| 1 | Hon’ble Kerala High Court in the case of M/s Haries Muhammed V. Assistant Commissioner(IB) vide WP(C) NO. 33659 Of 2024 | Kerala High Court directs separate GST proceedings for each financial year despite consolidated SCN | View / Download |
| 2 | Hon’ble Telangana High Court in the case of M/S. Nice Enterprises V. The Deputy Commissioner St Stui vide WP No. 20080 of 2024 | Telangana High Court ruled that the SCN, lacking essential factual information, was invalid as it violated principles of natural justice | View / Download |
| 3 | Hon’ble Madras High Court in the case of M/s Alliance Granimarmo Pvt. Ltd. V. Assistant Commissioner vide W.P. No. 9064 of 2024 | Madras High Court directs reconsideration where GST order is issued prior to hearing date | View / Download |
| 4 | Hon’ble Madras High Court in the case of AKM Balu V. The Assistant Commissioner (ST) vide W.P.No.20384 of 2024 | Madras High Court quashes order and directs that the authority must review the correctness of GST returns before taking action under Section 73 | View / Download |
| 5 | Hon’ble Karnataka High Court in the case of Veremax Technologie Services Limited V. The Assistant Commissioner of Central Tax Bengaluru vide WP No. 15810 Of 2024 | The tax department's practice of issuing consolidated show cause notices for multiple tax periods violated the CGST Act. | View / Download |
| 6 | Hon’ble Patna High Court in the case of Motiprabha Infratech-Pvt. Ltd. V. Union of India vide CWJC No.16751 of 2022 | Patna High-Court set aside ex-parte order passed without mandatory 30 day notice under Section 74(A) of CGST | View / Download |
| 7 | Hon’ble Calcutta High Court in the case of Piku Saha V. State of West Bengal & Ors. vide IA No. CAN/1/2023 | Calcutta High Court ruled that the GST Order passed without affording personal hearing cannot be sustained | View / Download |
| 8 | Hon’ble Allahabad High Court in the case of Diamond Steel V. State of Up And 3 Others vide Writ Tax No. 4 of 2022 | GST Authorities cannot resort to best judgment assessment under Section 74 adjudication | View / Download |
| 9 | Hon’ble Madras High Court in the case of Titan Company Ltd. V. The Joint Commissioner of GST & Central vide W.P.No.33164 of 2023 | Madras High Court rejects bunching of Show Cause Notices to extend limitation period | View / Download |
| 10 | Hon’ble Madras High Court in the case of M/s. Vela Agencies V. Assistant Commissioner, State Tax WP No. 11030 of 2024 | A fresh SCN should be issued to revise demand raised in SCN | View / Download |
| 11 | Hon’ble Allahabad High Court in the case of M/s Excellentvision Technical Academy (P.) Ltd. V. State of U.P. WRIT TAX No. - 554 of 2023 | Inspection is quashed where subsequent INS-01 is issued | View / Download |
