GST Judgements

The Kerala AAR, in the case of Sai Service (P.) Ltd., In re [Advance Ruling No. KER/09/2024 dated January 10, 2024] held that where demo cars are crucial for sales promotion, since, prospective customers prefer to test drive cars before they make a d

The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH

The Hon'ble Supreme Court in the case of Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune [Civil Appeal No's 10409-10410 of 2014 November 20, 2024] upheld the rights of the telecom operators and infrastructure companies to claim CENVAT

The Hon'ble Madras High Court in the case of M/s.SS Traders v. Joint Commissioner (ST) (Intelligence) [Writ Petition No. 15363 of 2021 dated August 16, 2024] remanded back the orderwhere the Assessee was mulct with huge tax liability vide Assessment

The Hon'ble Kerala High Court in the case of M/s.Manappuram Finance Ltd. v. Union of India [Writ Petition (Civil) No. 24617 of 2022 dated July 29, 2024] wherein, M/s Manappuram Finance Ltd. ("the Petitioner") was served the Show Cause Notice ("the Im

The Hon'ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited v. Addl. Commissioner Grade-II (Appeal)-1, State Tax, Mainpuri and Another [Writ Tax No 173 of 2024 dated July 09, 2024] allowed the writ petition and held that

The Hon'ble Andhra Pradesh High Court, in the case of M/s Reddy Enterprises v. Appellate Authority & Additional Commissioner (ST), Vijayawada [Writ Petition No. 12355 of 2024 dated July 05, 2024] held that the appeal filed beyond condonable period af

The Hon'ble Supreme Court in the case of The Additional Commissioner of Commercial Taxes v. M/s Shankara Infrastructure Materials Ltd. [arising out of SLP (Civil) No. 5504 of 2022 dated October 14, 2024] granted leave and allowed appeal, wherein M/s.

The Hon'ble Delhi High Court in the case of M/s Sanjay Sales India v. Principal Commissioner of Department of Trade and Taxes, Government of NCT, Delhi [Writ Petition (Civil) No. 10234 of 2024 dated July 26, 2024] held that the application for the ca

The Hon'ble Karnataka High Court in the case of Hitachi Energy India Ltd. v. State of Karnataka and Ors. [Writ Petition No. 14111 of 2024 dated July 02, 2024] allowed the writ petition and further affirmed that the date of provisional acknowledgment