CA NIKHIL JAIN (FCA, LLB, B.com (Hons), CS)

  1. Case Details Case Name: Mataji Hardware Vs Deputy State Tax Officer Court: Madras High Court Appeal Number: W.P. No. 2590 of 2025 Date of Judgment/Order: 03/02/2025 Related Assessment Year: 2022-23 2. Order Appealed Against The petitioner, Mataji Hardware , challenged an assessment order issued by the Deputy State Tax Officer , which imposed tax, interest, and penalties for the assessment year 2022-2023 . The petitioner contended that the assessment order was passed without affording a proper opportunity for a hearing, violating the principles of natural justice. The petitioner was unaware of the show cause notice (SCN) as it was uploaded belatedly on the GST portal while they were hospitalized. 3. Key Issues Whether the assessment order was passed in violation of the principles of natural justice due to the lack of a personal hearing ? Whether the belated upload of the show cause notice (SCN) on the GST portal denied the petitioner an opportunity to respon...

  1. Case Details Case Name: On Time Services Having At Office Vs Union of India and 3 others Court: Allahabad High Court Appeal Number: Writ Tax No. 145 of 2025 Date of Judgment/Order: 21/01/2025 Assessment Year: 2018-19 2. Order Appealed Against The petitioner, On Time Services Having At Office , challenged the order dated 16.12.2023 and the demand notice dated 24.04.2024 issued by the Deputy Commissioner, State Tax, Prayagraj. The demand pertained to CGST and SGST dues of ₹2,77,396 along with a penalty of ₹27,738 for the period April 2018 – March 2019. The petitioner argued that the tax authority failed to consider its request for an adjustment of the CGST and SGST demand against the available IGST credit of ₹16,75,668. 3. Key Issues Whether the tax authorities erred in issuing a demand order without considering the petitioner’s request for IGST adjustment. Whether the penalty and interest should be recalculated if the IGST credit adjustment is granted. Whe...

 1. Case Details Case Name : Exide Industries Limited Vs Deputy Commissioner (ST)-I Court : Madras High Court Appeal Number : W.P. Nos. 5788 & 20278 of 2024 Date of Judgment/Order : 29/08/2024 Assessment Years : 2017-18 and 2018-19 2. Order Appealed Against The writ petition was filed challenging the impugned assessment orders dated 09.12.2023 and 26.04.2024 , issued by the Deputy Commissioner (ST)-I. The orders were based on the observation that there was a mismatch between the sales turnover reported in Exide’s financial statements and the figures declared in its GSTR-3B returns . 3. Key Issues Whether the tax liability determined by the assessing officer was justified in view of the mismatch between turnover as per financials and GSTR-3B returns . Whether the explanation provided by the petitioner (Exide Industries Limited) regarding the accounting treatment of scrap sales was properly considered. Whether natural justice was violated due to failure to consi...

  1. Case Details Case Name : Cylos Consulting Private Limited Vs Union Territory of Chandigarh And Others Court : Punjab and Haryana High Court Appeal Number : CWP-12739-2024 (O&M) Judgment Date : December 17, 2024 2. Order Appealed Against The case arose due to the cancellation of GST registration of Cylos Consulting Private Limited by the tax authorities on March 20, 2023 . The cancellation was based on a tax officer's site visit where the office was found closed, leading to the assumption that the business was non-functional . Despite regular tax filings and the presence of a firm’s nameplate, the authorities proceeded with cancellation . Subsequently, the petitioner’s revocation application and appeal were both rejected, compelling them to file this writ petition before the Punjab and Haryana High Court . 3. Key Issues Can a single unsuccessful inspection be sufficient ground for GST registration cancellation? Was the proper legal procedure followed befo...

 1. Case Details Case Name: Faizal Shekh Mansuri Vs Commissioner Court: Uttarakhand High Court Appeal Number: Writ Petition (M/S) No. 3508 of 2024 Judgment Date: 19/12/2024 2. Order Appealed Against The petitioner, Faizal Shekh Mansuri, challenged the cancellation of his GST registration through a writ petition under Article 226 of the Constitution of India. The cancellation order was issued on 12.09.2023 , citing non-compliance with GST regulations, including failure to meet tax obligations. 3. Key Issues Whether the cancellation of the petitioner’s GST registration could be reconsidered upon payment of outstanding dues. Whether the petitioner had the right to file a representation for revocation of the cancellation. Whether tax authorities should be directed to review the case on merits and legal principles. 4. Petitioner's Arguments The petitioner argued that the cancellation of GST registration was prejudicial to his business interests and sought its revocati...

1. Case Details Case Name : M/S Gurunanak Arecanut Traders v. Commercial Tax And Another Court : High Court of Judicature at Allahabad Case Number : Writ Tax No. 1177 of 2022 Judgment Date : March 5, 2025 2. Order Appealed Against The petitioner challenged the following orders: Order dated 16.06.2022 , issued by the Commercial Tax Officer, Sector-3 (Mobile Squad), Etah, detaining the goods under Section 129(1) of the State Goods and Services Tax Act, 2017 (SGST Act, 2017) . Order dated 24.06.2022 , imposing a tax and penalty demand of ₹90,62,400/- under Section 129(3) of the SGST Act, 2017 . Appellate order dated 18.08.2022 , rejecting the petitioner’s appeal. 3. Key Issues Whether the absence of an e-way bill at the time of interception amounts to an attempt to evade tax. Whether the classification of goods (Arecanut vs. Chikni Bhuni Supari) could be a basis for detention. Whether the demand of tax and penalty was justified. Whether the petitioner was given a fair ...

Case Analysis: Assistant Commissioner, State Tax vs. Suncraft Energy Private Limited Introduction The case Assistant Commissioner, State Tax, Ballygunge Charge & Ors. vs. Suncraft Energy Private Limited & Ors. primarily revolves around the denial of Input Tax Credit (ITC) to the respondent (Suncraft Energy Private Limited) by the tax authorities, based on the non-reflection of certain invoices in Form GSTR-2A . The case was heard at both the Calcutta High Court and subsequently in the Supreme Court of India . Key Legal Issues Reversal of Input Tax Credit (ITC) : The Assistant Commissioner of State Tax, Ballygunge Charge reversed the ITC availed by Suncraft Energy Pvt. Ltd. on the grounds that certain invoices were not reflected in GSTR-2A . This was done under Section 16(2) of the West Bengal Goods and Services Tax Act, 2017 (WBGST Act) , which stipulates conditions for availing ITC. Whether ITC Can Be Denied Without Action Against the Supplier : The core dispute...