Karishma Singh – Knowledge by SPEQTA

Patna High Court protects business continuity; suspension of GST registration without prior notice set aside pending fresh hearing and decision.

Karishma Singh / September 19, 2025

Shiv Construction v. State of Bihar — Natural Justice in GST Registration Suspension | High Court | SPEQTA | GSTIndia […]

Blog

Detention and penalty under Section 129 quashed where only the vehicle number in e-way bill was not updated and goods matched tax invoices with serial numbers.

Karishma Singh / September 19, 2025

Allahabad HC quashes GST penalty for e-way bill vehicle mismatch | Section 129 | e-way compliance | CA, Himanshusingh, CAHimanshu,

Blog

Allahabad High Court quashes GST demand under Section 73 where authorities misconstrued outward sale as inward purchase and ignored contemporaneous evidence.

Karishma Singh / September 19, 2025

Allahabad HC quashes GST demand premised on alleged inward supply | Subhash Chand & Co | SPEQTA digest | GST

Blog

Show cause notices and GST determinations issued in the name of a deceased proprietor are void; proceedings must be initiated against the legal representative.

Karishma Singh / September 19, 2025

Allahabad HC on GST: SCN to deceased void; notice must go to legal heir | CA | Himanshusingh | CAHimanshu

Blog

Uttarakhand High Court allows dealer to seek Section 80 instalments; mandates decision within two weeks and restrains coercive recovery until application is decided.

Karishma Singh / September 18, 2025

Blog

Supreme Court declines to interfere with Delhi High Court order in GST matter; SLP by Department dismissed, High Court ruling stands.

Karishma Singh / September 18, 2025

SC dismisses SLP in GST case: Special Commissioner Zone-11 vs Hybon Technologies | Supreme Court | SPEQTA | GST India

Blog

High Court dismissed GST writ and directed assessee to statutory appeal; grievances on ITC denial due to suppliers’ cancellation to be urged before appellate forum.

Karishma Singh / September 17, 2025

Siddharth Metals v. ACST — Writ not maintainable; appeal u/s 107 mandated | GST, HighCourt, SPEQTA, gstsoftware, bestgstsoftware, CA, Himanshu,

Blog

Show cause notice fixing personal hearing before the reply due date is invalid; consequential assessment and appellate orders quashed.

Karishma Singh / September 16, 2025

Allahabad HC quashes flawed GST SCN in R.P. Industries | Due process in Section 74 | CA, Himanshusingh, CAHimanshu, Himanshu,

Blog

Revocation of GST registration after seven years of cancellation not permissible; assessee must apply for fresh registration after clearing past dues.

Karishma Singh / September 6, 2025

Shiva Sai Enterprises GST Case | High Court on GST Revocation Delay | CA Himanshusingh | Speqta GST Case Law

Blog

Writ appeal dismissed; assessee relegated to statutory appellate remedy where factual disputes (incl. FASTag data) can be examined comprehensively.

Karishma Singh / September 6, 2025

Calcutta HC: Writ not maintainable where appellate remedy exists; FASTag records to be pursued in appeal — ARS Metals Share

Author name: Karishma Singh

Patna High Court protects business continuity; suspension of GST registration without prior notice set aside pending fresh hearing and decision.

Detention and penalty under Section 129 quashed where only the vehicle number in e-way bill was not updated and goods matched tax invoices with serial numbers.

Allahabad High Court quashes GST demand under Section 73 where authorities misconstrued outward sale as inward purchase and ignored contemporaneous evidence.

Show cause notices and GST determinations issued in the name of a deceased proprietor are void; proceedings must be initiated against the legal representative.

Uttarakhand High Court allows dealer to seek Section 80 instalments; mandates decision within two weeks and restrains coercive recovery until application is decided.

Supreme Court declines to interfere with Delhi High Court order in GST matter; SLP by Department dismissed, High Court ruling stands.

High Court dismissed GST writ and directed assessee to statutory appeal; grievances on ITC denial due to suppliers’ cancellation to be urged before appellate forum.

Show cause notice fixing personal hearing before the reply due date is invalid; consequential assessment and appellate orders quashed.

Revocation of GST registration after seven years of cancellation not permissible; assessee must apply for fresh registration after clearing past dues.

Writ appeal dismissed; assessee relegated to statutory appellate remedy where factual disputes (incl. FASTag data) can be examined comprehensively.

CA Nitin Singh

CA Himanshu Singh