118 court rulings on GST Demand & Show-Cause Notice (Sections 73–75) — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
As a Senior GST Legal Analyst, here is a structured summary of the provided court document. **Note:** The provided text is not a final judgment but an **interim order** from the High Court of Andhra Pradesh. It pertains to a large batch of writ petitions challenging a common...
Here is a summary of the judgment: --- **1. Outcome** The Writ Petition filed by the taxpayer, challenging the appellate order upholding penalties under Section 74 of the CGST Act, 2017, along with other penalties, is **dismissed**. **2. Core Issue** The core issue was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court proceedings. It is important to note that the provided text is not a final judgment but a procedural/interim order from the High Court of Andhra Pradesh, which lists a batch of...
Of course. As a Senior GST Legal Analyst, here is a structured summary and analysis of the provided court document. **Analyst's Foreword:** It is crucial to note that the provided text is not a final judgment. It is an *interim order* from a hearing where a batch of related...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Title:** Anika Motors Pvt Ltd vs Deputy Commissioner Of State Tax (and other connected matters) **Date of Order:** July 3,...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in the matter of Bhavani Furnitures vs Assistant Commissioner and other connected cases. *** ### **1. Outcome** This is not a final judgment but an **interim procedural order**. The High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court's order. *** ### Summary of High Court Order: Bhavani Furnitures & Others vs Assistant Commissioner **Note:** The provided text is not a final judgment but a procedural order for a batch of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court document. **NOTE:** The provided text is not a final judgment on the merits of the case. It is a procedural order from the High Court of Andhra Pradesh listing a large batch of...
As a Senior GST Legal Analyst, here is a structured summary of the court's order. **Disclaimer:** The provided text is not a final judgment but a procedural order from the High Court of Andhra Pradesh, listing a batch of writ petitions for a future hearing and extending...
**Summary of Judgment: M/S B.G. Granites vs Assistant Commissioner (Hpu) on 13 October, 2025** **1. Outcome** The Writ Petition is **allowed**. The Karnataka High Court declared the Petitioner entitled to a refund of Rs. 10 Crores along with interest at 6% per annum from...
**1. Outcome** The High Court allowed the writ petition, quashing the impugned notice (O.C.No.564/2020 dated 17.03.2020) demanding interest for delayed payment of tax. **2. Core Issue** The core issue was whether interest under Section 50 of the Central Goods and Services...
As a Senior GST Legal Analyst, here is a structured summary of the court's order. *** ### **Legal Summary & Analysis** **Document Type:** Procedural Order (Adjournment and Extension of Interim Orders) **Court:** High Court of Andhra Pradesh at Amaravati **Case:** Batch of...
Here's a summary of the judgment from the perspective of a Senior GST Legal Analyst: **1. Outcome** The High Court of Karnataka allowed the writ petition. It directed the respondents to refund the sum of Rs. 10,00,00,000/- (Rupees Ten Crores) to the petitioner, along with...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. **Note:** The document provided is not a final judgment but an **interim procedural order**. It lists a large batch of similar writ petitions that have been clubbed together...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. This document is not a final judgment on the merits of the case but a procedural order passed by the High Court of Andhra Pradesh for a batch of writ petitions dealing with a...
As a Senior GST Legal Analyst, here is a structured summary and analysis of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:**...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **1. Outcome** The writ petitions were dismissed. The Court directed that: * Petitioners who have only received a Show Cause Notice...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **GST Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India** **Date of Judgment:** 27 November, 2025 **Court:** High Court of Jammu & Kashmir and Ladakh at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S New Gee Enn & Sons vs. Union Of India & Ors. *** ### **Judgment Summary** **1. Outcome** The High Court dismissed the batch of writ petitions. * **For petitioners challenging...
Of course. As a Senior GST Legal Analyst, here is a structured summary and analysis of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **GST Judgment Summary & Analysis** **Title:** M/S New Gee Enn & Sons vs. Union Of India & Ors. **Date of...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **1. Outcome** The writ petitions were **dismissed**. * Petitions challenging only the Show Cause Notices (SCNs) were dismissed as...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.**. *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * **For petitions challenging Show Cause Notices (SCNs):**...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * For cases challenging only the Show Cause Notices (SCNs), the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** --- ### **1. Outcome** The High Court dismissed the batch of writ petitions. * **For cases at the Show Cause Notice (SCN) stage:** The...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * Petitions challenging only the Show Cause Notices (SCNs)...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **Judgment Summary** **1. Outcome** The High Court dismissed the batch of writ petitions. * Petitions challenging only...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **1. Outcome** The writ petitions were **dismissed**. The Court directed the petitioners to avail the statutory remedies available...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### 1. Outcome The High Court dismissed the batch of writ petitions. * Petitions challenging the Show Cause Notices (SCNs) were...
As a Senior GST Legal Analyst, here is a structured summary of the judgment *M/S New Gee Enn & Sons vs. Union Of India & Ors.* dated 27 November, 2025. *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * Petitions challenging only the Show...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S New Gee Enn & Sons vs. Union Of India & Ors. *** ### **1. Outcome** The writ petitions were dismissed. The Court held that the petitions were either premature (in cases challenging only the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **Judgment Summary** **Case Title:** M/S New Gee Enn & Sons vs. Union Of India & Ors. **Date of Judgment:** 27 November,...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * **For cases at the Show Cause Notice (SCN) stage:** The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Judgment: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:** High Court of Jammu & Kashmir and Ladakh at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary** **1. Outcome** The High Court dismissed the batch of writ petitions. * Petitions challenging only...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **GST Judgment Analysis** **Case Title:** M/S New Gee Enn & Sons vs. Union Of India & Ors. **Date of Judgment:** 27...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * **For cases at the Show Cause Notice (SCN) stage:** The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:**...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:** High Court of...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary** **Case Title:** M/S New Gee Enn & Sons vs. Union Of India & Ors. **Date of Judgment:** 27 November,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S New Gee Enn & Sons vs . Union Of India & Ors. *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** --- #### **1. Outcome** The writ petitions were...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **GST Judgment Analysis** **Case Title:** M/S New Gee Enn & Sons vs. Union Of India & Ors. **Date of Judgment:** 27...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary** **1. Outcome** The writ petitions are dismissed. The Court held that the Show Cause Notices (SCNs)...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in **M/S New Gee Enn & Sons vs. Union Of India & Ors.** *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * Petitions challenging only the Show Cause Notices (SCNs)...
Excellent. Here is a professional summary of the judgment structured for a legal and tax audience. *** ### **GST Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** **Date of Judgment:** 27 November, 2025 **Court:** High Court of Jammu & Kashmir and Ladakh...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **1. Outcome** The writ petitions were **dismissed**. The Court found no grounds to interfere with the show-cause notices (SCNs) or the...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S New Gee Enn & Sons vs. Union Of India & Ors. *** ### **1. Outcome** The High Court dismissed the batch of writ petitions. * For cases where only a Show Cause Notice (SCN) has been issued,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S New Gee Enn & Sons vs. Union Of India & Ors.* *** ### **Judgment Summary: M/S New Gee Enn & Sons vs. Union Of India & Ors.** ### **1. Outcome** The High Court dismissed the...
As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **1. Outcome** This is not a final judgment but a procedural **interim order**. The High Court did not decide the case on its merits. The outcome of the hearing on January 9,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. **Disclaimer:** The provided text is not a final judgment on the merits of the case. It is a procedural *interim order* from the High Court of Andhra Pradesh, which clubs...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** M/S Sri Pavitra Pack Private Limited vs. Assistant Commissioner State Tax (and a batch of similar writ...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court's order. *** ### **Summary of High Court Order** **Case:** M/S. Anand Ispat Udyog Limited vs The Assistant Commissioner ST (and a batch of similar writ petitions) **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** M/S. Blue Chip Systems, vs The Assistant Commissioner of Central Tax (and a batch of related writ...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court order. *** ### **Summary of High Court Order** **Case Title:** M/S. Gowni Palli Murali, vs The Union Of India **Court:** High Court of Andhra Pradesh **Date of Order:** 9 January,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Interim Order** **Note:** This document is not a final judgment but a procedural interim order passed in a large batch of writ petitions...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case:** M/S. Medikonda Automotives P Ltd. (part of a batch of Writ Petitions) vs. The Assistant Commissioner St **Court:** High...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the provided High Court order. *** ### **Summary of High Court Order** **Case:** M/S. Medikonda Automotives P Ltd. vs The Assistant Commissioner (ST) & others (Batch of Writ Petitions) **Court:**...
As a Senior GST Legal Analyst, here is a structured summary of the judgment. ### **Summary of High Court Order** **Case Title:** M/S. Priyanka Traders vs Assistant Commissionerst (and a batch of similar writ petitions) **Date of Order:** July 3, 2025 **Court:** High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court's order in the batch of petitions including M/S. Priyanka Traders vs Assistant Commissionerst. *** ### **Summary of High Court Order** **Case:** M/S. Priyanka Traders vs Assistant...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court's order. **Disclaimer:** The provided text is not a final judgment but a procedural order for a batch of writ petitions being heard together. The court has not ruled on the merits of the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of Interim Order** **Case Title:** M/S. Rkec Projects Limited, vs Deputy Assistant Commissioner St (and a batch of similar writ petitions) **Date of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** M/S. S.V.R. Transport vs The Union Of India, & Others (Batch of Writ Petitions) **Date of Order:** 9 January,...
As a Senior GST Legal Analyst, here is a structured summary of the provided court order. **Note:** The document provided is not a final judgment but an **interim order** from the High Court of Andhra Pradesh in a batch of writ petitions. The court has not delivered a final...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### Summary of High Court Order **Case Title:** M/S. Sri Sai Steels vs The State Of Andhra Pradesh (Lead Petition: WP No. 12580 of 2024, along with a batch of similar...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Note:** The provided text is not a final judgment but an interim procedural order passed during a hearing of a batch of writ...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Title:** M/S. Sri Sai Steels, vs The State Of Andhra Pradesh, on 9 January, 2025 **Note:** This document is not a final judgment...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Title:** M/S. Sri Satyanarayana Constructions vs The Union Of India (and a batch of connected Writ Petitions) **Court:** High Court...
As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Judgment: M/S. Tansam Engineering And vs The Commissioner** #### **1. Outcome** The writ petition filed by M/S. Tansam Engineering And (the petitioner) was **allowed**. * ...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. This document is not a final judgment on the merits of the case. It is a procedural order for a batch of writ petitions dealing with a common legal issue. The summary is based...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** **Disclaimer:** The provided text is not a final judgment on the merits of the case. It is a procedural interim order passed during a hearing of a batch of similar writ...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Judgment: Mahalakshmi Blue Metal vs State Tax Officer (Intelligence)** **1. Outcome** The High Court disposed of the writ petitions by granting the petitioner...
As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case:** Mehar Stone Crusher & a batch of similar writ petitions vs. Dy Assistant Commissioner & Others **Court:** High Court of Andhra...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** Merco Infrastructure Private Limited vs The Union Of India (Part of a batch of Writ Petitions) **Court:** High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** Mumbai Fast Transport And Company vs The State Of Ap & Ors. **Date of Order:** 3 July, 2025 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. **Disclaimer:** The document provided is not a final judgment but a procedural order from the High Court of Andhra Pradesh. It lists a large batch of writ petitions...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** Mumbai Waste Management Limited vs The Assistant Commissioner Of Central ... on 9 January, 2025 *(Note: The provided...
As a Senior GST Legal Analyst, here is a summary of the judgment: --- **1. Outcome** The Gujarat High Court disposed of the Special Civil Application, declining to quash the advisory issued by the Assistant Commissioner of State Tax. The Court clarified that the advisory...
As a Senior GST Legal Analyst, here is a structured summary of the court's order in the case of **Shaketh Enterprises vs Assistant Commissioner Central Tax** and other connected matters. *** ### **1. Outcome** This is a **procedural order**, not a final judgment. The High...
Here is a summary of the judgment *Sri J Ramesh Chand vs Union Of India* on 13 October, 2025, strictly structured as requested: --- **1. Outcome** The Writ Petition is **allowed**. The Court directed the respondents to: * Refund Rs. 10,00,00,000/- (Rupees Ten Crores)...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the court's order. *** ### **Summary of High Court Order: Sri Sai Steels & Others vs. The State of Andhra Pradesh & Others** **Date of Order:** 9 January, 2025 **Court:** High Court of Andhra...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case:** Sri Vijayawada Distributors vs. Assistant Commissioner State Tax (and a large batch of similar writ petitions) **Court:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### Summary of High Court Order **Title:** Sri Vijayawada Distributors vs Assistant Commissioner State Tax **Court:** High Court of Andhra Pradesh **Date of Order:** 9...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of High Court Order** **Case Title:** Sri Vijayawada Distributors vs Assistant Commissioner (State Tax) & W.P. No. 18690 of 2024 (Representative title for...
Here is a summary of the judgment: **1. Outcome** The writ petition filed by M/s. Sriba Nirman Company was dismissed. **2. Core Issue** The core issue was whether the non-payment of Goods and Services Tax (GST) and non-filing of monthly returns by the petitioner constituted...
Of course. As a Senior GST Legal Analyst, here is a structured summary and analysis of the provided court order. **Preliminary Note:** The provided text is not a final judgment but a procedural **interim order** from a hearing on July 3, 2025. It records the adjournment of a...
As a Senior GST Legal Analyst, here is a structured summary of the court's order in the matter of Vivek Enterprises vs Union of India & other connected petitions. *** ### **Summary of High Court Order** **Case Title:** Vivek Enterprises vs Union Of India (Lead petition in...
Here is a summary of the judgment *Arya Cotton Industries vs Union Of India on 14 June, 2024*, structured as requested: --- ### Judgment Summary: Arya Cotton Industries vs Union Of India **1. Outcome** The High Court of Gujarat allowed the petitions, quashing and setting...
Here is a summary of the judgment: **1. Outcome** The High Court of Jharkhand allowed the writ petitions, setting aside the demand orders (FORM GST DRC-07), the appellate orders, and the summary of demands (FORM GST APL-04). The department was granted liberty to initiate...
## Summary of Judgment: M/S East India Udyog Ltd vs The State Of Jharkhand ### 1. Outcome The Jharkhand High Court set aside the appellate orders, the summary demand notices (FORM GST APL-04), and the demand orders (FORM GST DRC-07). The department was granted liberty to...
Here's a summary of the judgment from M/S East India Udyog Ltd vs The State Of Jharkhand, structured as requested: --- **1. Outcome** The High Court of Jharkhand allowed the writ petitions, quashing the Appellate Orders dated 28th December 2022, the demand orders in Form...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the High Court's order. *** ### **Summary of High Court Order** **Case Title:** M/S. Maa Majhi Gouri Fire Wood vs Union Of India And Others **Order Date:** 17 September, 2024 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S.Greenstar Fertilizers Limited vs The Joint Commissioner (Appeals). *** ### **Judgment Summary: M/S.Greenstar Fertilizers Limited vs The Joint Commissioner (Appeals)** #### **1....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in WP(C)/2364/2024. *** ### **Judgment Summary: Ashika Business Private Limited vs. Union of India & Ors.** **Case No.:** WP(C)/2364/2024 **Date of Judgment:** 9 May, 2024 **Court:** The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Kundlas Loh Udhyog vs Union Of India And Others*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of by the High Court. The Court declined to issue a...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the interim order in M/S Microtek Himachal Power Products vs. State Of H.P. & Others. *** ### **Summary of Interim Order** **1. Outcome** The High Court granted an **interim stay** on the demand...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The High Court allowed both writ petitions, quashing the demand for interest dated 06.11.2018, the order rejecting the petitioner's objection dated 28.01.2019, and the appellate order dismissing...
As a Senior GST Legal Analyst, here's a summary of the judgment: --- ### M/S Narsingh Ispat Limited vs Union Of India (22 March, 2022) **1. Outcome** The High Court quashed the impugned demand notices issued in Form GST DRC-01A and the Summary of Order issued in Form GST...
**1. Outcome** The writ petition filed by M/s RSB Transmissions (India) Limited was **dismissed**. The Court upheld the levy of interest under Section 50 of the CGST Act, 2017, for delayed filing of GSTR-3B returns, even where amounts were deposited in the Electronic Cash...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. V.R.S. Traders vs Assistant Commissioner (State Taxes)*. *** ### **Judgment Summary: M/S. V.R.S. Traders vs Assistant Commissioner (State Taxes)** **1. Outcome** The High Court...
Here's a summary of the judgment: **1. Outcome** The Madras High Court set aside the impugned order dated 09.05.2022 (GST DRC-07) and the preceding summary of show cause notice dated 15.02.2022 (GST DRC-01). The matter was remitted back to the Assessing Officer to redo the...
Here is a summary of the judgment: --- **1. Outcome** The writ petition was allowed. The impugned demand for interest amounting to Rs. 83,96,873/- (letters dated 28th February 2020 / 2nd March 2020) was quashed. The respondent authorities were granted liberty to initiate...
Here is a summary of the judgment M/S Radha Krishan Industries vs The State Of Himachal Pradesh, structured as requested: **1. Outcome** The Supreme Court allowed the appeal, set aside the judgment and order of the High Court, and allowed the writ petition filed by the...
As a Senior GST Legal Analyst, here is a summary of the judgment M/S.Razack Trading Company vs The Assistant Commissioner (St) (Fac) on 22 November, 2021: --- **1. Outcome** The Writ Petition filed by M/s.Razack Trading Company was **dismissed**. The High Court upheld the...
**M/S.Razack Trading Company vs The Assistant Commissioner (St) (Fac) on 22 November, 2021** *(Delivered on 30.04.2024 by the Madras High Court)* **1. Outcome** The Madras High Court **dismissed** the writ petition filed by M/s. Razack Trading Company, thereby upholding the...
Here is a summary of the judgment: **1. Outcome** The Writ Petition was allowed. The High Court quashed the recovery (garnishee) notices issued by the respondents and directed the respondents to calculate and intimate the petitioner about the quantum of interest payable on...
Here is a summary of the judgment: **1. Outcome** The High Court of Jharkhand allowed the writ application, quashing and setting aside the demand letter for interest (dated 08.03.2019) and the garnishee notice (dated 22.05.2019) issued under Section 79 of the CGST Act. The...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Nathalal Maganlal Chauhan vs State Of Gujarat*. *** ### **1. Outcome** The writ applications were **rejected**. The Gujarat High Court upheld the legality and validity of Notification...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Pundrikbhai Ravindrabhai Trivedi vs State Of Gujarat*. *** ### **1. Outcome** The writ petitions were **dismissed**. The High Court upheld the legality and validity of the Notification No....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shiv Kishor Construction Private Limited vs. The Union Of India*. *** ### **Judgment Summary** **1. Outcome** The writ petition was **allowed**. The impugned final order dated...
Here's a summary of the judgment "Vimal Yashwantgiri Goswami vs State Of Gujarat on 20 October, 2020," structured as requested: --- ### Vimal Yashwantgiri Goswami vs State Of Gujarat on 20 October, 2020 **1. Outcome** The petitions were rejected. The ad interim relief...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Watermelon Management Services Pvt. Ltd. vs The Commissioner, Central Tax, GST*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of with a specific...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The Writ Petition filed by Megha Engineering & Infrastructures Ltd. was **dismissed**. The High Court upheld the Department's demand for interest under Section 50 of the CGST Act, 2017, on the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Prasad Purshottam Mantri vs The Union Of India And Ors*. *** ### **Judgment Summary** **1. Outcome** The High Court granted interim relief to the petitioner by ordering his release...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The writ appeals filed by the Revenue were dismissed. The judgment upheld the Single Judge's order which had set aside the bank attachment proceedings, conditional on the taxpayer paying the...
As a Senior GST Legal Analyst, here is a summary of the judgment *Valerius Industries vs Union Of India* on 28 August, 2019: --- **1. Outcome** The High Court of Gujarat allowed the writ application, quashing and setting aside: * The assessment order dated 17th June 2019...
Here is a summary of the judgment: **1. Outcome** The Calcutta High Court allowed the appeals filed by the Calcutta Metropolitan Development Authority (CMDA). The High Court set aside the order of the learned single Judge and remitted the reference case (L.R.A. Case Nos. 541...
Here's a summary of the judgment: **1. Outcome** The High Court dismissed all the writ petitions, upholding the selection and appointment of clerks and peons by the Ahmednagar District Central Co-operative Bank Ltd. The rule was discharged with no order as to costs. **2....
Here is a summary of the judgment: --- **1. Outcome** The Supreme Court allowed the appeal, reversed the judgment and decree of the Karnataka High Court (Full Bench) and the District Judge, Bijapur. The plaintiffs' suit for a declaration of title to and possession of the...