Judgements and Orders, Supreme Court and High courts of India
Tax liability under Section 79 sustains where services were rendered but payment was not received
Bimal Jain 11 December 2025 at 10:18
The Hon'ble Madras High Court in Sudhan VFX v. Superintendent, Range-IV, Valasaravakkam Division, Chennai [W.P.No.41761 of 2025 dated November 03, 2025] quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating
The Hon'ble Calcutta High Court in Indrani Dhar and Anr. v. State of West Bengal and Ors. [WPA No. 20674 of 2025 Order dated November 11, 2025] set aside the appellate order ("the Impugned order") under Section 107(12) of the West Bengal Goods and Se
The Hon'ble Telangana High Court in M.A. Enterprises v. Additional Commissioner (Appeals) [W.P. No. 27283 of 2025 dated October 7, 2025] held that the GST registration was rightly cancelled under Rule 22(3) of the Central Goods and Services Tax Rules
Invoice value applies for supply to related persons eligible for ITC
Bimal Jain 01 December 2025 at 11:52
The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores [AAR No. 04/AP/GST/2025, order dated July 08, 2025] held that for supply of cement and iron to unrelated persons, the transaction value as per Section 15(1) of
A single SCN consolidating multiple financial years is impermissible
Bimal Jain 28 November 2025 at 14:14
The Hon'ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department, W.P. 5827 OF 2025 (T-RES) dated October 23, 2025, quashed a consolidated show cause notice ("SCN") and demand orders issued
The Hon'ble Delhi High Court in Future Consumer Ltd. v. Union of India [W.P.(C) No. 15611 OF 2025 dated October 10, 2025] held that the OIO accompanied by Form GST DRC-07, containing the name , the designation and the ward, and other details of the o
The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables an
The in the matter ofV.K. Industries [AAR No. 06/AP/GST/2025, order dated July 28, 2025] held that a uniform blend of decorticated cotton seed oil cake classified under HSN 23061010 and de-oiled cake under HSN 23061020 sold as "cotton seed cattle feed
No adverse order can be passed without the opportunity of personal hearing
Bimal Jain 26 November 2025 at 10:55
The Hon'ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. v. State of U.P. [Writ Tax No. 1159 of 2025, dated October 17, 2025] quashed an order passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") wit
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