Allahabad High Court2025No. 1082 of 2022
Here is a summary of the judgment:
---
**1. Outcome**
The writ petition filed by M/S Dee Control And Electric Private Ltd is **allowed**. The impugned order dated 27.02.2024 (passed in appeal), the original order dated 05.04.2019, and the notice dated 15.12.2018, all...
Furthermore, referencing *M/s Maa Mahamaya Alloys...
It clarified that liability to pay tax under...
For Section 130(1)(iv) to apply, there must be a...
Allahabad High Court2025No. 1278 of 2024
As a Senior GST Legal Analyst, here is a summary of the judgment:
**1. Outcome**
The writ petition was allowed. The impugned order dated 09.01.2020 passed by the Deputy Commissioner and the appellate order dated 31.05.2022 passed by the Additional Commissioner were...
Regarding Section 130(1)(iv), the Court found it...
**Valuation by eye estimation:** While not the...
Allahabad High Court2025No. 1082 of 2022
Here is a summary of the judgment from the perspective of a Senior GST Legal Analyst:
---
**1. Outcome**
The writ petition was allowed. The impugned orders dated 16.05.2024 (appellate) and 26.09.2022 (original) were quashed. The Court directed that any amount deposited by...
***M/s Shree Om Steels Vs. Additional Commissioner...
Section 35(6) of the CGST Act empowers the proper...
Therefore, even if unaccounted goods are "deemed to...
Jammu & Kashmir High Court2025WP(C) No.1379/2021
Here is a summary of the judgment:
**1. Outcome**
The Review Petition (RP No.42/2024) filed by M/s Kapil Kumar Khattar was dismissed. The Court found no error apparent on the face of record, no discovery of new facts, nor any other sufficient reason to recall its earlier...
**Interpretation of SRO-GST-2(Rate) dated 22nd...
**New Argument:** The argument regarding...
Allahabad High Court2025No. 1278 of 2024
Here's a summary of the judgment:
**1. Outcome**
The writ petition was allowed. The impugned orders dated 31.05.2022 (passed by Additional Commissioner) and 20.07.2021 (passed by Deputy Commissioner) were quashed, as they could not be sustained in the eyes of law.
**2. Core...
Specifically addressed Section 130(1)(ii) and (iv),...
Section 130(1)(ii) is inapplicable because the...
Section 130(1)(iv) requires the establishment of an...
Jammu & Kashmir High Court2025WP(C) No.934/2021
Here is a summary of the judgment in the requested format:
**1. Outcome**
The review petition was dismissed, finding no merit in the grounds raised by the petitioner for recalling the original judgment dated 3rd November, 2023.
**2. Core Issue**
The core issue was whether...
Jammu & Kashmir High Court2025WP(C) No.932/2021
## Judgment Summary: Vishal Verma S/O Sh. Sham Sunder Verma vs Union Of India Through It Secretary on 8 April, 2025
### 1. Outcome
The High Court dismissed the review petition, finding no error apparent on the face of the record or any other sufficient reason to recall its...
Jammu & Kashmir High Court2025WP(C) No.933/2021
Here is a summary of the judgment:
**1. Outcome**
The Review Petition (RP No.41/2024) filed by Vishal Verma is dismissed.
**2. Core Issue**
The core issue was whether the High Court's previous judgment dated 3rd November, 2023, which dismissed the petitioner's writ petition...
Andhra Pradesh High Court - Amravati2024WRIT PETITION NO: 17225/2023
Here is a summary of the judgment:
1. **Outcome**
The High Court allowed the Writ Petitions, setting aside the assessment orders and the appellate orders. It directed the respondent authorities to collect tax in accordance with the clarification issued by the CBIC...
Kerala High Court2024NO. 31559 OF 2019
Here's a summary of the judgment Challiyil Vijayan Shan vs Assistant Commissioner (Wc & Lt) on 4 June, 2024, structured as requested:
---
**1. Outcome**
* The High Court **rejected the challenge to the constitutional validity** of Sections 16(2)(c) and 16(4) of the...
Emphasized that the words "actually paid to the...
Rejected the "impossibility" and "double taxation"...
**Section 16(4) (Time Limit):**
Calcutta High Court (Appellete Side)2024no. 30/2018
Here is a summary of the judgment:
**1. Outcome**
The Calcutta High Court set aside the order dated 27th December 2023 passed by the appellate authority and remanded the matter back to the appellate authority for a fresh determination. The appellate authority is directed to...
Kerala High Court2024NO. 31559 OF 2019
As a Senior GST Legal Analyst, here is a summary of the judgment *M Trade Links vs Union Of India on 4 June, 2024*:
**1. Outcome**
The Kerala High Court:
* Rejected the challenge to the constitutional validity of Sections 16(2)(c) and 16(4) of the Central Goods and...
The writ petitions were disposed of with these directions.
**Constitutional Validity of Sections 16(2)(c) and...
**Section 16(2)(c) (Actual Payment by Supplier):**...
Allahabad High Court2024No. 1082 of 2022
Here's a summary of the judgment:
---
**1. Outcome**
The writ petition is allowed. The impugned order dated 30.11.2023 passed by the first appellate authority and the original order dated 7.3.2020 passed by the respondent no. 2 are quashed.
**2. Core Issue**
The core issue...
The Court concluded that the law is clear:...
Allahabad High Court2024No. 1082 of 2022
Here is a summary of the judgment:
---
**1. Outcome**
The writ petition is allowed. The impugned order dated 16.04.2024 passed by the first appellate authority and the impugned order dated 08.10.2018 passed by respondent no. 2 are hereby quashed.
**2. Core Issue**
The core...
The Court extensively relied on its previous...
Citing `Metenere Limited`, the Court highlighted...
The Court further observed from `M/s Maa Mahamaya...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
**1. Outcome**
The Writ Petitions were allowed. The orders in original and appellate orders rejecting the petitioner's refund applications were set aside. The 2nd Respondent (Deputy Commissioner of Central Tax) was directed to reconsider the refund applications, allowing the...
Allahabad High Court2024No. 1007 of 2022
Here's a summary of the judgment in the requested structured format:
---
### M/S Shree Om Steels vs Additional Commissioner Grade-2 And ... on 19 July, 2024
**1. Outcome**
The writ petitions were **allowed**. The impugned orders, including the original order dated...
Allahabad High Court2024No. 1082 of 2022
Here is a summary of the judgment:
**1. Outcome**
The High Court allowed the writ petition, thereby quashing the impugned order dated 03.04.2024 passed by the first appellate authority and the order dated 24.01.2023 passed by the respondent no. 2.
**2. Core Issue**
The core...
Referencing *Metenere Limited*, the Court...
The Court further clarified, drawing from *M/s Maa...
Section 130(1)(ii) is inapplicable when goods are...
Allahabad High Court2024No. 204 of 2021
**1. Outcome**
The writ petition is allowed. The impugned order dated 26.12.2023, passed by the respondent no. 1 in Appeal No. 204 of 2021 under Section 130 read with Section 122 of the UP GST Act, is hereby quashed.
**2. Core Issue**
The core issue is whether proceedings...
**Referencing *Metenere Limited (supra):*** This...
**Referencing *M/s Maa Mahamaya Alloys Pvt. Ltd....
Tax and penalty cannot be assessed or determined...
Madras High Court2024No.14119 of 2022
Here is a summary of the judgment, structured as requested:
---
**1. Outcome**
The Writ Petition filed by M/s. Abirami Agencies challenging the rectification order dated 21.04.2022 was dismissed. The High Court upheld the Revenue's decision to rectify the earlier assessment...
The *E.I.D Parry* case distinguished between...
Therefore, the original assessment order dated...
Madras High Court2024No.14119 of 2022
Here is a summary of the judgment M/S. Abirami Agencies vs The Assistant Commissioner (St) on 15 November, 2024:
### 1. Outcome
The High Court dismissed the Writ Petition filed by M/S. Abirami Agencies, upholding the impugned rectification order dated 21.04.2022. The Court...
Andhra Pradesh High Court - Amravati2024WRIT PETITION NO: 17225/2023
Here is a summary of the judgment:
---
### 1. Outcome
The Andhra Pradesh High Court set aside the impugned assessment orders and the appellate orders. The respondent authorities were directed to collect tax in accordance with the Central Board of Indirect Taxes and Customs...
Andhra Pradesh High Court - Amravati2024WRIT PETITION NO: 17225/2023
Here's a summary of the judgment:
---
### 1. Outcome
The Andhra Pradesh High Court allowed the Writ Petitions, setting aside the impugned assessment orders and appellate orders. The respondent authorities were directed to collect tax in accordance with Circular No....
Kerala High Court2024NO. 31559 OF 2019
Here is a summary of the judgment M/S. Mall Of Joy Pvt Limited vs Union Of India on 4 June, 2024, structured as requested:
---
**1. Outcome**
The Kerala High Court **upheld the constitutional validity** of Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax...
**Validity of Section 16(2)(c):**
The Court found Section 16(2)(c) vital for the...
This condition is a reasonable mechanism to ensure...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here is a summary of the judgment M/S. Seil Energy India Limited vs The Union Of India, on 31 July, 2024:
---
**1. Outcome**
The Writ Petitions were **allowed**. The orders in appeal and original orders rejecting the refund applications were set aside. The 2nd Respondent...
Madras High Court2024No.14745 of 2023
Here's a summary of the judgment:
---
**1. Outcome**
The Madras High Court (Madurai Bench) set aside the impugned assessment orders dated 28.04.2023 for the assessment years 2019-20, 2020-21, and 2021-22. The cases were remitted back to the respondent State Tax Officer for...
The Court clarified that the petitioner's act of...
The Court concluded that the impugned orders failed...
Kerala High Court2024NO. 31559 OF 2019
**Judgment Title:** Mkhk Techstream Private Limited vs Infinite Technology Solutions on 4 June, 2024
**1. Outcome**
The High Court of Kerala rejected the constitutional challenge to Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax (CGST) Act and State Goods...
**Validity of Sections 16(2)(c) and 16(4):**
**Section 16(2)(c):** This provision is essential...
**Section 16(4):** The time limit for availing ITC...
Kerala High Court2024NO. 31559 OF 2019
Here's a summary of the judgment:
**1. Outcome**
The High Court of Kerala rejected the challenge to the constitutional validity of Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax Act and State Goods and Services Tax Act, 2017. However, it granted specific...
**Validity of Sections 16(2)(c) and 16(4) (Issue III):**
**Section 16(2)(c):** The Court found this...
**Section 16(4):** The Court upheld the time limit,...
Kerala High Court2024NO. 31559 OF 2019
**1. Outcome**
The Kerala High Court rejected the constitutional challenge to Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) and State Goods and Services Tax Act, 2017 (SGST Act). However, the Court granted the following reliefs to the...
Allahabad High Court2024No. 1082 of 2022
As a Senior GST Legal Analyst, here is a summary of the judgment:
---
**1. Outcome**
The writ petition was allowed. The Allahabad High Court quashed the impugned order dated 11.05.2022, passed under Section 130 read with Section 122 of the UPGST Act, and the appellate order...
Allahabad High Court2024No. 1007 of 2022
Here's a summary of the judgment:
---
### S/S Dinesh Kumar Pradeep Kumar vs Additional Commissioner Grade 2 And ... on 25 July, 2024
**1. Outcome**
The writ petition was allowed. The impugned order dated 24.03.2022, passed by the Additional Commissioner Grade 2 in GST...
**Metenere Limited (supra):** This judgment...
**M/s Maa Mahamaya Alloys Pvt. Ltd. (supra):** This...
Based on these established precedents, the Court...
Allahabad High Court2024No. 1082 of 2022
As a Senior GST Legal Analyst, here is a summary of the judgment:
---
**1. Outcome**
The writ petition was allowed. The High Court quashed the impugned order dated 18.07.2019, passed by the respondent no. 5 under Section 130 read with Section 122 of the UPGST Act, as well...
Kerala High Court2024NO. 31559 OF 2019
Here is a summary of the judgment from Salahudheen vs State Tax Officer on 4 June, 2024:
### 1. Outcome
* The challenge to the constitutional validity of **Sections 16(2)(c)** and **16(4)** of the Central Goods and Services Tax Act, 2017 (CGST Act) and the State Goods and...
**Challenge to Section 16(2)(c) and 16(4) (Issue III):**
**Section 16(2)(c):** The Court found this section...
**Section 16(4):** The Court upheld the time limit,...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here's a summary of the judgment:
**1. Outcome**
The Writ Petitions are **allowed**. The orders in appeal and the orders in original rejecting the petitioner's refund applications are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here is a summary of the judgment:
**1. Outcome**
The Writ Petitions are allowed. The impugned orders in appeal and the orders in original, which rejected the petitioner's refund applications, are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here is a summary of the judgment, structured as requested:
---
**1. Outcome**
The Writ Petitions are **allowed**. The orders in appeal and the original rejection orders are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to reconsider the...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here's a summary of the judgment:
---
### 1. Outcome
The Writ Petitions are **allowed**. The orders in appeal and the orders in original, which rejected the refund applications, are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to...
**Subsequent Rejection:** After the amendment and...
**Invoicing Practice:** As per the Power Purchase...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
**1. Outcome**
The Writ Petitions are **allowed**. The orders in original and the appellate orders rejecting the petitioner's refund applications are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to reconsider the refund applications, allowing...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here's a summary of the judgment:
---
**1. Outcome**
The Writ Petitions were **allowed**. The Court set aside the original and appellate rejection orders and directed the 2nd respondent to reconsider the petitioner's refund applications. The Court explicitly permitted the...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here's a summary of the judgment in the requested format:
### 1. Outcome
The High Court allowed the writ petitions, setting aside the original and appellate orders of rejection. It directed the 2nd respondent (Deputy Commissioner of Central Tax) to reconsider the...
**Current Rejection:** Following the amendment, the...
**Invoice Practice:** As per the power purchase...
Andhra Pradesh High Court - Amravati2024No.15351 of 2023
Here is the summary of the judgment:
**1. Outcome**
The Andhra Pradesh High Court allowed the writ petitions, setting aside the rejection orders (original and appellate). It directed the 2nd respondent to reconsider the petitioner's refund applications, permitting the...
Delhi High Court2024W.P.(C) 3646/2018
Here is a summary of the judgment:
---
### 1. Outcome
The writ petition was dismissed by the Delhi High Court, finding no merit in the challenge raised by the petitioners.
### 2. Core Issue
The core issue was whether leased vehicles, which had suffered excise duty prior...
Kerala High Court2024NO. 31559 OF 2019
Here is a summary of the judgment:
**1. Outcome**
The High Court rejected the challenge to the constitutional validity of Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax Act and State Goods and Services Tax Act, 2017. However, the Court granted liberty to...
**Validity of Section 16(2)(c):**
The non-obstante clause in Section 16(2) signifies...
Section 16(2)(c) mandates "actual payment" of tax...
Kerala High Court2024NO. 31559 OF 2019
Here's a summary of the judgment from the perspective of a Senior GST Legal Analyst:
**1. Outcome**
The Kerala High Court, while upholding the constitutional validity of Sections 16(2)(c) and 16(4) of the CGST/SGST Act, 2017, granted the following specific reliefs to the...
**Validity of Section 16(2)(c):**
Found Section 16(2)(c) **constitutionally valid**.
Emphasized its crucial role in the GST...
Punjab-Haryana High Court2023No. 16266 of 2018
Here's a summary of the judgment:
---
**1. Outcome**
The High Court of Punjab & Haryana dismissed the writ petition filed by M/s Bright Road Logistics. It upheld the order of the First Appellate Authority, which had affirmed the Proper Officer's order imposing Integrated...
Since the tax and penalty demanded under Section...
The Court emphasized that "intention to evade...
The Court also confirmed that the petitioner was...
Allahabad High Court2023No.1570 of 2022
Here is a summary of the judgment M/S Lari Almira House vs State Of U.P. And 3 Others, structured as requested:
---
**1. Outcome**
* The writ petitions filed by M/S Lari Almira House were **allowed**.
* The impugned assessment order dated 24.01.2022, passed under...
**On Basis of Assessment and Natural Justice:**
**Foundation of Order:** The Court noted that the...
**Corroborative Evidence:** The Court stressed that...
Karnataka High Court2023WRIT PETITION NO. 5569
Here is a summary of the judgment M/S Premier Sales Promotion Pvt Limited vs The Union Of India on 16 January, 2023:
---
1. **Outcome**
The Writ Petition filed by M/S Premier Sales Promotion Pvt Limited was **allowed**. The orders passed by the Karnataka Authority for...
**Petitioner's Business:** M/S Premier Sales...
**Voucher Usage:** Clients then issue these...
**Nature of Vouchers:** The vouchers in question...
Madras High Court2023No.5130 of 2022
Here is a summary of the judgment:
**1. Outcome**
The Madras High Court partly allowed the writ petition, quashing the impugned order of the Tamil Nadu State Appellate Authority for Advance Ruling (TNSAAAR) dated 22.06.2021 (read with 30.03.2021) to the extent it was...
**AAAR Rectification (22.06.2021):** Rectified a...
**RBI Master Directions:** The court noted that...
Madras High Court2023No.5130 of 2022
As a Senior GST Legal Analyst, here's a summary of the judgment:
---
**1. Outcome**
The Madras High Court partly allowed the writ petition. It quashed the impugned order of the Tamil Nadu State Appellate Authority for Advance Ruling (TNSAAAR) to the extent that it...
**Interpretation of Time of Supply (Section 12(4) GST):**
The Court clarified that Section 12(4)...
**Section 12(4)(a):** If the "Gift Voucher/Card" is...
Bombay High Court2021NO. 5946 OF 2020
Here is a summary of the judgment:
**1. Outcome**
The Bombay High Court dismissed Saifee Developers Private Limited's (Petitioner/Taxpayer) Review Petition and allowed Shanklesha Constructions' (Respondent/Supplier) Interim Application. Consequently, the protective...
The phrase "date of receipt of payment" in Section...
The Court found that although the Rs. 15 crores was...
Therefore, the payment was recorded in Shanklesha...
Bombay High Court2021NO. 5946 OF 2020
Here is a summary of the judgment:
**1. Outcome**
The Bombay High Court:
* Dismissed the Review Petition (L) No 4687 of 2020 filed by Saifee Developers.
* Allowed the Interim Application (L) No 5946 of 2020 filed by Shanklesha Constructions (and its partners).
* ...
Directed Shanklesha Constructions to withdraw its...
Ordered parties to bear their own costs.
The legislative intent behind using "earliest"...
Gujarat High Court2020W.P. No. 208/2007
## Judgment Summary: Jagdishbhai Popatbhai Thakor vs State Of Gujarat
**Date:** 20 October, 2020
### 1. Outcome
The petitions seeking protection from arrest under Section 69 read with Section 132 of the Central Goods and Service Tax Act, 2017 (CGST Act) were rejected. The...
GST officers are not "police officers." Therefore,...
The object of arrest is not solely to facilitate...
. **Arrest Before Adjudication:** The Court...
Allahabad High Court2020Writ Petition(Tax) No. 334
As a Senior GST Legal Analyst, here is a summary of the judgment M/S Metenere Ltd. vs Union Of India And Another:
---
**1. Outcome**
The High Court partly allowed the writ petition, setting aside the confiscation of goods and the imposition of a penalty exceeding Rs....
Gujarat High Court2020W.P. No. 208/2007
Here is a summary of the judgment *Saurabh Mukundbhai Kathvadia vs State Of Gujarat on 20 October, 2020*, structured as requested:
---
**1. Outcome**
The High Court of Gujarat rejected the petitions, vacated the interim relief against arrest, and discharged the rule.
**2....
Consequently, they are not obligated to register an...
The reference to "officer-in-charge of a police...
Statements made to GST officers during inquiry are...
Kerala High Court2020W.P.(C)No.1141/2020
Here's a summary of the judgment:
---
**1. Outcome**
The High Court ordered the immediate release of the detained goods and vehicle to Umiya Enterprise upon the execution of a simple bond, without insisting on a bank guarantee for the demanded tax and penalty amount. The...
Gujarat High Court2020W.P. No. 208/2007
Here is a summary of the judgment *Vinodpari Navalpari Gosai vs State Of Gujarat* as requested:
**1. Outcome**
The Gujarat High Court rejected the petitions seeking pre-arrest protection under Article 226 of the Constitution of India. However, the Court laid down detailed...
Section 135 (presumption of culpable mental state)...
The *Make My Trip (India) Pvt. Ltd. v. Union of...
In case of ambiguity in penal statutes, the...