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Judgements and Orders, Supreme Court and High courts of India



The Hon'ble Madras High Court in the case of Oasys Cybernetics Private Limited v. State Tax Officer [W.P. No. 9624 of 2024 dated April 12, 2024] disposed of the writ petition by setting aside the assessment order in case where the total taxable and i

Posted in GST |   13 Views



The AAR, Gujarat in the case of In Re. M/s. Suzuki Motors Gujarat Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2024/06 dated February 03, 2024] ruled that, GST is not payable on amount recovered for canteen facility provided to employer from permanent em

Posted in GST |   18 Views



The Hon'ble Calcutta High Court in the case of Kanak Timber House v. Assistant Commissioner of Sales Tax [W.P.A. NO. 4729 of 2024 dated March 11, 2024] disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods

Posted in GST |   11 Views



The Hon'ble Bombay High Court in the case of M/s. Agarwal Coal Corporation Pvt. Ltd. v. Union of India [Writ Petition No. 15227 of 2023 dated March 05, 2024] set aside the Show Cause Notice issued by the Revenue Department based on the Notification N

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The Hon'ble Patna High Court dismissed the PIL filed in the case of Amit Pandey v. Union of India [CJWC No. 7483 of 2017 dated April 01, 2024] wherein Section 2,9,12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on

Posted in GST |   16 Views



The Hon'ble Kerala High Court in the case of VadakkotChackoo Devassy v. State of Kerala and Others [WP (C) No. 42265 of 2023 dated December 21, 2023] set aside the Assessment Order and remitted the matter back for reconsideration in case where the As

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The Gujarat, AAR in the matter of M/s. Waaree Energies Limited [Advance Ruling No. GUJ/GAAE/R/2024/09 dated April 16, 2024] held that the Special Economic Zone units ("SEZ unit") are not required to pay GST under Reverse Charge Mechanism ("RCM") on a

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The AAR Rajasthan in the case of In Re. Shri Digamber Jain SidhkutChaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22 dated March 26, 2024] ruled that, the entry fee collected from the visitors/devotees/pilgrim by the Applicant is covered

Posted in GST |   21 Views



The Hon'ble Patna High Court in the case of Pawan Carrying Corporation v. State of Bihar [Civil Writ Jurisdiction Case No. 3499 of 2024 dated February 29, 2024] held that the proper officer must issue the notice right within seven days of detention o

Posted in GST |   22 Views



The Karnataka, AAR in the case of In Re. M/s. Changejar Technologies Private Limited [Advance Ruling No. KAR ADRG 08/2024 dated February 28, 2024] ruled that the Applicant would be considered as electronic commerce operator and is required to collect

Posted in GST |   30 Views