GST Judgements
Rs. 3731 Crore Penalty Demand from the employees set aside
gagan 24 April 2024 at 12:40
The Hon'ble Bombay High Court in the case of Shantanu Sanjay Hundekari v. Union of India and Ors [Writ Petition (L) No. 30198 of 2021 dated March 28, 2024] allowed the writ petition and set aside the demand of penalty amount of Rs. 3731 Crore, thereb
The Hon'ble Orissa High Court in the case of M/s. BPD Steel Syndicate (P.) (Ltd.) v. Union of India [WP (C) 6518 of 2023 dated February 22, 2024], allowed the writ petition and stayed the recovery proceedings initiated by the Revenue Department as pe
If tax liability including interest has been paid subsequently SCN cannot be issued
Bimal Jain 17 April 2024 at 10:00
The Hon'ble Telangana High Court in the case of Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax [Writ Petition 298 of 2024 dated February 28, 2024], held that if the taxpayer clears all the tax liability along with interest at any day, pr
The Hon'ble Madras High Court in the case of Southern Engineering Services v. Deputy State Tax Officer-1 [WP No. 6523 of 2024 dated March 14, 2024] allowed the writ petition and set aside the Assessment Order thereby holding that, the Assessment Orde
Tax Authorities cannot retain the tax deposited under the cancelled GST Registration
Bimal Jain 11 April 2024 at 10:26
The Hon'ble Bombay High Court in the case of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax [Writ Petition No. 1632 of 2024 dated February 20, 2024] held that the Authorities should have considered that an Assessee
The Rajasthan AAAR, in In re ION Exchange (India) Ltd., [Order No. RAJ/AAAR/6/2023-24 dated December 20, 2023] upheld the Ruling dated September 15, 2021 the AAR for Rajasthan, classifying the services provided by the Appellant under an Engineering,
Superintendent cannot exceed jurisdictional prescribed limits and pass the Order
Bimal Jain 08 April 2024 at 09:39
The Hon'ble Allahabad High Court in the case of Mansoori Enterprises v. Union of India [Writ Tax No. 35 Of 2024 Dated February 23, 2024] held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central
The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [W.P.(C) NO. 12209 OF 2023 dated March 01, 2024], held that the Petitioner is automatically entitled to interest at 6% under Section 56 of the Central Goods and Se
The Uttar Pradesh, AAR in the matter of Remarkable Industries (P.) Ltd.[Advance Ruling No. UP/ADRG/41/2023 Dated December 07, 2023] held that the activity of the Applicant is in the nature of agreeing to transfer one's leasehold rights. It does not a
The Andhra Pradesh, AAR in the matter of South India Krishna Oil & Fats (P.) Ltd. [AAR No. 12/AP/GST/2023 dated December 21, 2023] held that the compensation amounts, such as liquidated damages or trade settlement, collected by the Applicant from cus
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