| 1 | Hon’ble Gujarat High Court in the case of M/s Himani Intermediates Pvt. Ltd. V. UOI vide R/Special Leave Application no. 2618/2021. | Forced GST payments by undue harassment, coercion cannot be made by GST authorities. | View / Download |
| 2 | Hon’ble Madras High Court in the case of TVL Raja Stores V. Assistant Commissioner (ST) W.P. (MD) 15291 of 2023. | Audit cannot be conducted after closure of the business. | View / Download |
| 3 | Hon’ble Calcutta High Court in the case of M/s RP Buildcon Pvt. Ltd. and Anr. V. Superintendent, CGST and (CX) Circle-II Group-10 and Others vide MAT no. 1595 of 2022 | Parallel GST proceedings by different wings of the same department for same period nt permissible. | View / Download |
| 4 | Hon’ble Andhra Pradesh high Court in the case of M/s PBL transport Corporation (P.) Ltd. V. Assistant Commissioner (ST) vide W.P. No. 33477 of 2023. | High Court quashes final GST Audit Report as the reply of tax payer was not considered. | View / Download |
