GST Proceedings Post-Cancellation Cannot Be Sustained Where Notice Is Served Solely Through GST Portal – Violation of Section 169 and Natural Justice Opening Summary In Raj Shekhar Pandey v. State Tax Officer, Writ Petition (M/B) No. 1140 of 2025, decided on 16-02-2026, the Hon’ble Uttarakhand High Court quashed adjudication proceedings initiated after cancellation of GST […]
GST Recovery: Karnataka High Court Holds Common Directorship Insufficient to Justify Lifting Corporate Veil for Tax Dues In the case of Ramms India Pvt. Ltd. Versus Deputy Commissioner of Commercial Taxes (AUDIT), Bengaluru, Writ Petition No. 34270 of 2025 decided on 19-12-2025, it is held by the Hon’ble High Court of Karnataka that common directorship […]
Audit under Section 65 of CGST Act, 2017 Cannot be Conducted, if Business of the Taxpayer is Closed : 2023-ProIndiaClub(HC) 12 Recently in case of Tvl.Raja Stores vs. The Assistant Commissioner (ST) Madurai [W.P.(MD).No.15291 of 2023 order dated 11-08-2023] it was held by The Madurai Bench of Madras High Court that Section 65 of the […]
GST Officer can request additional documents to process refund application : Delhi High Court SRG PLASTIC COMPANY versus THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS. Recently in case of SRG Plastic Company Vs The Commissioner Delhi Goods and Services Tax Trade and Tax Department & Ors. [W.P.(C) 5698/2023 & […]
A game of skill is not gambling Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence Writ Petition No. 19570 of 2022 C/W, Writ Petition Nos. 22010 of 2021, 18304 of 2022, 19561 of 2022, 20119 of 2022 and 20120 of 2022 dated 11-05-2023], Games of skill is outside the scope of […]
Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given: Recently, in case of Knowledge Capital Services Private Limited Vs Union of Inda & Others [WRIT PETITION NO. 61 OF 2023] the Honorable Bombay High Court overturned the refund rejection […]
No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court Recently, in a case of BHARAT SANCHAR NIGAM LIMITED Vs UNION OF INDIA & ORS. [W.P.(C) 3550/2023] heard by the Hon’ble Delhi High Court, it was held that once an […]
Refund claim could not be rejected for inadvertent error of opting “export with payment of tax” column in GST returns instead of “export without payment of tax”. In case of Abi Egg Traders v. Assistant Commissioner [W.P. NO. 3773 OF 2020] it is held by the Hon’ble High Court of Madras that refund claim could […]
GST: Professional Consultancy Services Provided to Overseas Entities Would Not Fall Under Intermediary Services-Refund Allowed Recently, in the case of M/S ERNST AND YOUNG LIMITED Vs ADDITIONAL COMMISSIONER, CGST APPEALS-II, DELHI AND ANR. [W.P.(C) 8600/2022], the Hon’ble Delhi High Court conducted a detailed analysis of the definition of “intermediary”. Based on this analysis, the Hon’ble […]
GST: Karnataka High Court Quashed Order of Cancellation of GST Registration Where Sufficient Time Was Not Granted to Submit Reply (2023-ProIndiaClub HC 5) Recently in case of Ummer Farooq Vs Superintendent of Central Tax [WP No. 4985 of 2023 dated 30-03-2023], hon’ble high court of Karnataka has quashed the order of cancellation of GST registration […]