#retrospective amendment

Case Title: Jitendra Nath Khandual v. Principal Commissioner, CGST, Central Excise & Customs, Bhubaneswar & OthersCourt: High Court of Orissa, CuttackPetition No.: W.P.(C) No. 4804 of 2025Category: GST Demand under Section 74 – Interest Levy under Section 50Date of Judgment: 18 June 2025Relevant Sections: Sections 50, 74 of the CGST Act, 2017; Section 112 of the Finance Act, 2021 Facts (Para…

Case Title: M/s North Agro Industries Pvt. Ltd. v. Union of India & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-15400-2024 (O&M)Date of Judgment: 10.12.2024Category: Input Tax Credit – Retrospective Amendment and Rectification under Section 148Relevant Sections: Sections 16(4), 16(5), 16(6), 73, 74, 107, 108 and 148 of the CGST Act, 2017; Notification No.…

Case Title: Sri Srinivasa Enterprises v. Assistant Commissioner (State Tax) (FAC), Gummidipoondi Assessment CircleCourt: Madras High CourtPetition No.: W.P. No. 28361 of 2023 with W.M.P. Nos. 27899 & 27900 of 2023Date of Judgment: 14 February 2025Category: Input Tax Credit – Time Limit for Availment under Section 16(4)Relevant Sections: Sections 16(4), 16(5), and 39 of the CGST Act, 2017 Facts…

Case Summary Case Title: Shiv Construction Company (Axaykumar Pravinbhai Desai, Partner) v. The Additional Commissioner (Appeals)Court: High Court of Gujarat at AhmedabadPetition Number: R/Special Civil Application No. 14194 of 2024Date of Judgement: 11 December 2024Category of Dispute: Input Tax Credit (ITC) – time limit under Section 16(4)Relevant Sections: Section 16(4) & Section 16(5) of the…

Case Details Case Title: DYS Impex Private Limited v. Assistant Commissioner of Revenue, State Tax, Refund Unit & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate SidePetition No.: WPA 2980 of 2025Date of Judgment: 25 June 2025Category of Dispute: Refund – Input Tax Credit (ITC) disallowance due to time limitationRelevant Sections: Section 16(4), Section 16(5),…

Case Summary Case Title: Amit Jasrasaria v. Union of India & Ors.Court: Gauhati High CourtPetition No.: WP(C)/2628/2024Date of Judgment: 07.08.2025Category of Dispute: Input Tax Credit (ITC) – Time limit under Section 16(4) CGST ActRelevant Sections: Section 16(4), Section 16(5), Section 16(6) of CGST Act, 2017; Section 39; Section 29 & 30; Notification No. 17/2024-Central Tax dated…

Case Summary Case Title: Niranjan Saha v. Union of India & Ors.Court: Gauhati High CourtPetition No.: WP(C)/3502/2024Date of Judgment: 03-10-2024Category of Dispute: Input Tax Credit (ITC) – Time limitation under Section 16(4) and Section 73 proceedingsRelevant Sections: Section 16(4), 16(5), 16(6), Section 29, Section 30, Section 37, Section 39, Section 44, Section 73, Section 168A of CGST Act,…

Case: M/s Vinod Agarwal v. Union of India & Ors. High Court of Chhattisgarh at BilaspurWPT No. 91 of 2024Judgment dated: 20.09.2024Category: Appeal limitation under GST – filing of certified copy requirementRelevant Provisions: Section 107 of the CGST Act, 2017; Rule 108(3) of CGST Rules, 2017 Facts (Paras 2–4) The petitioner, a government works contractor, duly filed GSTR-1 and 3B for FY…