The Madras High Court held that prima facie duplication of ITC demand across multiple adjudication orders warrants reconsideration under Section 161 of the GST Act. The rectification rejection order was set aside and the matter remitted for fresh examination.

by admin | Dec 26, 2025 | GST, Judgements

M/s Nabati Food (India) Private Limited vs. Assistant Commissioner of Central Tax & Central Excise & Ors. (W.P. No. 42823 of 2025High Court of Madras) 1. Brief Facts The petitioner challenged: Order dated 27.02.2025 passed under Section 73 of the CGST/TNGST...

The Delhi High Court held that ITC cannot be denied merely due to a clerical error in mentioning the wrong GSTIN in invoices when the transaction is genuine and no double credit is claimed.

by admin | Nov 29, 2025 | GST, Judgements

B. Braun Medical India Pvt. Ltd. vs. Union of India (2025: DHC:1656-DB W.P. (C) 114/2025 & CM Appl. 434/2025) 1. Brief Facts The Petitioner claimed Input Tax Credit (ITC) on purchases where invoices reflected an incorrect GSTIN (Bombay GSTIN instead of Delhi...

The Supreme Court dismissed the Revenue’s SLP and upheld that the mandatory 10% pre-deposit under Section 107(6)(b) of the CGST Act can be made through the Electronic Credit Ledger where the dispute relates to output tax.

by admin | Jun 13, 2025 | GST, Judgements

Union of India vs. Yasho Industries Ltd. (Special Leave Petition (Civil) Diary No. 17547/2025) 1. Brief Facts The Assessee, Yasho Industries Ltd., filed an appeal under Section 107 of the CGST Act, 2017 against an assessment order. As required under Section 107(6)(b),...

The Jharkhand High Court held that insertion of Section 16(5) by the Finance Act, 2024, with retrospective effect, materially impacts eligibility for ITC for FY 2017-18 to 2020-21.

by admin | Dec 5, 2024 | GST, Judgements

Singh Construction Company vs. State of Jharkhand (2024: JHHC:33787-DB) W.P.(T) No. 5938 of 2023) 1. Brief Facts The petitioner claimed Input Tax Credit (ITC) for certain financial years. The Department denied ITC by invoking Section 16(4) of the CGST/JGST Act, citing...

DGGI is not Superior to State GST: Jharkhand High Court

by admin | Apr 2, 2024 | Departmental Instructions, GST, Judgements

Case: In the case of Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court) (W P No. (T) 4491 of 2023) dated 15/01/2024 Fact The taxpayer is the proprietor of M/s. Manish Trading Company, Lalgutwa, Ranchi, carrying on the business of trading of Iron & Steels...

Cannot cancel registration retrospectively for ‘mere’ non-filing of returns for ‘some’ period

by admin | Mar 29, 2024 | GST, Judgements

Case: Delhi HC- Veetrag Traders vs. The Commissioner of SGST Delhi & Ors. [W.P.(C) 2416/2024] Fact: Taxpayer is a trading firm & is engaged in the business of selling of craft paper and possessed GST registration. Taxpayer had submitted an application seeking...