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M/S. EMINENT TEXTILES MILLS PRIVATE LIMITED vs. THE STATE TAX OFFICER
High Court of Madras, Jul 14, 2025

JUDGEMENT (BY G.R.SWAMINATHAN, J.) 1. The appellant company is a registered tax payer with the first respondent herein. They are engaged in the business of manufacturing...

PAPER TRADE LINKS vs. UNION OF INDIA
High Court of Madhya Pradesh, Jul 10, 2025

ORDER PER: VIVEK RUSIA, J. 01. The petitioner has filed the present petition challenging the order dated 16.01.2023 passed by respondent No.3 whereby the tax liability as...

Legislation Referred To : Section 70 of the CGST Act, 2017

HARI RAMA CONSTRUCTIONS MOKA RAMAKRISHNA vs. STATE OF WEST BENGAL & ORS.
High Court of Calcutta, Jul 09, 2025

OM NARAYAN RAI, J. 1. The petitioner has approached this Court assailing an order dated March 28, 2025 passed by the appellate authority under Section 107 of the West...

Legislation Referred To : Section 230 of the IGST Act, 2017

MAGNA AUTOMOTIVE INDIA PRIVATE LIMITED vs. UNION OF INDIA & ORS.
High Court of Bombay, Jul 08, 2025

ORAL JUDGMENT (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. These matters are not on board. However, learned counsel for the parties stated that...

BHUPENDER KUMAR vs. ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS.
High Court of Delhi, Jul 07, 2025

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 38816/2025 (for exemption) 2. Allowed, subject to all just exceptions....

Legislation Referred To : Section 20 of the IGST Act, 2017

BANGLORE SALES CORPORATION vs. COMMISSIONER OF DGST & ORS.
High Court of Delhi, Jul 04, 2025

ORDER 1. This hearing has been done through hybrid mode. 2. The present petition under Article 226 of the Constitution of India has been filed seeking quashing of the...

Legislation Referred To : Rule 21A(2A) of the Central Goods and Services Tax Rules, 2017

SANJAY KUMAR LOHIA vs. THE ASSISTANT COMMISSIONER, COOCH BEHAR, COMMERCIAL TAXES & STATE, GST & ORS.
High Court of Calcutta, Jul 02, 2025

Affidavit of service filed by the petitioner is taken on record. Heard learned counsels for the parties. The petitioner is aggrieved by the order passed by the appellate...

M/S MOHIT KIRANA STORE vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ANOTHER
High Court of Rajasthan, Jul 01, 2025

ORDER Heard on applications (Nos. 1/2022 and 2/2022) for vacating stay order passed by this Court. Learned counsel for the revenue would vehemently submit that the circular...

Legislation Referred To : Section 2, sub-section (91) of the Central Goods and Services Act, 2017

M/S KUNAL ALUMINUM COMPANY vs. STATE OF HIMACHAL PRADESH & ORS.
High Court of Himachal Pradesh, Jun 26, 2025

TARLOK SINGH CHAUHAN, J. 1. The instant petition under article 227 of the Constitution of India has been filed for grant of the following substantive reliefs: 1. ...

Legislation Referred To : Section 129 of the Central Goods and Services Tax Act, 2017

HORIZON HI TECH ENGICON LIMITED & ANR. vs. THE STATE OF WEST BENGAL & ORS.
High Court of Calcutta, Jun 25, 2025

Simply because assessee had Sled returns notwithstanding closure of its business, same could not be ground to deny relief to assessee.

Subject : Demand and Recovery of Tax
Legislation Referred To : Section 73 and Section 107 of WBGST/CGST Act, 2017
In Favour Of : Assessee