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SANTOSH KUMAR SAH vs. UNION OF INDIA
High Court of Calcutta, Apr 17, 2025

Relevant documents and information was with authority thus there was no scope for tampering evidence  and as assessee had his business there was no chance to abscond...

Subject : Detention, seizure and release of goods and conveyance in transit
Legislation Referred To : Sections Section 69(1), Section132 (1) (c) read with Section132 (5) of the Central Goods and Service Tax Act 2017
In Favour Of : Assessee

GOA UNIVERSITY vs. JOINT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
High Court of Bombay, Apr 15, 2025

JUDGMENT (PER M. S. KAMIK, J.) 1. This petition by the Goa University under Article 226 of the Constitution of India challenges a show cause notice dated 05.08.2024...

Legislation Referred To : Section 74 of the GST Act, 2017

INDIAN MEDICAL ASSOCIATION vs. UNION OF INDIA
High Court of Kerala, Apr 11, 2025

JUDGMENT DR. A. K. JAYASANKARAN NAMBIAR, J. 1. These Writ Appeals, one preferred by the petitioner in W.P. (C).No.21297 of 2023 and the other two preferred by the...

Legislation Referred To : Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central Goods and Services Tax Act, 2017

NARAYANA RAMA BHAT vs. THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
High Court of Kerala, Apr 11, 2025

Assessee was granted liberty to file reply to show cause notice  and separate orders were to be passed in respect of each of financial years pursuant to notice.

Subject : Assessment proceedings
Legislation Referred To : Section 74(1) of the CGST Act, 2017
In Favour Of : Assessee

M/S HUNDAL TRADERS vs. STATE OF U.P. AND ANOTHER
High Court of Allahabad, Apr 10, 2025

Authorities were directed to file supplementary counter affidavit clarifying issues with precision.

Subject : Assessment proceedings
Legislation Referred To : Section 20 of the Integrated Goods and Services Tax Act, 2017 Section 129 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

NIRMAL LIFESTYLE DEVELOPERS PVT. LTD. vs. THE UNION OF INDIA & OTHERS
High Court of Bombay, Apr 09, 2025

P.C. 1. The above Writ Petition is filed seeking a declaration that the development rights under a revenue sharing arrangement are not a “supply” of services,...

Legislation Referred To : Section 7 read with Section 9 of the CGST Act, 2017

HVR SOLAR PRIVATE LIMITED vs. SALES TAX OFFICER CLASS II AVATO WARD 67 & ANR.
High Court of Delhi, Apr 08, 2025

Since assessee was not afforded Personal hearing, impugned order passed rejecting rectification application was set aside.

Subject : Rectification of mistake
Legislation Referred To : Section 161 of Delhi Goods and Service Tax Act, 2017
In Favour Of : Assessee

M/S SHRINIVASA REALCON PRIVATE LTD. vs. DEPUTY COMMISSIONER ANTI-EVASION BRANCH, CGST & CENTRAL EXCISE NAGPUR & OTHERS
High Court of Bombay, Apr 08, 2025

Transaction as contemplated in terms of agreement did not fall within entry 5B of Notification dated 28.6.2017, as it stood amended by Notification dated 29.3.2019, in view...

Subject : Demand and Recovery of Tax
Legislation Referred To : Notification dated 28.6.2017, as it stood amended by Notification dated 29.3.2019
In Favour Of : Assessee

M/S. ANNOOR DENTAL COLLEGE vs. STATE OF KERALA
High Court of Kerala, Apr 07, 2025

Tribunal had not decided any question against assessee and Sales across counter in canteen did not enable revision assessee to contend that it was not bound to take...

Subject : Revision
Legislation Referred To : Section 25(1) and Section 67(1) of Kerala Value Added Tax Act, 2003
In Favour Of : Revenue

M/S SHASHI CONTRACTORS vs. STATE OF U.P. AND ANOTHER
High Court of Allahabad, Apr 04, 2025

Despite issuance of notices and reminders, no response was filed by assessee towards discrepancies in its return, hence order passed demanding tax was upheld.

Subject : Demand and recovery of tax
Legislation Referred To : Section 61 and Section 73(9), Section 75(7)   of the Goods and Services Tax Act, 2017
In Favour Of : Revenue