GST Judgements

GST Registration cannot be cancelled without proper verification of the supporting evidence

Bimal Jain 21 May 2025 at 10:35

The Hon'ble Orissa High Court in M/s. Jay Jagannath Filling Station v. Commissioner of Sales Tax (CT & GST) and Anr. [W.P. (C) No. 9856 of 2025, dated April 29, 2025] set aside the GST Registration Cancellation Orderas the documents submitted by the

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Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation

Bimal Jain 19 May 2025 at 13:25

The Hon'ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner[D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders whic

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Authorities must endeavour to conclude adjudication with due expedition

Bimal Jain 16 May 2025 at 09:49

The Hon'ble Supreme Court issued notice in a batch of 40 cases where the Revenue is challenging the Delhi High Court's ruling in favour of taxpayers.

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Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994

Bimal Jain 14 May 2025 at 13:02

The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025], held that neither the Advance Ruling Authority ("AAR") nor Appellate Authority of Advance Ruling ("AAAR") have any jurisdiction

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IGST refund cannot be denied despite availing duty drawback

Bimal Jain 27 March 2025 at 09:12

The Hon'ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors.[Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], allowed refund claim by the assesse

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ITC cannot be denied due to wrong address and GSTN on invoices

Bimal Jain 27 March 2025 at 09:10

The Hon'ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) 114 of 2025 dated March 12, 2025] set aside the order wherein a demand order was passed on the Assessee was claiming excess Input Tax Credit ("ITC"

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Royalty is not a tax but a contractual payment

Bimal Jain 25 March 2025 at 09:07

The Hon'ble Chhattisgarh High Court in Mahesh Sharma v. Union of India [Writ Petition Tax No. 151 of 2024 dated August 02, 2024] dismissed the writ petition challenging the Show Cause Notice ("SCN") demanding service tax on royalty. The court relied

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Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns

Bimal Jain 25 March 2025 at 09:04

The Hon'ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and Service Tax Network (GSTN), New Delhi [Writ Petition Nos. 19976 & 19977 of 2021 dated August 08, 2024] dismissed the writ petitions challenging a circular that directed ta

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Writ Petition cannot be filed directly after issuance of intimation of tax

Bimal Jain 24 March 2025 at 10:01

The Hon'ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024] dismissed the writ petition was to be dismissed as premature since tax intimation iss

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SCN cannot be issued without considering the reply to pre-consultation notice

Bimal Jain 24 March 2025 at 09:56

The Hon'ble Bombay High Court in the case of FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025] held that no adjudication orders were to be passed where a pre-consultation notice is issued to an Asses

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