GST Judgements
Assessment Order not sustainable when vague in nature
Bimal Jain 23 March 2024 at 09:48
The Hon'ble Madras High Court in the case of Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST) [W.P. No. 4510 of 2024 dated February 26, 2024] allowed the writ petition, thereby setting aside the Assessment Order on the ground that the order is
The Hon'ble Gauhati High Court in the case of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024] relying upon the provision of sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017
The Hon’ble Karnataka High Court in the case of SreeKrishna Hot Dip Galvanizers v. State of Karnataka [Writ Petition No. 25648 of 2023 dated January 16, 2024], held that the time spent in preferring appeal before the wrong authority should be exclude
The Gujarat AAR in the matter of Kohler India Corporation (P.) Ltd., In re [Advance Ruling No. GUJ/GAAR/R/2024/03 dated January 05, 2024], held that where the Applicant under the Factories Act, 1948 ("the Factories Act") entered into a contract with
If tax liability including interest has been paid subsequently SCN cannot be issued
Bimal Jain 15 March 2024 at 10:01
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
Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch
Bimal Jain 15 March 2024 at 09:57
The Hon'ble Andhra Pradesh High Court in the case of Manjunatha Oil Mill v. Assistant Commissioner (ST) [W.P. No. 2153 of 2024 dated February 2, 2024] set aside the Impugned Rejection Order in case where the appeal filed was rejected on the ground th
Demand Order cannot be passed without issuing the Show Cause Notice
Bimal Jain 15 March 2024 at 09:57
The Hon'ble Allahabad High Court in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], held that a demand order passed without issuance of a Show Cause Notice ("SCN") are without legal bas
Section 5 of the Limitation Act would not be applicable for appeal filed under GST
Bimal Jain 15 March 2024 at 09:51
The Hon'ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023 dated February 15, 2024] dismissed the writ petition, thereby holding that, Section 5 of the Limitation Act, 1963 ("the Li
The Hon'ble Madras High Court in the case of Sri ShamungaHardwares Electricals v. State Tax Officer [Writ Petition No. 3804 of 2024 dated February 20, 2024] allowed the writ petition, thereby holding that, Credit should not be denied when ITC claim i
The Hon'ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], allowed the appeal before
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