GST Judgements

The Hon'ble West Bengal Appellate Authority for Advance Ruling in the case of In Re. Bathula Mahesh Babu [Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024] allowed the appeal filed by the Revenue Department, thereby holding that no ITC is allo

The Hon'ble Orissa High Court in OSL Securities Ltd. v. Union of India [W.P. (C) No. 2695 OF 2024 dated February 06, 2024] granted interim stay in favour of the Assessee in case where the Assessee challenged the constitutional validity of Section 16(

The Hon'ble Calcutta High Court in the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], held that the Appellate Authority has the discretion to allow an appeal

The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [Writ Petition (Civil) No. 12209 of 2023 dated March 01, 2024], held that the payment of 6% interest under Section 56 of the Central Goods and Services Tax Act, 20

The Hon'ble Delhi High Court in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of 2024 dated February 27, 2024] disposed of the writ petition, thereby holding that, the reply filed by the Assessee should be taken into consideration at

The Hon'ble Punjab and Haryana High Court in the case of M/s. Kanchan Supplier v. State of Punjab and Ors. [Civil Writ Petition No. 1629 of 2024 dated January 24, 2024] held that the Assessee has the right to appeal against the Order. Further, the ve

The Hon'ble Tripura High Court in the case ofKamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023 dated January 03, 2024], directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms of Notification No

The Hon'ble Delhi High Court in the case of M/s.Friends Media Add Company v. Principal Commissioner of Goods and Service Tax[W.P.(C) No. 1260 of2024 dated February 12, 2024] modified the GST cancellation order to operate prospectively from the date o

The Hon'ble Madras High Court in the case of M/s. Ralco Synergy Pvt. Ltd. v. Joint Commissioner of State Tax and Ors. [W.P. No. 5554 of 2024 dated March 5, 2024] set aside the Impugned Order passed by the Revenue Department, thereby holding that, GST

The Hon'ble Bombay High Court in the case of Siemens India Ltd. v. Union of India [Writ Petition No. 986 of 2019 dated February 09, 2024], relying upon sub-section (7) of Section 140 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") ad