Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
M/s Jorabat Shillong Expressway Limited vs Union of India & Ors. – Meghalaya High Court Upholds DGGI and Additional Commissioner as “Proper Officers” under Sections 2(91), 3, 5 and 74 of the CGST Act; Declines Article 226 Interference in ₹112.39 Crore GST Demand on BOT Annuity Receipts due to Alternate Remedy under Section 107
Facts of the
CaseThe Government of India entrusted the National
Highways Authority of India (NHAI) with augmentation and four-laning of
approximately 61.98 kilometres of the Jorabat–Shillong section of National
Hig...
A.K. Das Associates Limited vs. Odisha Power Transmission Corporation Limited (OPTCL) and Others: Scope of 'Turnkey Contract' Involving Engineering, Design, Erection, and Commissioning in Public Infrastructure Tenders Under Articles 226 and 227 of the Constitution of India
Facts of the Case
The
Parties: The Petitioner, A.K. Das Associates Limited,
entered into an unincorporated joint venture with M/s Siemens Limited to
participate in an infrastructure tender. The Respon...
Santosh L Krishna vs Karnataka State Financial Corporation (KSFC) — Section 29 of the State Financial Corporations Act, 1951 — Karnataka High Court Upholds E-Auction of Secured Assets After Repeated Loan Defaults and Multiple OTS Opportunities
Facts of the
CaseThe petitioner had initially been sanctioned a loan
of Rs.106 lakhs, followed by an additional amount of Rs.25 lakhs
during 2011. The petitioner defaulted in servicing the loan, and the loan
account ...
K. Rajan vs. The Assistant Commissioner, Mobile Squad No. VII, State GST Department & Others: High Court of Kerala Directs KVAT Appellate Tribunal to Consider Delay Condonation and Stay Application, Ordering Abeyance of Recovery Proceedings Pending Adjudication
Facts of the Case
Parties
Involved: The petitioner, K. Rajan, is the Proprietor
of M/s. Dhanya Saw Mills based in Thiruvananthapuram, Kerala. The
respondents include the Assistant Commissioner (Mobile...
Rohan Kumar vs The State of Jharkhand – Anticipatory Bail Rejected in Alleged Fraudulent Procurement of Aadhaar, PAN and Electricity Bill for Forged GST Account and Current Account
Facts of the
CaseThe petitioner, Rohan Kumar, apprehended arrest in
connection with Argora P.S. Case No. 59 of 2026 and approached the High Court
of Jharkhand seeking anticipatory bail.As recorded in the order, the al...
M/s Astha and Saumya Construction Vs. The State of Bihar & Ors. | High Court Mandates Grievance Redressal and Resolution of Outstanding Contractual Dues Under Section 89 of CPC and Bihar State Litigation Policy, 2011
Facts of the CaseThe petitioner, M/s Astha and Saumya Construction, is a
partnership firm engaged in infrastructure development. The firm successfully
completed road construction work under Agreement No. 10-F2/12-13 SC...
M/s Nexus IT World vs Assistant Commissioner of Commercial Taxes – GST Ex Parte Adjudication Order Quashed for Non-Consideration of DRC-01 Reply and Documents; Fresh Personal Hearing Directed | Articles 226 & 227
Facts of the
CaseM/s Nexus IT World, a partnership firm, challenged
the Adjudication Order dated 08.10.2025 passed by the Assistant Commissioner of
Commercial Taxes. The impugned adjudication order described itself as...
Asian Paints Limited vs. State of Gujarat: Entitlement to Interest on Delayed Sales Tax Refunds and the Statutory Application of the Doctrine of Merger Under Section 54 of the Gujarat Sales Tax Act, 1969
Facts of the Case
Nature
of Business: The petitioner, Asian Paints Limited, is
actively engaged in the business of manufacturing and marketing paints,
thinners, varnishes, and related chemical compone...
Shiv Shankar Singh vs Deputy Commissioner (GST Appeal) & Another – Madras High Court: Section 73 TNGST Act Ex Parte Assessment for GSTR-1 vs GSTR-3B Turnover Mismatch Set Aside Subject to 25% Disputed Tax Deposit; Delayed Appeal Rejection Also Quashed and Bank Attachment Raised
Facts of the
CaseThe petitioner, Shiv Shankar Singh,
approached the Madras High Court challenging an assessment order dated
06.02.2025 passed under Section 73 of the TNGST Act, 2017, as well as
the consequential appe...
Ladu Singh Bhati vs State Tax Officer — Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment on ITC Mismatches, Rules 42 & 43 Reversal and Section 17(5) Disallowance; Remands Matter for Fresh Consideration and Lifts Bank Attachment
Facts of the
CaseThe petitioner challenged an assessment order dated
01.12.2025 passed by the respondent under Section 73 of the TNGST Act, 2017.
The assessment had been completed ex parte because the petitioner did
...