#rule 142

Case Title: St. Xavier’s College Calcutta Alumni Association vs. Dy. Commissioner of Revenue, CGST & Ors.Court: Calcutta High Court (Original Side)Petition Number: WPO/559/2024Category: Procedural Validity – Service of Notice / Natural JusticeDate of Judgement: 9 January 2025Relevant Sections: Section 73 of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras 1–2) The petitioner,…

Case Summary Case Title: AB Engineering Enterprises & Anr. v. State of West Bengal & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction (Appellate Side)Petition No.: WPA 30767 of 2024Date of Judgment: 17.02.2025Category of Dispute: Payment of GST demand – Mode of payment and adjustment anomalyRelevant Sections/Rules: Section 73, Section 54 CGST/WBGST Act, 2017; Rule 142(2) & Rule…

Case Summary Case Title: Rohul Amin Akand v. State of Assam & Ors.Court: Gauhati High CourtPetition No.: WP(C)/6467/2024Date of Judgment: 12.12.2024Category of Dispute: Validity of SCN and GST adjudication order – Natural Justice, Authentication of Notices, Section 73 proceedingsRelevant Sections: Section 73, Section 75(4), Section 2(91) of the CGST/AGST Act, Rule 142 and Rule 26(3) of the CGST…

Case Summary Court: Gauhati High CourtCase No.: WP(C)/4159/2025Parties: Shreearihant Logistics Pvt. Ltd. vs. State of Assam & Ors.Date of Judgment: 31.07.2025Category: Input Tax Credit / Demand under Section 73Relevant Provisions: Section 73, Section 75(4), Section 2(91), Section 160, Section 169 of CGST/State GST Acts; Rule 142(1)(a), Rule 26(3) of CGST Rules, 2017 Facts (Paras 2–5) The…

Case Details Case Title: M/s Pankaj Foam House v. State of U.P. and 2 others Court: High Court of Judicature at Allahabad, Chief Justice’s Court Petition Number: Writ Tax No. 134 of 2025 Neutral Citation: 2025:AHC:26064-DB Date of Judgment: 24.02.2025 Coram: Hon’ble Chief Justice Arun Bhansali, Hon’ble Justice Kshitij Shailendra Category of Dispute: Appeal filing – DRC-07…

Rule #142: Toilet terrorists

 Public “toilet terrorists”! You know who I’m talking about. People who walk into a common can, destroy the cubicle and walk out without flushing their last burrito land mine into the river system. These people must be stopped! I purposely describe them as terroristsbecause it’s like leaving a bomb in a public place. Think about when you stumble upon one of these “bombs”. You stroll into the loo…