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M/s. Vadivel Pyrotech Private Limited vs Assistant Commissioner (ST) – Mandatory Issuance of ASMT-10 Before DRC-01 & DRC-07 Proceedings Under Sections 61 & 74 of the TNGST/GST Act | Madras High Court
Facts of the CaseThe petitioner, M/s. Vadivel Pyrotech Private
Limited, engaged in the manufacture and sale of fireworks, was registered
under the Tamil Nadu Goods and Services Tax Act, 2017. During scrutiny of its
GS...
Raghava Constructions vs Union of India & Others – Telangana High Court | Section 50 of CGST Act | Interest on Delayed GST Payment Payable Only on Net Cash Tax Liability | Finance Act, 2021 Retrospective Amendment
Facts of the CaseSeveral registered taxpayers filed writ petitions before the
Telangana High Court challenging departmental orders demanding interest under
Section 50 of the CGST Act on the gross GST liability, includi...
Ashvini Automobiles & Connected Matters vs Union of India | Telangana High Court | GST Transitional Credit through TRAN-1 & TRAN-2 | Section 140 CGST Act | Rule 117 CGST Rules
Facts of the CaseThe petitioners, comprising different registered
taxpayers, approached the Telangana High Court seeking permission to file or
revise GST TRAN-1 and TRAN-2 Forms for claiming eligible transitional
Inpu...
N. Sridhar vs State of Tamil Nadu (Senior Intelligence Officer, DGGI, TRU, Trichy) – Madras High Court Relaxes Bail Condition After Completion of GST Investigation | Criminal Miscellaneous Petition | Order dated 30.04.2026
Facts of the CaseThe petitioner, N. Sridhar, filed a Criminal
Miscellaneous Petition before the Madurai Bench of the Madras High Court
seeking relaxation of a condition that had been imposed earlier by the Court in
Cr...
M/s. Rajeswari Vilas vs Deputy Commissioner Tax Officer/State Tax Officer & Anr. – Madras High Court Sets Aside Ex-Parte GST Assessment under Section 73 of TNGST Act Where Exempt Goods Claim Was Not Considered
Facts of the CaseThe petitioner, M/s. Rajeswari Vilas, is engaged in
the business of dealing in goods claimed to be wholly exempt from GST. An
assessment order dated 16.12.2025 was passed under Section 73 of the
Tamil...
Samir Tech-Chem Pvt. Ltd. vs Union of India | Gujarat High Court Allows Transitional CENVAT Credit Despite Technical Glitch in ER-3 Filing | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner, Samir Tech-Chem Pvt. Ltd., was engaged in
manufacturing chemicals and was duly registered under the Central Excise law.
During the quarter January 2017 to March 2017, the petitioner att...
M/s North Steel India vs Union of India & Others – Punjab & Haryana High Court Quashes GST Registration Cancellation Show Cause Notice for Violation of Natural Justice | Section 29 of the CGST Act & Rule 22 of the CGST Rules
Facts of the CaseThe petitioner, M/s North Steel India, challenged a Show
Cause Notice dated 05.01.2026 issued for cancellation of its GST
registration. The notice alleged that the registration had been obtained
throu...
Mahil Infra (A Partnership Firm) vs Airport Authority of India & Others – Gujarat High Court Directs Aeronautical Study Before Demolition of Buildings Allegedly Exceeding Airport Height Restrictions under Aircraft Act & Ministry of Civil Aviation Height Restriction Rules, 2015
Facts of the CaseSeveral real estate developers constructed residential and
commercial projects after obtaining development permissions from the competent
municipal authorities and No Objection Certificates (NOCs) from...
M/s Healthcare Global Enterprises Ltd. vs Assistant Commissioner of Commercial Taxes & Others – Karnataka High Court Holds Healthcare Services Provided Through Another Hospital Are Exempt from GST under Notification No. 12/2017-CT
Facts of the CaseM/s Healthcare Global Enterprises Ltd. (HCG), a clinical
establishment engaged in providing healthcare services, entered into a Medical
Services Agreement with Suchirayu Health Care Solutions Ltd. (SHC...
Tvl Alagarsamy Power Constructions Private Limited vs State Tax Officer IV (Madras High Court) – Assessment Order Quashed as Proceedings for AY 2024-25 Should Have Been Initiated Under Section 74A Instead of Section 74 of the GST Act
Facts of the CaseThe petitioner, Tvl Alagarsamy Power Constructions
Private Limited, challenged the assessment order dated 04.11.2025
passed by the State Tax Officer under Section 74 of the GST Act for the
assessment ...