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Penalty can be levied under section-122 even after dropping of section 74

Brief summary of the case Court: Allahabad High CourtNumber: WRIT-TAX NO. 1603 OF 2024Petitioner: M/s Patanjali Ayurved LtdRespondent: Union of India and othersDate of decision: 29.05.2025Judges: The Honourable Shekhar B. Saraf, J Download M/s Patanjali Ayurved Ltd Vs Union of India and others Watch M/s Patanjali Ayurved Ltd Vs union of india

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Rule 96(10) shall have retro effect to pending case

Brief summary of the case Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 22519 of 2019Petitioner: Messrs Addwrap Packaging Pvt. Ltd. & Anr.Respondent: Union of India & ORSDate of decision: 13.06.2025Judges: Honourable Mr. Justice Bhargav D. Karia And Honourable Mr.justice D.n.ray Download Messrs Addwrap Packaging Pvt. Ltd. & Anr. Vs Union of india & ORS

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ITC refund on closure of business GST Allowed Sikkim High Court

Brief summary of the case Court: Sikkim High CourtNumber: WP(C) No.54 of 2023Petitioner: SICPA India Private Limited and AnotherRespondent: Union of IndiaDate of decision: 10.06.2025Judges: Hon’ble Meenakshi Madan Rai Download SICPA India Private Limited and Another Vs Union of India Download ITC refund on closure of business GST Allowed Sikkim High Court

ITC refund on closure of business GST Allowed Sikkim High Court Read More »

Taxing construction services and not JDA

Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.6700 of 2024Petitioner: Shashi Ranjan Constructions Private LimitedRespondent: Union of India through the SecretaryDate of decision: 05.05.2025Judges: Honourable Rajeev Ranjan Prasad, J Vs Ashok Kumar Pandey, J Download Shashi Ranjan Constructions Private Limited Vs Union of India through the Secretary

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20_4 Rule 86A is draconian therefore warrants pre decision hearing

Brief summary of the case Court: Supreme Court of IndiaNumber: SPECIAL LEAVE PETITION (CIVIL) Diary No.11543/2025Petitioner: The State Of Karnataka & AnrRespondent: K-9 EnterprisesDate of decision: 02.04.2024Judges: Honourable S.r. Krishna Kumar & G Basavaraja Download The State Of Karnataka & Anr vs K-9 Enterprises

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GST- AT Rules 2025

GST- AT Rules 2025 GSTAT’s Role in Shaping GST Litigation: Procedures and Monetary Limits | APL-05 to Tribunal Orders Navigating GSTAT Appeals: A Guide to the New Procedural Rules (2025) | Filing Appeals with GSTAT GSTAT’s New Rules: Clarifying Fees, Certified Copies, and Procedural Hurdles | Preparing for GSTAT Strategic Considerations in GSTAT Appeals: Cross-Objections,

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In exceptional circumstances sez can claim refund

Brief summary of the case Court: Madras High CourtNumber: W.P.Nos.26164 and 26166 of 2021Petitioner: Urjita Electronics Private LimitedRespondent: The Joint Commissioner of GST and Central ExciseDate of decision: 02.01.2024Judges: Hon’ble C.Saravanan, J. Download Urjita Electronics Private Limited Vs The Joint Commissioner of GST and Central Excise

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Interim relief on compensation cess for Tobacco Exports only if recommended by gst council

Brief summary of the case Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 6701 of 2023Petitioner: M/s. Sopariwala Export Pvt. Ltd.Respondent: Joint Commissioner, Cgst And Central Excise & OrsDate of decision: 09.05.2025Judges: Honourable Mr. Justice Bhargav D. Karia And Honourable Mr.justice D.n.ray Download M/s. Sopariwala Export Pvt. Ltd. Vs Joint Commissioner, Cgst And Central Excise

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