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WPMS No. 3019 of 2022 – Petitioner vs State of Uttarakhand & Another: Uttarakhand High Court Quashes Order Rejecting Revocation of GST Registration Cancellation and Directs Reconsideration After Reasonable Opportunity of Hearing Within 30 Days – Section 30 of the CGST/UKGST Act, 2017
Facts of the
CaseThe matter arose from an application seeking
clarification of the High Court’s earlier order dated 7 December 2022.
By that earlier order, the writ petition had been allowed at the stage of fresh
a...
JKR Partnership Firm vs Detailing Devils India Pvt. Ltd. – J&K and Ladakh High Court: Section 12-A Pre-Institution Mediation Mandatory; Artificial Urgency Through Injunction Prayer Cannot Bypass Commercial Courts Act; Rejection of Plaint Under Order VII Rule 11 CPC Upheld
Facts of the
CaseThe appellant, JKR Partnership Firm, challenged the
order dated 31.07.2025 passed by the Additional District Judge
(Commercial Court), Jammu, whereby the trial court allowed the respondent’s
applic...
K. Janakiraman vs. The Assistant Commissioner of GST and Central Excise & Others: Madras High Court Quashes Ex-Parte Service Tax Demand Order Passed During COVID-19 Pandemic Involving an 81-Year-Old Cancer Patient and Remands Matter for Fresh Adjudication on Merits Under Article 226 of the Constitution
Facts of the Case
The
petitioner, K. Janakiraman, is an 81-year-old individual who was suffering
from cancer and various advanced age-related ailments during the period
under dispute.
The
Rev...
M/s Rishav Enterprises Vs Union of India & Others: Jharkhand High Court Disposes Writ Petition Granting Liberty to Appeal Order Before the GST Appellate Tribunal Under Section 112 of the CGST Act, 2017
Facts of the Case
The
petitioner, M/s Rishav Enterprises, is a proprietary concern managed by
its proprietor, Smt. Rakhi Agarwal, operating from Jamshedpur, District
East Singhbhum, Jharkhand.
The
...
Top 10 Silent GST Compliance Mistakes That Trigger Scrutiny Notices, ASMT-10, Interest & Penalties | Professional GST Compliance Guide 2026
10
Silent GST Compliance Mistakes That Can Trigger Scrutiny Notices and PenaltiesProfessional
Guidance for Businesses and GST PractitionersThe
Goods and Services Tax (GST) administration has significantly strengthened...
ITC Reversals under GST: Complete Guide to Rules 37, 37A, 38, 42, 43, 44 & Sections 16, 17 and 18
ITC – Reversals under GSTThe image summarizes all the important provisions under the GST law
requiring Input Tax Credit (ITC) reversal or disallowance.
Rule / Section
Nature of Reversal
...
Allahabad HC in In re Penalty Under Section 129(1)(a) vs Section 129(1)(b) — GST E‑Way Bill Compliance & Penalty Interpretation (Section 129 GST Act)
IntroductionWith effect from 01‑06‑2026, the Government of West Bengal has
reduced the intra‑state e‑way bill threshold from ₹1,00,000 to ₹50,000 for
movement of goods within the State (excluding job work m...
Skva Rubber Solution (P.) Ltd. vs Union of India: HC Quashes GST Registration Cancellation for Non-Filing of Returns – Natural Justice Breach under Sections 29 & 30 CGST Act
Facts of the CasePetitioner Skva Rubber Solution (P.) Ltd., a
private company engaged in trading crumb rubber granulate in
Maharashtra, faced cancellation of its GST registration for the period April
2019 to March 202...
Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. vs Gameskraft Technologies (P) Ltd. & Ors. – Constitutional Validity of GST on Online Gaming, Fantasy Sports, Poker, Rummy under Sections 2(31), 2(52), 7, 9 & 15 of CGST Act
Facts of the CaseThe dispute involved the levy of GST on online
gaming platforms, including fantasy sports, poker, rummy, and other games where
players stake money on uncertain outcomes. Gaming companies argued that:
...
Kunal Traders vs. State of Karnataka: Key Takeaways from the High Court of Karnataka (Dharwad Bench) on GST Compliance
Assessee got favourable ITC unblocking order, but Department issued rectification beyond 6 months; Karnataka High Court quashed rectification and SCN as time-barred and without jurisdiction.Whether a rectification order ...