal...
Ex-parte GST Adjudication and Cancellation of Registration Set Aside for Violation of Natural Justice — Karnataka High Court | D.V. Constructions v. Union of India (2025)
Cancellation
of GST registration of petitioner - petitioner had failed to file his monthly
returns for a continues period of six months - adjudication order passed
without granting an opportunity of personal hearing t...
Parallel GST Proceedings Barred under Section 6(2)(b) of CGST Act — Karnataka High Court Quashes State GST Order | M/s. Electronic City Motors v. Union of India (2025)
Parallel GST proceedings on same show-cause notice
u/s6(2)(b) barred; State GST order quashed, writ allowed.KARNATAKA HIGH COURT- M/s. Electronic City Motors v.
Union of India & Ors.
Writ Petition No. 7050 of 2025...
Incorrect PIN Code in E-Way Bill Held Minor Error: Allahabad High Court Quashes GST Seizure & Penalty under Section 129 | RC Sales and Services vs State of Uttar Pradesh
The Allahabad High Court in Rc Sales And Services vs State Of Uttar Pradesh quashed GST seizure and penalty orders under Section 129 of the CGST Act. The court ruled that an incorrect PIN code in the e-way bill constitut...
Blocking of ITC Under Rule 86A Beyond One Year Illegal – Delhi High Court in Sunny Jain v. Union of India
The Delhi High Court examined the legality of repeated and prolonged blocking of Input Tax Credit in the Electronic Credit Ledger under Rule 86A of the CGST Rules, 2017.The Court held that:
Blocking of ITC is a drasti...
Section 74 GST Cannot Be Invoked Without Fraud or Suppression – ITC Allowed Despite Supplier Issues | Safecon Lifescience Case
The Allahabad High Court examined the legality of proceedings initiated under Section 74 of the UPGST Act against the petitioner for availing Input Tax Credit on purchases made from a duly registered supplier at the time...
Constitutional Challenge to Section 16(2)(c) CGST Act – ITC Cannot Be Denied for Supplier Default | LGW Industries Case
The writ petition filed before the Calcutta High Court assails the legality of proceedings seeking reversal of Input Tax Credit solely on the allegation that suppliers were subsequently found to be non-existent or had ob...
ITC Cannot Be Denied for Supplier’s Subsequent Registration Cancellation – Allahabad High Court | Khurja Scrap Trading Company Case
In this landmark ruling, the Allahabad High Court reaffirmed that:
Input Tax Credit (ITC) cannot be denied when the supplier was duly registered on the date of transaction, even if registration is cancelled subsequent...
GST ITC Cannot Be Denied Due to Suo Moto Retrospective Cancellation of Supplier’s Registration When Buyer Is Bona Fide – Calcutta High Court | M/s Gargo Traders v. Joint Commissioner, State Tax
IN THE HIGH COURT AT CALCUTTA
CIRCUIT BENCH AT JALPAIGURI
(Constitutional Writ Jurisdiction)
APPELLATE SIDEPresent:
The Hon’ble Justice Krishna RaoWPA 1009 of 2022M/s. Gargo Traders
Versus
The Joint Commissioner,...